Birdman Co., Ltd. Joins AI Data Center Development Project, Forming a 6-Company Structure

abc Inc. (Headquarters: Minato-ku, Tokyo; Representative Director: Gen Matsuda; Securities Code: 8783; hereinafter "the Company") announced today that it has signed a memorandum of understanding with Birdman Co., Ltd. (Headquarters: Shibuya-ku, Tokyo; Representative Director: Motohiro Yoshikawa; TSE Growth: 7063; hereinafter "Birdman") to welcome them as a new strategic partner in the development and operation project of an "AI-specialized high-performance data center" in Japan.

This project aims to build a next-generation infrastructure with a target of 10 domestic locations to meet the surging demand for computational resources driven by the spread of generative AI and big data. With the participation of Birdman, their creative and marketing expertise is added to the four previously agreed partners (ReYuu Japan Inc., ImageONE Co., Ltd., Wintest Corp., and FD Inc.), bringing the total to a six-company structure. This establishes a system capable of covering a wide range of business areas, from the "hardware aspect" of infrastructure building to the "software aspect" of market penetration and value creation.

1. Background and Purpose of Additional Participation

This project was initiated with the aim of securing advanced computing resources in Japan, driven by the rapid expansion of the generative AI and big data markets.

The participation of Birdman, which possesses high expertise and a proven track record in the branding, marketing, and creative domains, will enable this project to strengthen its business promotion structure. This applies not only to the "hardware aspect" such as infrastructure construction and operation but also to the "software aspect" like market penetration and value creation.

Furthermore, each partner company (the Company, ReYuu Japan, ImageONE, Wintest, FD, and Birdman) will fuse their respective expertise to provide next-generation AI foundations while optimizing investment efficiency.

2. Business Scheme and Goals

The partner companies, including Birdman, share the following milestones and schemes in this project.

Joint Venture "AI Data Partners (tentative)" Logo (tentative)

Establishment of the Joint Venture: By May 2026, we aim to establish a joint venture, "AI Data Partners (tentative)," through joint investment.

Utilization of Business SPCs: To achieve agile financing and efficient asset management, "Business SPCs (Special Purpose Companies)" for each project will be established under the joint venture. This will effectively leverage project finance and funds from external investors.

Business Goals: We will advance the acquisition and operation of data centers targeting 10 domestic locations, aiming for an IRR (Internal Rate of Return) of 6% or more as an indicator of investment efficiency, thereby building a business model that balances profitability and sustainability.

We will promptly announce any matters that require disclosure arising from the establishment of this joint venture and the progress of the business in the future.

◆ About Birdman Co., Ltd. (Securities Code: 7063 TSE Growth Market)

https://birdman.tokyo/ Location: 1-5-3 Shoto, Shibuya-ku, Tokyo Representative: Motohiro Yoshikawa, Representative Director Business Description: Strategic consulting and business development centered on branding, marketing, and creative

◆ About ReYuu Japan Inc. (Securities Code: 9425 TSE Standard Market)

https://www.reyuu-japan.com/ Location: 14F Roppongi First Building, 1-9-9 Roppongi, Minato-ku, Tokyo Representative: Takafumi Shigetomi, Representative Director Business Description: Trading and rental of reused products, mainly smartphones, tablets, and computers

◆ About ImageONE Co., Ltd. (Securities Code: 2667 TSE Standard Market)

https://www.imageone.co.jp/ Location: Osaki New City Building 3 6F, 1-6-3 Osaki, Shinagawa-ku, Tokyo Representative: Ayumu Kawakura, Representative Director Business Description: Sales and maintenance of healthcare imaging systems, global environment solutions

◆ About Wintest Corp. (Securities Code: 6721 TSE Standard Market)

https://www.wintest.co.jp/ Location: Yokohama NT Building 1F, 1-2-24 Hiranuma, Nishi-ku, Yokohama, Kanagawa Representative: Ki Kang, Representative Director Business Description: Development, manufacturing, sales, and support of automated semiconductor inspection equipment

◆ About FD Inc.

https://www.for-delight.co.jp/ Location: 3-1 Imaikawacho Hanaike, Kariya, Aichi Representative: Masashi Suzuki, Representative Director Business Description: Renewable energy business, electrical construction

◆ About abc Inc. (Securities Code: 8783 TSE Standard Market)