Made AI Brain Partners a wholly-owned subsidiary. Completed 100% ownership of AI Brain Partners by share exchange under Nihon M&A Center Holdings Inc. Acquisition executed on 2026-10-01, subordinated as a consolidated subsidiary from that date, consolidated impact from Q3 of fiscal year ending March 2027. No goodwill will arise. 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Completed 100% ownership of AI Brain Partners by share exchange under Nihon M&A Center Holdings Inc. Acquisition executed on 2026-10-01, subordinated as a consolidated subsidiary from that date, consolidated impact from Q3 of fiscal year ending March 2027. No goodwill will arise. Will continue to strengthen support for AI implementation.","jir_summary":"### Transaction Overview\nAnnounced that AI Brain Partners Co., Ltd. has been converted into a wholly-owned subsidiary by a share exchange. The share exchange agreement was approved on September 18, 2026, and the procedures were completed on the same day through deemed resolution without convening a shareholders meeting. By consolidating AI Brain Partners as a subsidiary, the Group will strengthen its structure to provide end-to-end support from AI agent implementation to organizational embedding.\n\n### Future Impact and Disclosures\nAI Brain Partners is scheduled to be included as a consolidated subsidiary from the consolidated accounting period for Q3 of the fiscal year ending March 2027. The additional acquisition through this share exchange will be accounted for as a transaction with non-controlling interests and processed as changes in capital surplus; no new goodwill is expected to arise. The Company will promptly disclose any matters that should be announced in the future.","jir_financial_highlights":"Completion date of becoming a consolidated subsidiary: November 2, 2026 (Unknown)\nExecution date of share acquisition of AI Brain Partners Co., Ltd. (voting rights ownership ratio): October 1, 2026 (67.0%\u2192100.0%)\nEffective date of this share exchange: November 2, 2026 (100.0%)","jir_category":"","jir_hashtags":"#NihonMACenter, #share_exchange, #wholly_owned_subsidiary","jir_key_figures":"Date of becoming a wholly-owned subsidiary: November 2, 2026\nShare acquisition execution date: October 1, 2026 (voting rights ownership ratio 67.0%)\nStart of consolidation as a consolidated subsidiary: October 1, 2026","jir_meta_title":"Nihon M&A Center Holdings Inc. Completes Conversion of AI Brain Partners into Wholly-Owned Subsidiary\uff5cNovember 2, 2026","jir_meta_description":"Nihon M&A Center Holdings Inc. has converted AI Brain Partners into a wholly-owned subsidiary via a share exchange. Explanation of the consolidation impact and future disclosure policy. Consolidation is scheduled to begin from Q3 of the fiscal year ending March 2027.","jir_og_title":"Nihon M&A Center Holdings Inc. Converts AI Brain Partners into a Wholly-Owned Subsidiary","jir_og_description":"Announced the conversion of AI Brain Partners into a wholly-owned subsidiary. Describes the timing of consolidation and treatment of goodwill.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8832,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-140037","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n