September 28, 2015

Mobile Create Co., Ltd.
President & CEO Yuji MURAI
2-20-8, Kakukita, Oita city, Oita prefecture, 870-0848, Japan

United States of America subsidiary to be established

　Mobile Create Co., Ltd. held a Board of Directors Meeting on September 28, 2015, resolved to establish a wholly owned subsidiary company in U.S.A, the details of which are set out below:

1. Reason for establishing a U.S.A. subsidiary
　Mobile Create Co., Ltd. focuses on expanding the business in overseas market as part of its growth strategy. To achieve the target, we establish a subsidiary at Silicon Valley in U.S.A. and promote global business activities by developing new products and technology by U.S.A Startup.
In the North-America IP radio market which is expected to expand further in the future, we provide our customers value added service by introducing our products developed over many years and developing collaborative relationship with other company.

2. U.S.A. subsidiary (following details are tentative)
(1) Business name　　　Mobile Create USA, Inc.
(2) Location　　　　　　 　State of California, U.S.A.
(3) Representative　　　 Kamito OISHI (Mobile Create Board of Director)
(4) Operations　　　　　　Manufacture and sales of Mobile Create products and creation of new business
(5) Paid-in capital　　　 100,000 US dollars
(6) Established　　　　　 November, 2015
(7) Fiscal period　　　　　December
(8) Investment ratio　　 100%

3. Impact on business performance
　We expect any impact of this decision on Mobile Create’s consolidated results for the year to May 2016 to be minimal, but we will make an announcement as soon as possible when it starts to have a significant impact on our business performance.