Curator
For
ClientsFinancial Advisory Firm

01

PHILO
SOPHY

PHILOSOPHYPartner with clients as a curator

Curation Partners strives to be the first entity that comes to your mind and you as a client would like to consult when you face any management issues. Curation Partners as a curator for clients sorts out various issues you face, chop off less important ones, identify root causes, review solutions and come up with the optimal solution with you in your specific situation and implement the selected solution with you. In order to satisfy needs of our clients, we engage in solving issues as a team in collaboration with all sorts of seasoned subject matter experts in Japan and overseas. Our goal is to make and provide tailor-made services to each of our clients who is groping for growth to survive in the market powerfully.

02

SUPPORT
SCENE

SUPPORT SCENEPartner with clients as a curator

An enterprise considers various management and financial strategies in its growth phases. We support in the following situations by providing analyses/assessment of numbers, and persuasive negotiation based on the numbers as we make great use of not only knowledge and experience which our members possess but also our foreign network has. We as a financial adviser can provide full support for a whole project or a piece of support which meets your needs.

Overseas expansion under consideration

Establishment of a companyWhen you are considering business expansion to foreign countries, our Singapore office supports you to establish a company in any of Asian countries in cooperation with our foreign affiliates.When you are considering business expansion to Japan, we support you to establish a company in Japan.

Accounting and taxOur services include tax declaration (Overseas, Japan) and financial audits (Overseas) after a company establishment.

Management of subsidiaries and affiliatesA person who is dispatched to a foreign country may not have finance and accounting experience. Therefore, your company as headquarters may face difficulties grasping a local management situation timely in some cases. We will visit your local subsidiary/affiliate, understand recent management and financial concerns, report them to your headquarters to help you to take appropriate actions. We also work as a liaison and translator in the accounting and tax areas, and assist the locally dispatched person to resolve issues and concerns.

Merger and Acquisition under consideration in Japan and overseas

Due DiligenceWe execute due diligence for a target company and investigate whether there are any significant financial issues in terms of finance and tax.

ValuationWe conduct valuation to assess the value of stocks and businesses of a target company and present a range of reasonable purchase values.

SchemeIn order for you to choose a scheme with the high effect which will achieve the goal of M&A, we provide financial and tax services which enable to consider multiple schemes such as stock purchase, merger, and company split, etc.

Financial AdvisoryWe serve as your financial adviser and assist you through the whole process of M&A for excavating acquisition targets, implementing due diligence and valuation, reviewing schemes, coordinating with related areas of experts, supporting negotiations, and project management, so forth.

Investment in a new business under consideration

ModelingWe support to construct a financial model which enables to reflect foreseeable events when you make a future business plan for developing a new business or establishing a joint venture.

Sale or succession of a company/business under consideration

ValuationWe present a range of reasonable sale values based on our valuation when you consider sale or succession of your company/business.

Financial AdvisoryWe assist you through a whole sellout process for excavating/selecting purchasing entities, simulating a range of sale value, drawing up/consolidating necessary documents, preparing acceptance of due diligence, supporting negotiation and so forth.

Organizational restructure under consideration

SchemeWe help you in terms of finance and tax to conduct a study of schemes and a combination of multiple schemes such as stock selling, capital increase or decrease, merger, a company split, sellout of a business.

Carve-outWe assist to prepare income statement and balance sheet for the carve-out business under consideration when management report of each business is not ready or is not aligned with a segment of business under managerial accounting.

Financial AdvisoryWe provide support as financial adviser for the whole reorganization process to execute the selected scheme for integration of subsidiaries, merger of a parent company and subsidiary, business split, or sale of non-core business.

Corporate recovery

Due DiligenceWe drill down on factors which worsened profitability of your company through income statement analysis, analyze the current profitability, and prepare actual balance sheet for comprehension of the true financial conditions in order to identify the root causes of issues.

SchemeWe help you from various perspectives to conduct a study of rejuvenation schemes such as sellout of businesses, a company splitting for selecting businesses, determining the necessity of a sponsor and choosing a sponsor, and modifying policies relating to capital increase/decrease or debt equity swap.

