Notice of Establishment of Joint Venture "AI Data Partners Inc."

abc Inc. (Headquarters: Minato-ku, Tokyo; President & CEO: Gen Matsuda; TSE Standard: 8783; hereinafter "the Company") announced that its Board of Directors resolved at a meeting held on May 22, 2026, to establish "AI Data Partners Inc." (hereinafter "the Joint Venture"), a company responsible for the development and operation of AI-specialized high-performance data centers in Japan, through a joint investment with ReYuu Japan Inc., Image One Co., Ltd., Wintest Corp., FD Inc., and Birdman Inc., and concluded a joint venture agreement on the same day.

1. Reason and Background for the Establishment of the Joint Venture The Company and its partner companies have been making gradual preparations with the aim of building a next-generation AI infrastructure (high-performance data centers) in Japan.

On April 24, 2026, a Memorandum of Understanding (MOU) was signed among five companies with expertise in infrastructure development and AI solutions (the Company, ReYuu Japan, Image One, Wintest, and FD) to build a development and operation structure for data centers. Subsequently, on May 18, Birdman, which has strengths in branding and marketing, newly joined the project, transitioning it to a consortium of six companies, including five listed companies.

The six companies have held detailed discussions on specific establishment conditions, investment ratios, board composition, and post-establishment operational rules. After discussions on the positioning and role sharing of each company's business, procedures such as the conclusion of the joint venture agreement for the establishment of "AI Data Partners Inc." jointly funded by the six companies were completed, leading to the formal decision to establish the company.

2. Social Significance and Strengths of the Business Currently, with the rapid expansion of the generative AI and big data markets, the demand for high-performance data center infrastructure to support massive computing processes is surging globally. Particularly in Japan, securing advanced computing resources domestically has become an urgent social issue from the perspectives of economic security and the promotion of DX (Digital Transformation).

The new Joint Venture will integrate the strengths of the six-company consortium in "funding, land acquisition, power reception, AI solutions, maintenance and operation, and branding." By combining these strengths, it aims to build a structure that can comprehensively promote everything from design and equipment procurement to operation and equipment lifecycle management.

3. Overview of the Joint Venture - Name: AI Data Partners Inc. - Location: 4-9-17 Akasaka, Minato-ku, Tokyo - Title and Name of Representative: Tomoki Katada, Representative Director - Business Description: 1. Planning, design, development, construction, ownership, management, and maintenance/operation of AI-specialized high-performance data centers 2. Data center operation business and related hardware or software sales or leasing business 3. Sales, leasing, installation, maintenance, and consulting services for equipment related to the use of renewable energy and power generation in data center operations 4. Investment in, ownership of, trading of equity in, management, and operation of special purpose companies 5. Acquisition, holding, disposal, and management of securities 6. All businesses incidental and related to the preceding items - Capital: 30 million yen (at establishment) - Date of Establishment: Late May to June 2026 (planned) - Major Shareholders and Shareholding Ratios: The Company: 30% ReYuu Japan Inc.: 30% Image One Co., Ltd.: 10% Wintest Corp.: 10% FD Inc.: 10% Birdman Inc.: 10% - Board Composition: Directors: Tomoki Katada (Representative Director), Kenichi Shigezumi, Ayumu Kawakura, Masayasu Higuchi, Masashi Suzuki, Motohiro Yoshikawa Auditors: Teruaki Yabuta, Yoshiyuki Tsuda - Relationship between the Listed Company and the Joint Venture: Capital Relationship: Established with a 30% investment by the Company. Human Relationship: One director and one employee of the Company are scheduled to concurrently serve as Representative Director and Auditor, respectively. Business Relationship: Not applicable. - Schedule: Date of Board of Directors' Resolution: May 22, 2026 Date of Establishment: May 2026