Notice Regarding the Change in Consolidated Subsidiary (Share Transfer) and Expected Recognition of Extraordinary Gain | Datasection Inc. (3905) timely disclosure

Worth reading

72In focus

0–100. This measures how worthwhile something is to read, not how good or bad the company is.

Direction

Mixed performance

Direction inferred from the company’s description.

Scale

6737111

USD (transfer price)

Wording

Avoiding a definitive answer

How definitive the wording is.

This transaction

This share transfer

CounterpartyPracticando SpA

Disclosing companyDatasection Inc.

Jach Technology SpA, Alianza Follow Up S.A.S., Inteligenxia SpA, FollowUP Peru S.A.C., Alianza Follow Up Panamá S.A., FollowUP CUSTOMER EXPERIENCE S.L., FUPBIMX S.A.P.I. de C.V.Voting rights ownership percentageNumber of shares acquired Number of shares transferred: 8,914,106,430 (number of voting rights: not disclosed)

The voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.

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

Name Jach Technology SpA / Business Description Development and sale of FollowUP, Name Alianza Follow Up S.A.S. / Business Description Sale of FollowUP, Name Inteligenxia SpA / Business Description Sale of FollowUP, Name FollowUP Peru S.A.C. / Business Description Sale of FollowUP, Name Alianza Follow Up Panamá S.A. / Business Description Sale of FollowUP, Name FollowUP CUSTOMER EXPERIENCE S.L. / Business Description Sale of FollowUP, Name FUPBIMX S.A.P.I. de C.V. / Business Description Sale of FollowUP

Location Name Jach Technology SpA / Location Cerro El Plomo 5855 of. 1709, Las Condes, Santiago, Chile, Name Alianza Follow Up S.A.S. / Location Cra 7A #123-25 Piso 6, Bogotá, Colombia, Name Inteligenxia SpA / Location l Canelo 2715, office 201, Providencia, Santiago, Chile, Name FollowUP Peru S.A.C. / Location Avenida 28 de Julio # 887 - apt. 1302 - Urbanización Leuro ; distrito: Miraflores ; Provincia: Lima ; Perú, Name Alianza Follow Up Panamá S.A. / Location Ciudad de Panama, Panama Calle 50, Edificio Credicorp Bank, Oficina 2904, Name FollowUP CUSTOMER EXPERIENCE S.L. / Location Calle Maria Molina, 54, Planta 5, 28006 / Madrid – España, Name FUPBIMX S.A.P.I. de C.V. / Location Colonia Veronica Anzures, Alcaldia Miguel HidalgoShare capital Name Jach Technology SpA / Share capital CLP 8,914,106,430, Name Alianza Follow Up S.A.S. / Share capital 279,000,000 COP, Name Inteligenxia SpA / Share capital 446,826,990 CLP, Name FollowUP Peru S.A.C. / Share capital 1,000 PEN, Name Alianza Follow Up Panamá S.A. / Share capital 2,000 USD, Name FollowUP CUSTOMER EXPERIENCE S.L. / Share capital 8,175 EUR, Name FUPBIMX S.A.P.I. de C.V. / Share capital 50,000 MXNDate of incorporation Name Jach Technology SpA / Date of incorporation 11 August 2010, Name Alianza Follow Up S.A.S. / Date of incorporation 4 February 2015, Name Inteligenxia SpA / Date of incorporation 2 December 2009, Name FollowUP Peru S.A.C. / Date of incorporation 23 December 2015, Name Alianza Follow Up Panamá S.A. / Date of incorporation 11 August 2017, Name FollowUP CUSTOMER EXPERIENCE S.L. / Date of incorporation 28 December 2016, Name FUPBIMX S.A.P.I. de C.V. / Date of incorporation 13 September 2023

Net SalesName Jach Technology SpA / Net Sales ¥765 million (fiscal year ended December 2025), Name Alianza Follow Up S.A.S. / Net Sales ¥338 million (fiscal year ended December 2025), Name Inteligenxia SpA / Net Sales ¥49 million (fiscal year ended December 2025), Name FollowUP Peru S.A.C. / Net Sales ¥105 million (fiscal year ended December 2025), Name Alianza Follow Up Panamá S.A. / Net Sales ¥72 million (fiscal year ended December 2025), Name FollowUP CUSTOMER EXPERIENCE S.L. / Net Sales ¥30 million (fiscal year ended December 2025), Name FUPBIMX S.A.P.I. de C.V. / Net Sales ¥50 million (fiscal year ended December 2025)

