Nihon M&A Center: Acquires AI Talent Firm for JPY340M

Nihon M&A Center HD resolved at a board meeting on Sept. 18, 2026, to fully acquire AI Brain Partners (AIBP). The company will purchase 670 issued shares and acquire the remaining 330 shares through a simplified share exchange using treasury stock. The estimated acquisition cost is approximately JPY340 million. AIBP, established in September 2025, supports AI implementation and DX consulting for client firms.

The transaction will be executed in two stages: share transfer on Oct. 1, 2026, and the effective date of the share exchange on Nov. 2, 2026. The price was determined referencing market stock averages for the acquiring company and DCF methods for AIBP shares. This structure ensures no increase in Nihon M&A Center's issued shares and prevents dilution for existing shareholders.

AIBP is expected to contribute to productivity improvements in M&A operations and create new revenue streams as a consolidated subsidiary. Mr. Nakamura, President of AIBP, and Director Yamauchi will continue to lead management and join Nihon M&A Center HD's executive ranks, including roles like Executive Officer and Chief Digital Officer. This structure secures AI talent while driving internal DX.

Founded in 1991, Nihon M&A Center HD has supported friendly M&A for medium and small enterprises. Since transitioning to a pure holding company structure in October 2021, it offers integrated services including strategy formulation and PMI. The company views this acquisition as an opportunity for "second founding" to strengthen its business foundation.

For the fiscal year ending March 2026, the company reported sales of JPY50.2 billion and ordinary profit of JPY19.1 billion, achieving its mid-term management goals one year ahead of schedule. While strong network ties with financial institutions and accounting firms built an information asset base, the next major challenge is shifting from accumulation to utilization.

Simply adopting AI tools is insufficient; existing processes must be redesigned to dramatically boost individual consultant productivity. AIBP consists of professionals with experience in DX strategy and product management at major corporations, possessing the execution power to deliver practical results. This knowledge will optimize project management for M&A deals, aiming to improve closing rates and employee retention.

The company also differentiates itself by offering specialized services like AI advisory and executive accompaniment (FDE), as well as AI training. These offerings expand the value provided during M&A sourcing and PMI stages, creating a clear competitive advantage.

The ordinary shares issued by Nihon M&A Center will amount to 250,000 shares, covered entirely by treasury stock. Since AIBP's total assets (less than 10% of consolidated net assets) and sales (less than 3%) are minimal relative to the group, simplified disclosure rules apply.

Upon consolidation, AIBP will change its fiscal year-end from Aug. 31 to March 31 and move its headquarters to Chiyoda, Tokyo. Goodwill is expected but not yet finalized. The acquisition of remaining shares via exchange is treated as a transaction with non-controlling interests, with a minor impact on consolidated results for the FY2027 period.

However, long-term synergies include four pillars: group productivity enhancement, AI implementation support for clients, securing and training specialized talent, and accelerating AIBP's growth. Given the fierce competition for AI talent, acquiring an established professional team is a rational choice to avoid internal DX risks. Continuing management involvement aligns incentives with shareholder value.