www.gbs.com GBS Enterprises Inc. (Nevada Inc.) Atlanta US GROUP Business Software AG Eisenach GER GBS India Pty. Ltd. (formerly SD Holdings Ltd.) Port Louis MAU Pavone AG Paderborn GER GroupWare Inc. (Delaware Inc.) US IDC Global Inc. (Delaware Inc.) Chicago US B.E.R.S. AD Varna BG Permessa Corp. (Delaware Inc.) Boston US ebVOKUS Dresden GER GBS Corp. (Delaware Inc.) New York US GROUP Live N.V. Den Haag NL GBS (UK) Ltd. Warrington GB Relavis Corp. (NY Inc.) New York US GroupWare AG Lübeck GER Pavone GmbH Böblingen GER Pavone Ltd. Middlesbrough GB Synaptris Decisions Ltd. / Chennai IND Synaptris Inc. (California Inc.) San Jose, CA US OTCBB: GBSX Office(s): Woodstock (Atlanta) FWB: ISIN DE 005104509 Office(s): Eisenach Frankfurt Karlsruhe Fulda Office(s): Varna Office(s): Waltham (Boston) Office(s): Dresden Office(s): New York Woodstock (Atlanta) Toronto Manchester Office(s): Manchester London Office(s): Den Haag Office(s): New York Office(s): Lübeck Office(s): Tampa Office(s): Paderborn Office(s): Port Louis Office(s): Chennai Office(s): New York Office(s): Middlesbourgh Office(s): Böblingen Office(s): Lombard (Chicago) 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 50,1% 50% GBSX Structure as of March 2012