Corporate recovery planningspan>Corporate recovery requires development of a plan which incorporates short-term and medium-term enforcement of policies. We help you to design and finalize the rejuvenation plan which comprehensively reflects payment schedule, tax planning, and action plans.

Implementation of recovery planningImplementing a recovery plan requires support from stakeholders such as creditors. We work as a coordinator for reporting to stakeholders and gaining support from stakeholders.

MonitoringWe keep monitoring actual progress against the planned budget. When the actual progress is not aligned with the planned budget, we help you to determine appropriate course of actions and enforce those actions.

Financial AdvisoryWe provide a packaged service as financial adviser for the whole process of rejuvenating your company from due diligence to monitoring.

When you are looking for comprehensive advisory services regarding M&A, investment, overseas expansion, and finance/taxes

PlanningWe support the planning department of your company to do initial consideration and analysis internally when they consider M&A, new investment, overseas business expansion, and an organizational restructure for a new business.

Finance and taxThere are frequent changes in the finance and tax related laws and regulations. Those changes often bring difficulties of judgment and technical comprehension. We assist finance department and accounting department of your company in terms of finance and tax.

For operational support relating finance and tax

PMI(Post Merger Integration)Post-merger requires all sorts of operational integration. For example, fiscal year alignment is needed in case of post-merger by a listed company. We provide support for necessary tasks of integration such as modification in accounting systems and reporting, budgeting and management planning and so forth.

CFO supportIn case of unexpected CFO resignation, or sudden return of CFO to his home country, we support as temporarily acting CFO until CFO position is filled.

Budgeting/planningFollowing cases can be observed. Budgeting of the next year and medium-term planning of management performance indicators are not developed. Actual performance is always far behind the budget and is meaningless as planning is unrealistic. Actual performance is not even tracked against the budget. We support to design realistic budgeting and business planning and provide road maps by actual-vs-budget analysis and root cause analysis to your management.

Management of group companiesWhile an unlisted company has multiple subsidiaries, grasping true performance of the group companies is not possible due to lack of consolidated financial statements. We provide services to consolidate financial statements in order to completely understand profitability and financial performance.

03

COMPANY

COMPANYPartner with clients as a curator

Company overview

Company

Curation Partners Inc.

Representatives

Takahiro Amano

Address

2-17-17 Nagatacho, Chiyoda-ku, Tokyo, Japan 100-0014

E-mail

info@curationpartners.com

Description of business

M&A, reorganization, business recovery
Management and financial consulting
Business advisory and tax advice


MEMBER

Takahiro AmanoCertified Public Accountant and Tax Accountant Tokyo
Amano started his career at Deloitte in 2000. He engaged in financial advisory and valuation at FAS department and explored/executed M&As in South East Asia and India at Singapore office. Upon his return, he worked an independent financial consultant. He moved to Grant Thornton Masters Trust where he provided financial advisory services. Then, he founded Curation Partners Inc. (formerly Bixar Inc.).

Eiki KikuchiCertified Public Accountant and Tax Accountant Tokyo
Kikuchi joined Deloitte in 1999 where he mainly audited companies in distribution, restaurant, apparel, and software industries. After moving to M&A Transaction unit of FAS department in 2005, he engaged in due diligence and stock evaluation of acquisition targets, support of executing sellout of companies, and a number of M&A deals such as integration of major department stores and steel manufactures, and acquisition of small companies.

Masahiro IguchiCertified Public Accountant and Tax Accountant Tokyo
Iguchi began his career at Deloitte in 2001 and audited under Financial Instruments and Exchange Act and Company Act for pharmaceutical companies, electric manufactures, and steel wholesalers. At M&A Transaction unit at FAS department from 2007, he provided a number of financial due diligence and financial statement consolidation.

Toshiharu FujiwaraCertified Public Accountant Tokyo
Fujiwara joined Deloitte in 2001 and moved to M&A Transaction unit at FAS department where he participated variety of financial due diligence after auditing services. Then he engaged in a large number of M&A deals such as sellout of electric manufactures, business planning and valuation of retailers, and financial due diligence of electric utility companies and semiconductor manufactures.

