[First in Kansai*] Next-Generation "Hybrid Memorial Service" Connecting Temples and the Sea Launched in Osaka and Hyogo! Ocean Burial Brand "Sea Ceremony" Forms FC Agreement with Temple Support Professional "TERASU Inc."

Ocean Memorial Service® Sea Ceremony (operated by SPICE SERVE Inc., Representative Director Kohei Yamada, hereinafter "Sea Ceremony"), which provides ocean burial services, has signed a franchise agreement with TERASU Inc. (Representative Director Genki Tanaka, hereinafter "TERASU"), which handles temple management consulting and memorial service production. "Sea Ceremony Osaka/Hyogo" will officially commence operations in May 2026. *As an ocean burial FC by a temple consulting company compliant with new standards effective in 2026 (self-researched/as of May 2026)

Three Features of the "Next-Generation Hybrid Memorial Service" Realized by This Partnership By having TERASU Inc., which specializes in temple consulting, manage the operations, the following unique synergies will be created:

1. Set Proposal of Temple × Ocean Burial In response to voices saying, "It feels lonely to scatter everything into the sea," we propose a new memorial style that combines partial interment (bone division) in a temple's charnel house or tree burial with ocean burial. Furthermore, utilizing the expertise of temples, we produce a profound farewell that integrates religious rites, such as memorial services at temples before scattering, with natural burial.

2. One-Stop Consultation for End-of-Life Planning Against the backdrop of 176,105 cases of grave relocation demand annually (according to the Ministry of Health, Labour and Welfare's "2023 Health Administration Report"), we provide total support from accompanying the increasing demand for grave closing to memorial services after scattering. Utilizing TERASU Inc.'s extensive network, we offer one-stop solutions for all concerns of bereaved families.

3. Comfortable and Safe Dedicated Charter Boat We are promptly responding to the new safety management regulations for passenger vessels that will be enforced and revised from Reiwa 8 (2026). We have established a safe vessel operation system that fully complies with the new standards, including enhanced life-saving equipment and thorough operational management. We guarantee the highest level of safety in the industry so that bereaved families can send off their loved ones with peace of mind.

Representative Messages TERASU Inc. (Sea Ceremony Osaka/Hyogo): Genki Tanaka "It is our important mission, as a company that illuminates the future of temples and as professionals in temple support, to maintain the connection between temples and bereaved families. This time, by adding ocean burial as a new option, we will establish a 'next-generation memorial service' that adapts to the changes of the times. We aim to enrich the final farewells with loved ones through this community-based hybrid memorial service, making the rich seas of Osaka and Hyogo a place of solace and ensuring temples continue to be a spiritual anchor."

SPICE SERVE Inc. (Sea Ceremony Headquarters): Kohei Yamada "As an ocean burial brand, what we value most are 'peace of mind' and 'a destination for the heart.' Partnering with TERASU Inc., professionals in temple support, means adding the 'eternal peace of mind' that temples offer to the free choice of ocean burial. We have established a system to fully support the feelings of bereaved families on the beautiful seas of Osaka and Hyogo. Together, we will create a service that is chosen by the local community as a new standard for memorial services in the new era, and expand this circle from Kansai to the whole country."

About TERASU Inc. Company Profile (Official Website: https://terasu-gr.com/) Mission: To create the value of next-generation temples and nurture bright and prosperous "towns" and "people." Company Name: TERASU Inc. Osaka Office: 3-15 Esashicho, Tennoji-ku, Osaka-shi, Osaka Location: 1405 Tsubue, Kurashiki-shi, Okayama Established: December 2016 Representative Director and President: Genki Tanaka Business Activities: - Cemetery development centered on perpetual memorial tree burials - Temple precinct development - Charnel house development - Temple business consulting - Corporate consulting - TERASU PROJECT operation

About the Operating Company: Ocean Memorial Service® Sea Ceremony With the concept of "making the departure of the deceased a cherished anniversary," we operate ocean burial services in 48 sea areas nationwide and overseas, primarily in Tokyo Bay, Yokohama, and Sagami Bay. With our own vessels, bone pulverization, and piers, we provide integrated services, supporting the creation of over 2,000 anniversaries annually (including cruising business). This year marks our 17th anniversary, and we boast the industry's No. 1 fleet of vessels.

Company Profile Ceremony Division "Ocean Memorial Service® Sea Ceremony" (Official Website: https://sea-ceremony.com/) Mission: Promoting rich funeral practices connected to the future Company Name: SPICE SERVE Inc. Location: Bright East Shibaura 1F, 3-18-21 Kaigan, Minato-ku, Tokyo Established: April 2009 Representative Director and President: Kohei Yamada Business Activities: - Operation of ocean burial service "Ocean Memorial Service® Sea Ceremony" - Operation of bone pulverization service and sale of personal memorial goods "Gaikotsu Support Tokoshie®" - Chartered cruising service