Operating profitName Jach Technology SpA / Operating profit ¥119 million (fiscal year ended December 2025), Name Alianza Follow Up S.A.S. / Operating profit ¥44 million (fiscal year ended December 2025), Name Inteligenxia SpA / Operating profit -¥7 million (fiscal year ended December 2025), Name FollowUP Peru S.A.C. / Operating profit ¥17 million (fiscal year ended December 2025), Name Alianza Follow Up Panamá S.A. / Operating profit ¥23 million (fiscal year ended December 2025), Name FollowUP CUSTOMER EXPERIENCE S.L. / Operating profit ¥0 million (fiscal year ended December 2025), Name FUPBIMX S.A.P.I. de C.V. / Operating profit ¥14 million (fiscal year ended December 2025)

Net income for the current fiscal yearName Jach Technology SpA / Net income for the current fiscal year ¥86 million (fiscal year ended December 2025), Name Alianza Follow Up S.A.S. / Net income for the current fiscal year ¥26 million (fiscal year ended December 2025), Name Inteligenxia SpA / Net income for the current fiscal year -¥8 million (fiscal year ended December 2025), Name FollowUP Peru S.A.C. / Net income for the current fiscal year ¥9 million (fiscal year ended December 2025), Name Alianza Follow Up Panamá S.A. / Net income for the current fiscal year ¥17 million (fiscal year ended December 2025), Name FollowUP CUSTOMER EXPERIENCE S.L. / Net income for the current fiscal year -¥3 million (fiscal year ended December 2025), Name FUPBIMX S.A.P.I. de C.V. / Net income for the current fiscal year ¥2 million (fiscal year ended December 2025)

Net assetsName Jach Technology SpA / Net assets ¥1,401 million (fiscal year ended December 2025), Name Alianza Follow Up S.A.S. / Net assets ¥150 million (fiscal year ended December 2025), Name Inteligenxia SpA / Net assets ¥33 million (fiscal year ended December 2025), Name FollowUP Peru S.A.C. / Net assets ¥45 million (fiscal year ended December 2025), Name Alianza Follow Up Panamá S.A. / Net assets ¥43 million (fiscal year ended December 2025), Name FollowUP CUSTOMER EXPERIENCE S.L. / Net assets -¥27 million (fiscal year ended December 2025), Name FUPBIMX S.A.P.I. de C.V. / Net assets ¥39 million (fiscal year ended December 2025)

Consideration and expenses

Acquisition priceUSD 6,737,111 (transfer price; ¥1,073 million equivalent)

Type of ConsiderationCash

Amount of extraordinary income (loss)A gain on the sale of shares in an affiliated company is expected to be recognized as an extraordinary gain. Consolidated financial statements: ¥100 million to ¥300 million; non-consolidated financial statements: approximately ¥1 billion. Expected to be recognized in the current fiscal year.

Impact on Business Performance

Currently under review. The Company expects to recognize a gain on the sale of shares in an affiliated company of ¥100 million to ¥300 million in its consolidated financial statements and approximately ¥1 billion in its non-consolidated financial statements.

Procedures and assumptions

Valuation methodologyShare valuation by a third-party valuation institution. The specific valuation method is not disclosed.

Independent valuation institution株式会社赤坂国際会計

Management structure after acquisitionJach will be managed primarily by its management team led by Christian Pablo Cafatti Cuevas (Christian Pablo Cafatti Cuevas氏). Christian Pablo Cafatti Cuevas (Christian Pablo Cafatti Cuevas氏) is expected to retire as an executive officer of the Company when the agreement for the share transfer is signed. The treatment of employees is not disclosed.