Yoshinori KodaCertified Tax Accountant Tokyo
Representative of Curation Partners Accounting Firm
Koda worked as a tax manager in the tax and other department at Deloitte where he engaged in corporate recovery for private and public companies, financial/tax due diligence and corporate recovery relating M&As, and tax advice regarding M&A structuring. His engagement also included support projects of designing corporate recovery plans, business valuation, and preparation of tax declaration, advice on tax matters with focus on listed companies. He established Curation Partners Accounting Firm (formerly Millennia Accounting Firm) where assumed the representative.

Daisuke FukaiCertified Public Accountant and Tax Accountant Osaka
At one of the big 4 firms, Fukai audited in a wide range of industries such as manufacturing, software development, real estate fund, construction/interior finishing, trading, restaurant operations, and services. His experience included financial due diligence, support of initial public offering, and assistance for design of internal controls. He joined Deloitte where he engaged in financial due diligence of domestic companies, due diligence for corporate rejuvenation, cross-border M&A, valuation of stocks/businesses, and design of reorganizational schemes. He holds MBA, and is a certified public accountant and tax accountant. Since establishment of Curation Partners Inc., he has focused on executives of clients and provided various services in English.

Junji MimuraCertified Public Accountant and Tax Accountant Osaka
Mimura engaged in audits under Financial Instruments and Exchange Act, and Company Act, as well as various consulting services such as support of initial public offering, and of designing internal controls in audit department at one of the big 4 firms. He was involved in financial due diligence for M&A, various due diligence/business planning for corporate recoveries, valuation of stocks and businesses, and assistance of implementation of organizational restructuring at his additional responsibility at advisory department. After leaving the firm, he has provided consulting services such as financial advisory relating M&A, a wide variety of due diligence, corporate recovery, and initial public offering support. His achievements include many large scale M&A deals at major department stores/electric manufactures, and pharmaceutical firms.

Yuichi TakahashiCertified Public Accountant and Tax Accountant Sapporo
Takahashi joined Deloitte and engaged in audits relating to Financial Instruments and Exchange Act, and Company Act for firms in hotel, software and credit card industries, initial public offering support and reorganizational projects. After leaving the firm, he has been involved in corporate recovery cases in construction, tourism, and manufacturing industries. His client base includes a wide range of industries such as agriculture, forestry and fisheries which are characteristics of the Hokkaido region.

Jun AkiyamaCertified Public Accountant Tokyo
Founder and Managing Director of Crossia Partners Inc.
Director of Curation Partners Inc.
Jun Akiyama started his career at Deloitte in 2001 and engaged in M&A advisory and consulting services. Through his project lead experience in more than 150 M&A and consulting projects, he has gained broad and deep knowledge for M&A advisory services. During his time with Deloitte, he stayed for 4 years in Singapore from 2011 to develop and lead Japan-ASEAN cross border M&A practice as Director. In 2017, he has established Crossia Partners Inc and is currently dedicated to support his clients in cross border M&As.

04

AFFILIATE

AFFILIATEPartner with clients as a curator

Curation Partners LLP     (Japan)

CURATION PARTNERS PTE. LTD.  (Singapore)
Foreign office for services relating foreign matters

CURATION PARTNERS SDN. BHD.  (Malaysia)
Support of Singapore office

Curation Partners Accounting Firm
http://www.millennia-tax.com/index.html
Tax services relating to as M&A, corporate recovery, business succession, and inheritance


McMillan Woods Global
http://www.mcmillanwoods.com/
Collaboration in overseas projects

05

OUR
EXPERIENCE

OUR EXPERIENCEPartner with clients as a curator

・Financial consulting for a group company management
・Financial consulting for a group companies reorganization
・Valuation of a solar power generation business
・Due Diligence to a logistics company in US
・Valuation for the stock exchange by a public company
・Valuation for the determination of an exercise price about a stock option
・Financial modeling & Investment scheme (accounting & tax) review for a private equity firm
・Due Diligence for acquisition of a mobility service venture company
・Purchase Price Allocation of a publisher
・Valuation for capital increase by a FinTetch company
・Valuation for acquisition of a sports related manufacturer