The board of directors of Gurunavi, Inc. resolved to enter into a business alliance agreement with TENPOS HOLDINGS Co.,Ltd. (hereinafter such business alliance shall be referred to as the "Business Alliance", and such agreement on the Business Alliance shall be referred to as the "Business Alliance Agreement") as detailed below:The Company has been developing restaurant support business centered on the sales promotion since its founding. Under the medium-term vision of "Evolve into management support company for restaurants", the Company is currently working to expand multifaced services that contribute to improving restaurant management efficiency, such as ICT utilization support and business agency services. Tenpos has been developing its business mainly through the sale of used kitchen equipment.

Under the policy of "increasing five-year survival rate of restaurants to 90%", Tenpos is currently focusing on expanding the information and service business that contributes to restaurant management support. Through the Business Alliance, the Company, with strength in management support centering on restaurant sales promotion, and Tenpos, with strength in support for opening and closing restaurants, aim to provide more comprehensive and higher value-added services throughout the entire process of restaurant management, from opening to operation to closing, by leveraging mutual strengths. Specifically, the Company and Tenpos plan to improve sales force and develop human resources through personnel exchange, promote sales collaboration of various services, product collaboration and planning new services.

This will lead to the achievement of their medium-term vision and business policies mentioned above, improvement of corporate value, and ultimately to the realization of a sustainable restaurant industry. Details of the Business Alliance: Human resources exchange such as secondment for the purpose of improving the sales force and developing human resources of the Company and Tenpos. Sales and product collaboration, and joint product development for the purpose of expanding the value provided to customers of the Company and Tenpos.

Customer data linkage for the purpose of strengthening above. Business consignment from Tenpos to Gurunavi Promotion Community, Inc., a subsidiary of the company, for the purpose of expanding the value provided to Tenpos' customers. Collaboration between Gurunavi Support Associe, Inc., a subsidiary of the Company, and Tenpos for the purpose of strengthening the Company's and Tempos' efforts to employ people with disabilities.