DIGITAL GARDEN INC. Hiroo SK bldg. 3F.

, 2-36-13 Ebisu, Shibuya-ku Tokyo 150-0013, Japan Phone : 03(5791)2215 Facsimile : 03(5791)2245

10th of September, 2013

Announcement Concerning Capital Alliance and Business Alliance with IMAGICA Corp.
Our company and IMAGICA Corp. (Head office: Shinagawa-ku, Tokyo, President and Representative Director: Yukihiro Fujikawa, hereinafter referred to as "IMAGICA") have reached a basic agreement on capital alliance and business alliance with an aim to provide customers with the most advanced and high creativity postproduction service through the utilization of network technology and the exchange of human resources. Also, we would like to inform you today that we have completed the payment proceeding from two allotted parties for the issuance of new shares through a third-party share allocation as follows: 1. Purposes of the capital alliance and business alliance We will work on the followings by issuing new shares to IMAGICA through a third-party share allocation, by utilizing the strength of both companies, and by reinforcing the cooperation between both companies. (1) Construction of a new file base workflow which will bring about the realization of flexible and effective postproduction work by utilizing high-speed network linking both companies (2) Fostering of creators who will become leaders of next-generation postproduction industry for the realization of high creativity by promoting the exchange of human resources between both companies. Taking advantage of this affiliation, we will work on the further improvement of customer satisfaction as well as the pursuance of valuable service by actively soliciting new sense of values and productivity in the contents production industry. 2. Profile of two companies which purchased additional shares through a third-party share allocation (As of 10th of September, 2013) (1) Name / IMAGICA Corp. (2) Location / 2-14-1, Higashigotanda, Shinagawa-ku, Tokyo (3) Title and name of the representative / President and Representative Director: Yukihiro Fujikawa (4) Business contents/photography, film processing and printing, image editing and voice editing for videos including TV shows, commercials and PR, and various imaging technique services including digital synthesis, VFX and CGI (5) Capital amount/ Three hundred ten million (310,000,000) yen

DIGITAL GARDEN INC. Hiroo SK bldg. 3F., 2-36-13 Ebisu, Shibuya-ku Tokyo 150-0013, Japan Phone : 03(5791)2215 Facsimile : 03(5791)2245

(6) Date of foundation / February, 2006 (1) Name / AOI Pro. Inc. (2) Location / 1-5-1, Osaki, Shinagawa-ku, Tokyo (3) Title and name of the representative / President: Tsugihiko Fujiwara (4) Business contents / planning and production of TV commercial (5) Capital amount/ Three billion three hundred twenty-three million nine hundred thousand (3,323,900,000) yen (6) Date of foundation / October, 1963 3. New capital amount and ratio of shareholding after the capital increase of this time (1) New capital amount: Three hundred million (300,000,000) yen (2) AOI Pro. Inc.: 50%, DAINICHI Co.,Ltd.: 30%, IMAGICA Corp.: 20% [END]