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M&A and Subsidiary Changes166ATASUKI Holdings Inc.Real Estate

Notice Regarding Changes to the Scope of Consolidation (Consolidation of a Previously Non-Consolidated Subsidiary) and Changes to Reportable Segments

ZISEDAI Co., Ltd., a wholly owned subsidiary that was previously unconsolidated, will be added to the scope of consolidation from the second quarter of the fiscal year ending September 2026. In addition, the Company will establish the AI Dynamics business, centered on AI, as a new reportable segment.

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This transaction

Changes to the Scope of Consolidation (Consolidation of a Previously Unconsolidated Subsidiary) and Changes to Reportable Segments
Disclosing companyTASUKI Holdings Inc.
ZISEDAI Co., Ltd.Voting rights ownership percentage

The voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.The percentage before the change is not stated in this document.

TimelineThe spacing between the points is proportional to the actual number of days.
Target company

Research and development of AI and the provision of various solution services using that AI

Location Minato-ku, TokyoShare capital ¥25 millionDate of incorporation 12 December 2022
Impact on Business Performance

At this time, the impact of this matter on business performance is immaterial. If any matter requiring disclosure arises in the future, the Company will promptly announce it.

Procedures and assumptions
Management structure after acquisitionThe representative director will be Kashiwamura Yu (柏村雄). Directors, officers and employees of the Company will concurrently serve as officers of the company. Information regarding a change in corporate name and employee treatment is Not disclosed.
This transaction
ItemDetails
Transaction nameChanges to the Scope of Consolidation (Consolidation of a Previously Unconsolidated Subsidiary) and Changes to Reportable Segments
Name of the Subject CompanyZISEDAI Co., Ltd.
Business Description of the Subject CompanyResearch and development of AI and the provision of various solution services using that AI
Location of the Subject CompanyMinato-ku, Tokyo
Capital Stock of the Subject Company¥25 million
Date of Establishment of the Subject Company12 December 2022
Voting rights ownership percentageAfter 100% (before not disclosed)
Impact on Business PerformanceAt this time, the impact of this matter on business performance is immaterial. If any matter requiring disclosure arises in the future, the Company will promptly announce it.
Date of board resolution12 May 2026
Execution Date / Effective DateFrom the second quarter of the fiscal year ending September 2026 (addition to the scope of consolidation). The reportable segments will be presented under the revised classification starting with the second-quarter (interim-period) financial results summary for the fiscal year ending September 2026 announced today.
Management structure after acquisitionThe representative director will be Kashiwamura Yu (柏村雄). Directors, officers and employees of the Company will concurrently serve as officers of the company. Information regarding a change in corporate name and employee treatment is Not disclosed.
Items this document does not state (21)
Counterparty nameNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyNet Assets of the Subject CompanyAcquisition priceExpenses other than the acquisition priceType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredFunding arrangementsGoodwill amountAmount of extraordinary income (loss)Contract DateValuation methodologyIndependent valuation institutionSpecial CommitteeConditions Precedent to Execution

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

ZISEDAI was initially excluded from consolidation because its impact on the consolidated financial statements was immaterial. However, as it has expanded its business domain into AI, cloud and solutions, its importance as a medium- to long-term growth driver has increased, and it will therefore be included in the scope of consolidation. The reportable segments are being revised to enable more detailed management and analysis of the allocation of financial and human resources following the strategic shift toward real estate digital transformation centered on AI.

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Notice Regarding Changes to the Scope of Consolidation (Consolidation of a Previously Non-Consolidated Subsidiary) and Changes to Reportable Segments | TASUKI Holdings Inc. (166A) timely disclosure | Komori