ABOVE Co., Ltd. is a Japan-based SAP consultancy that has been engaged in SAP S/4HANA-related business since 2022. Headquartered in Tokyo's Akasaka district, the firm focuses on SAP's flagship ERP product, S/4HANA, with internal expertise concentrated in logistics and accounting domains. ABOVE positions itself around the development of business and IT consultants specialized in SAP S/4HANA, supporting domestic Japanese customers on greenfield implementations and brownfield migrations to S/4HANA, as well as international rollout projects from Japanese parent companies to overseas subsidiaries. A defining feature of the firm is its delivery model: ABOVE has built a partnership structure with teams in Vietnam, with bases in Hanoi, Da Nang, and Ho Chi Minh City. By blending Japanese consultants, Vietnamese engineers, and senior consultants, the company offers a hybrid onshore/offshore approach intended to ease the well-documented shortage of SAP talent in the Japanese market while keeping cost structures competitive. Its proposed staffing model pairs experienced senior consultants with junior engineers from either Japan or Vietnam, aiming both to deliver current projects and to develop the next generation of consultants. ABOVE is listed in the SAP Japan Partner List as an SAP Registered Partner with an Implementer designation. The company's public communications emphasize logistics and accounting process expertise rather than specific industry verticals, suggesting a horizontal SAP S/4HANA delivery focus rather than a vertical-led one. Public information about named customers, certifications, and headcount is limited.