This transaction
Item	Details
Transaction name	This share transfer
Counterparty name	Practicando SpA
Name of the Subject Company	Jach Technology SpA, Alianza Follow Up S.A.S., Inteligenxia SpA, FollowUP Peru S.A.C., Alianza Follow Up Panamá S.A., FollowUP CUSTOMER EXPERIENCE S.L., FUPBIMX S.A.P.I. de C.V.
Business Description of the Subject Company	Name Jach Technology SpA / Business Description Development and sale of FollowUP, Name Alianza Follow Up S.A.S. / Business Description Sale of FollowUP, Name Inteligenxia SpA / Business Description Sale of FollowUP, Name FollowUP Peru S.A.C. / Business Description Sale of FollowUP, Name Alianza Follow Up Panamá S.A. / Business Description Sale of FollowUP, Name FollowUP CUSTOMER EXPERIENCE S.L. / Business Description Sale of FollowUP, Name FUPBIMX S.A.P.I. de C.V. / Business Description Sale of FollowUP
Location of the Subject Company	Name Jach Technology SpA / Location Cerro El Plomo 5855 of. 1709, Las Condes, Santiago, Chile, Name Alianza Follow Up S.A.S. / Location Cra 7A #123-25 Piso 6, Bogotá, Colombia, Name Inteligenxia SpA / Location l Canelo 2715, office 201, Providencia, Santiago, Chile, Name FollowUP Peru S.A.C. / Location Avenida 28 de Julio # 887 - apt. 1302 - Urbanización Leuro ; distrito: Miraflores ; Provincia: Lima ; Perú, Name Alianza Follow Up Panamá S.A. / Location Ciudad de Panama, Panama Calle 50, Edificio Credicorp Bank, Oficina 2904, Name FollowUP CUSTOMER EXPERIENCE S.L. / Location Calle Maria Molina, 54, Planta 5, 28006 / Madrid – España, Name FUPBIMX S.A.P.I. de C.V. / Location Colonia Veronica Anzures, Alcaldia Miguel Hidalgo
Capital Stock of the Subject Company	Name Jach Technology SpA / Share capital CLP 8,914,106,430, Name Alianza Follow Up S.A.S. / Share capital 279,000,000 COP, Name Inteligenxia SpA / Share capital 446,826,990 CLP, Name FollowUP Peru S.A.C. / Share capital 1,000 PEN, Name Alianza Follow Up Panamá S.A. / Share capital 2,000 USD, Name FollowUP CUSTOMER EXPERIENCE S.L. / Share capital 8,175 EUR, Name FUPBIMX S.A.P.I. de C.V. / Share capital 50,000 MXN
Date of Establishment of the Subject Company	Name Jach Technology SpA / Date of incorporation 11 August 2010, Name Alianza Follow Up S.A.S. / Date of incorporation 4 February 2015, Name Inteligenxia SpA / Date of incorporation 2 December 2009, Name FollowUP Peru S.A.C. / Date of incorporation 23 December 2015, Name Alianza Follow Up Panamá S.A. / Date of incorporation 11 August 2017, Name FollowUP CUSTOMER EXPERIENCE S.L. / Date of incorporation 28 December 2016, Name FUPBIMX S.A.P.I. de C.V. / Date of incorporation 13 September 2023
Net Sales of the Subject Company	Name Jach Technology SpA / Net Sales ¥765 million (fiscal year ended December 2025), Name Alianza Follow Up S.A.S. / Net Sales ¥338 million (fiscal year ended December 2025), Name Inteligenxia SpA / Net Sales ¥49 million (fiscal year ended December 2025), Name FollowUP Peru S.A.C. / Net Sales ¥105 million (fiscal year ended December 2025), Name Alianza Follow Up Panamá S.A. / Net Sales ¥72 million (fiscal year ended December 2025), Name FollowUP CUSTOMER EXPERIENCE S.L. / Net Sales ¥30 million (fiscal year ended December 2025), Name FUPBIMX S.A.P.I. de C.V. / Net Sales ¥50 million (fiscal year ended December 2025)
Operating Profit of the Subject Company	Name Jach Technology SpA / Operating profit ¥119 million (fiscal year ended December 2025), Name Alianza Follow Up S.A.S. / Operating profit ¥44 million (fiscal year ended December 2025), Name Inteligenxia SpA / Operating profit -¥7 million (fiscal year ended December 2025), Name FollowUP Peru S.A.C. / Operating profit ¥17 million (fiscal year ended December 2025), Name Alianza Follow Up Panamá S.A. / Operating profit ¥23 million (fiscal year ended December 2025), Name FollowUP CUSTOMER EXPERIENCE S.L. / Operating profit ¥0 million (fiscal year ended December 2025), Name FUPBIMX S.A.P.I. de C.V. / Operating profit ¥14 million (fiscal year ended December 2025)
