Alliance of Six Companies Developing AI-Specialized High-Performance Data Centers Begins Discussions with KAYTUS to Establish Equipment Supply System

abc Corporation (Headquarters: Minato-ku, Tokyo; Representative Director: Moto Matsuda; TSE Standard: 8783) has signed a Memorandum of Understanding (MOU) on May 19, 2026, with KAYTUS JAPAN Co., Ltd. (Headquarters: Chiyoda-ku, Tokyo; Representative Director: Tian Xiaolu; hereinafter 'KAYTUS'), a global provider of infrastructure products and solutions, regarding a project for the development and operation of 'AI-specialized high-performance data centers' in Japan.

This MOU was concluded based on the premise of future partnership with 'AI Data Partners (tentative name)' (hereinafter 'the Joint Venture'), a joint venture the Company plans to establish by May 2026, representing its partners.

1. Background and Purpose of the MOU This project was launched to secure advanced computing resources in Japan, driven by the rapid expansion of the generative AI and big data markets. In addition to the Company, ReYuu Japan Inc., ImageONE Co., Ltd., WinTest Corp., and FD Co., Ltd., the newly joined Birdman Inc., which has strengths in creative marketing, brings the total to six companies joining forces in one of Japan's largest AI infrastructure construction projects.

Currently, high-density, high-efficiency, and high-stability are required for large-scale AI training and inference, making power efficiency and scalability in data center operations critical industry issues. In this trend, a comprehensive collaboration with KAYTUS—a next-generation infrastructure vendor with strengths in chassis design, cooling/power design, and liquid cooling technology—is vital to optimizing next-generation AI computing platforms.

Among the project partners, ImageONE has already announced individual partnerships with KAYTUS in January 2026 regarding AI utilization in the medical and environmental fields, and ReYuu Japan in May 2026 regarding AI infrastructure life cycles (reuse/update). By having the Joint Venture, which leads the project, collaborate comprehensively with KAYTUS, the partners aim to integrate their existing knowledge. They intend to provide a one-stop service from data center design and construction to procurement, operation, maintenance, and equipment life cycle management, achieving an AI infrastructure with overwhelming competitive power.

2. Announcement Details and Features: Optimization of Next-Generation Computing Platforms and Equipment Supply Schemes Based on this MOU, the Joint Venture and KAYTUS will proceed with concrete discussions on the following four points:

- Construction of Next-Generation AI Computing Platforms: Optimization of data center infrastructure utilizing KAYTUS's high-performance GPU servers, liquid cooling technology, and platforms such as 'MotusAI'. - Securing Stable Equipment Supply: Building a prioritized and stable procurement scheme for servers, network equipment, etc., with a view to expanding to 10 locations in Japan. - Life Cycle Management: Integration of reuse and recirculation processes for server updates and replacements, leveraging ReYuu Japan's expertise. - Solution Deployment in Specific Fields: Prioritized supply to fields requiring advanced computing resources, such as medical imaging and global environmental AI, where ImageONE has strengths.

3. Social Significance and Business Goals: Agile Funding and Establishment of a Highly Efficient Model KAYTUS has a track record of supplying large-scale GPU servers to major internet companies and achieves both high scalability and reliability through a server design philosophy based on AI workloads. This partnership enables prioritized supply of optimal computing resources to specific businesses, accelerating contributions to the development of Japan's generative AI market.

In this project, to achieve agile funding and efficient asset operation, the Company will establish 'Business SPCs (Special Purpose Companies)' for each project under the Joint Venture, which will be established by May 2026. By effectively utilizing project finance and funds from external investors, the Company will proceed with the acquisition and operation of data centers at approximately 10 locations in Japan, building a business model that balances profitability and sustainability, aiming for an IRR (Internal Rate of Return) of 6% or more.