Nihon M&A Center Holdings Inc. (2127) said a simplified share exchange using 250,000 treasury shares took effect on Nov. 2, making AI Brain Partners (AIBP) a wholly owned subsidiary.
The company announced the deal on Sept. 18, 2026. It acquired shares giving it a 67.0% voting stake in AIBP on Oct. 1, making the company a consolidated subsidiary, and the share exchange lifted the stake to 100.0% on Nov. 2.
The exchange was carried out as a simplified procedure under Article 796, Paragraph 2 of the Companies Act, without approval from Nihon M&A Center's shareholders. No shareholder notified the company of opposition after it published an electronic public notice on Sept. 18. All 250,000 common shares allotted to AIBP shareholders came from treasury stock, and no new shares were issued.
AIBP, based in Marunouchi, Chiyoda-ku, Tokyo, has capital of ¥1 million. Its businesses include AI/BPO and product development support, company-wide AI transformation support (DX consulting), AI advisory and executive support (FDE), and AI training. AIBP's president and one of its directors received Nihon M&A Center shares through the exchange and will continue to run the company.
Nihon M&A Center said it will draw on AIBP's expertise in taking AI agents from implementation through to adoption within organizations, using it to raise group productivity and to offer AI adoption and utilization support to client companies before and after M&A deals.
The additional acquisition is expected to be accounted for as a transaction with non-controlling shareholders through changes in capital surplus, with no new goodwill expected. The company said the impact on its consolidated results for the fiscal year ending March 2027 will be minor.
Next step: AIBP is scheduled to be included in consolidated results from the third quarter of the fiscal year ending March 2027.
| Nihon M&A Center Holdings Inc. | |
| Shares allotted (all treasury stock) | 250,000 shares |
| Wise Holdings Co., Ltd. | |
| FY net profit forecast | ¥450 million (from ¥371 million) |
| Macnica Holdings, Inc. | |
| FY net profit forecast | ¥46.0 billion (from ¥32.0 billion) |
| Komatsu Matere | |
| Operating profit forecast | ¥2.6 billion (from ¥1.5 billion) |
| Yamato Kogyo Co., Ltd. | |
| FY net profit forecast | ¥62.0 billion (from ¥57.5 billion) |
| T.RAD Co., Ltd. | |
| FY net profit forecast | ¥8.6 billion (prev. ¥9.5 billion) |
| Nippon Ham | |
| FY business profit forecast | ¥50.0 billion (from ¥61.0 billion) |
| Toukei Densan | |
| FY net profit forecast (revised) | ¥8.32 billion |
| M&A / TOB | 9 |
| Guidance | 31 |
| Buybacks | 12 |
| Dividends | 3 |
| Capital | 32 |
| Earnings | 51 |
| People | 1 |
Summaries of public disclosures by Japanese listed companies. Not investment advice; accuracy not guaranteed. Figures and dates in the TDnet originals prevail.
本站內容為日本上市公司公開開示之摘要整理，非投資建議，亦不保證正確。數字與日程以 TDnet 原文為準。
本サイトは日本の上場企業の適時開示を要約したものであり、投資助言ではありません。正確性は保証しません。数値・日程は TDnet の原文が優先します。