Net Income of the Subject Company	Name Jach Technology SpA / Net income for the current fiscal year ¥86 million (fiscal year ended December 2025), Name Alianza Follow Up S.A.S. / Net income for the current fiscal year ¥26 million (fiscal year ended December 2025), Name Inteligenxia SpA / Net income for the current fiscal year -¥8 million (fiscal year ended December 2025), Name FollowUP Peru S.A.C. / Net income for the current fiscal year ¥9 million (fiscal year ended December 2025), Name Alianza Follow Up Panamá S.A. / Net income for the current fiscal year ¥17 million (fiscal year ended December 2025), Name FollowUP CUSTOMER EXPERIENCE S.L. / Net income for the current fiscal year -¥3 million (fiscal year ended December 2025), Name FUPBIMX S.A.P.I. de C.V. / Net income for the current fiscal year ¥2 million (fiscal year ended December 2025)
Net Assets of the Subject Company	Name Jach Technology SpA / Net assets ¥1,401 million (fiscal year ended December 2025), Name Alianza Follow Up S.A.S. / Net assets ¥150 million (fiscal year ended December 2025), Name Inteligenxia SpA / Net assets ¥33 million (fiscal year ended December 2025), Name FollowUP Peru S.A.C. / Net assets ¥45 million (fiscal year ended December 2025), Name Alianza Follow Up Panamá S.A. / Net assets ¥43 million (fiscal year ended December 2025), Name FollowUP CUSTOMER EXPERIENCE S.L. / Net assets -¥27 million (fiscal year ended December 2025), Name FUPBIMX S.A.P.I. de C.V. / Net assets ¥39 million (fiscal year ended December 2025)
Acquisition price	USD 6,737,111 (transfer price; ¥1,073 million equivalent)
Type of Consideration	Cash
Number of shares acquired	Number of shares transferred: 8,914,106,430 (number of voting rights: not disclosed)
Voting rights ownership percentage	Before 100％ → after 0％
Amount of extraordinary income (loss)	A gain on the sale of shares in an affiliated company is expected to be recognized as an extraordinary gain. Consolidated financial statements: ¥100 million to ¥300 million; non-consolidated financial statements: approximately ¥1 billion. Expected to be recognized in the current fiscal year.
Impact on Business Performance	Currently under review. The Company expects to recognize a gain on the sale of shares in an affiliated company of ¥100 million to ¥300 million in its consolidated financial statements and approximately ¥1 billion in its non-consolidated financial statements.
Date of board resolution	29 June 2026
Contract Date	By 3 July 2026 (予定)
Execution Date / Effective Date	During July to August 2026 (予定). The target companies are expected to be excluded from the scope of consolidation from the second-quarter consolidated accounting period of the current fiscal year.
Valuation methodology	Share valuation by a third-party valuation institution. The specific valuation method is not disclosed.
Independent valuation institution	株式会社赤坂国際会計
Management structure after acquisition	Jach will be managed primarily by its management team led by Christian Pablo Cafatti Cuevas (Christian Pablo Cafatti Cuevas氏). Christian Pablo Cafatti Cuevas (Christian Pablo Cafatti Cuevas氏) is expected to retire as an executive officer of the Company when the agreement for the share transfer is signed. The treatment of employees is not disclosed.

Items this document does not state (9)

Expenses other than the acquisition priceMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodFunding arrangementsGoodwill amountSpecial 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.

The Group is focusing the allocation of management resources on strategic core businesses, including its AI infrastructure business, and is optimizing its business portfolio. Jach proposed that rapid management decision-making and agile business operations would be important for further growth, and that a structure led by Jach's management would be optimal. The Company determined that this would contribute to increasing corporate value and optimizing the allocation of management resources within the Group.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.

Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.

Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.