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M&A and Subsidiary Changes277AGlobe-ing Inc.Information and Communications, Services and Others

Notice Regarding the Absorption-Type Merger of a Wholly Owned Subsidiary (Simplified Merger / Abbreviated Merger)

Globe-ing Inc. will absorb its wholly owned subsidiary X-AI.Labo株式会社 through a merger and dissolve the subsidiary. The planned effective date is 1 December 2025, and no new shares or cash will be issued.

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This transaction

This merger
Counterparty (target company)X-AI.Labo 株式会社
Disclosing companyGlobe-ing Inc.
Subject of this transactionVoting rights ownership percentage Before 100.0%(2025 年 9 月 30 日付で完全子会社化) (after not disclosed)
TimelineThe spacing between the points is proportional to the actual number of days.White points represent dates designated as scheduled dates in the document.
Target company

人工知能技術を用いたデータ駆動型経営のソリューションエンジニアリング

Location Minato-ku, TokyoShare capital 245,000,000 円Date of incorporation 2024 年 5 月 24 日
Net Sales721 百万円(2025 年5月期)
Operating profit151 百万円(2025 年5月期)
Net income for the current fiscal year95 百万円(2025 年5月期)
Net assets535 百万円(2025 年5月期)
Consideration and expenses
Acquisition priceNot applicable (no new shares will be issued and no cash or other consideration will be paid)
Type of ConsiderationNo consideration (no new shares will be issued and no cash or other consideration will be paid)
Merger ratio/share exchange ratioNot applicable(存続会社:グロービング株式会社、消滅会社:X-AI.Labo 株式会社)
Impact on Business Performance

The impact on the Company’s consolidated results will be minor.

Procedures and assumptions
Conditions Precedent to Execution株主総会の承認不要(会社法第796条第2項の簡易合併、会社法第784条第1項の略式合併)
Management structure after acquisition当社の名称、所在地、代表者の役職・氏名、事業内容、資本金及び決算期に変更はありません。X-AI.Labo株式会社は解散し、同社のAIエンジニアリング技術をグロービング本体に統合します。
This transaction
ItemDetails
Transaction nameThis merger
Counterparty nameX-AI.Labo 株式会社
Name of the Subject CompanyX-AI.Labo 株式会社
Business Description of the Subject Company人工知能技術を用いたデータ駆動型経営のソリューションエンジニアリング
Location of the Subject CompanyMinato-ku, Tokyo
Capital Stock of the Subject Company245,000,000 円
Date of Establishment of the Subject Company2024 年 5 月 24 日
Net Sales of the Subject Company721 百万円(2025 年5月期)
Operating Profit of the Subject Company151 百万円(2025 年5月期)
Net Income of the Subject Company95 百万円(2025 年5月期)
Net Assets of the Subject Company535 百万円(2025 年5月期)
Acquisition priceNot applicable (no new shares will be issued and no cash or other consideration will be paid)
Type of ConsiderationNo consideration (no new shares will be issued and no cash or other consideration will be paid)
Merger ratio/share exchange ratioNot applicable(存続会社:グロービング株式会社、消滅会社:X-AI.Labo 株式会社)
Voting rights ownership percentageBefore 100.0%(2025 年 9 月 30 日付で完全子会社化) (after not disclosed)
Impact on Business PerformanceThe impact on the Company’s consolidated results will be minor.
Date of board resolution20 October 2025
Contract Date20 October 2025
Execution Date / Effective Date2025 年 12 月 1 日(予定)
Conditions Precedent to Execution株主総会の承認不要(会社法第796条第2項の簡易合併、会社法第784条第1項の略式合併)
Management structure after acquisition当社の名称、所在地、代表者の役職・氏名、事業内容、資本金及び決算期に変更はありません。X-AI.Labo株式会社は解散し、同社のAIエンジニアリング技術をグロービング本体に統合します。
Items this document does not state (11)
Expenses other than the acquisition priceTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredFunding arrangementsGoodwill amountAmount of extraordinary income (loss)Valuation methodologyIndependent valuation institutionSpecial Committee

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.

AI事業を本格的に推進するため、合弁会社という枠組みを介さず、X-AI.LaboのAIエンジニアリング技術をグロービング本体に統合し、AI-X事業の推進を加速するためです。

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Notice Regarding the Absorption-Type Merger of a Wholly Owned Subsidiary (Simplified Merger / Abbreviated Merger) | Globe-ing Inc. (277A) timely disclosure | Komori