Happy New Year 2026. We would like to extend our sincerest wishes for the New Year.

We wish to express our deep gratitude for your valued patronage and support throughout the past year.

The year 2025 marked the second year of operations for both SMASH International Audit Corporation and SMASH International Advisory LLC, during which we were fortunate to encounter many new opportunities and cross-border as well as cross-selling projects. We are profoundly grateful for the support and encouragement we have received from all of you.

In 2026, we anticipate that major corporations and listed companies will commence preparations for the new lease accounting standards, whilst navigating uncertain global risks and building resilience. Furthermore, we expect an increasing number of business cases arising from both inbound and outbound activities. Since our establishment, we have operated under our motto of “Bringing Trust and Confidence to Global Society” and our vision of serving as a “Japan Runway”. This year, we remain committed to providing services that meet your evolving needs and contributing to the growth and secure management of our clients.

We look forward to your continued support and patronage in the year ahead.

Dai Mori, Managing Partner

SMASH International Audit Corporation

SMASH International Advisory LLC