Notice Regarding Acquisition of Shares of K.T.S. Limited Liability Company (Subsidiarization)

Overview of M&A

Atech Corporation has resolved to acquire all shares of K.T.S. Limited Liability Company, making it a subsidiary to strengthen its environmental systems business centered on the design, construction, and maintenance of air conditioning automatic control systems. The acquisition price totals 217 million yen, with the resolution by the board of directors scheduled on March 30, 2026, and share transfer planned on April 6. K.T.S. Limited Liability Company primarily serves the Tokyo area, providing pre-commissioning adjustments for air conditioning automatic control systems, inspection and repair of control equipment, and control program design. The inclusion of the company into the group is expected to enhance the pre-commissioning adjustment and maintenance structure in the metropolitan area.

Outlook and Impact

The impact of this share acquisition on consolidated financial results is considered minimal. By expanding an integrated service provision structure from design to pre-commissioning adjustment and maintenance, the group aims to improve overall profitability and achieve sustainable business expansion. The target company's sales over the past three years have been approximately 180 million yen, with operating income on an upward trend; however, no significant impact on consolidated earnings is expected.