Buffett Code Inc. (Headquarters: Meguro-ku, Tokyo; Representative Director: Tomohiro Fukuda; hereinafter referred to as Buffett Code) and Elith Inc. (Headquarters: Bunkyo-ku, Tokyo; Representative Director: Koki Inoue; hereinafter referred to as Elith) have commenced joint development of "M&A Sourcing AI," an AI agent designed to assist in creating lists of potential acquisition targets for M&A. This PoC will combine Buffett Code's high-quality corporate database for M&A with Elith's AI agent platform for the financial sector, which has also been adopted by GENIAC4, to provide an AI agent that meets advanced M&A expertise and the security requirements demanded by M&A operations. 4Adopted by GENIAC 4th Term: Ministry of Economy, Trade and Industry (June 4, 2026) https://www.meti.go.jp/press/2026/06/20260604003/20260604003.html M&A Sourcing AI: A Key Driver for Transforming the Financial Industry's Business Structure M&A involving domestic companies reached a record high of 5,115 cases in 2025, an 8.8% increase year-on-year (Source: M&A Capital Partners, "M&A Market Size in 2025"). The demand driven by business succession and a shortage of successors is expected to expand further. Furthermore, it is important to note that M&A sourcing is both a "social issue" and a significant revenue opportunity for financial institutions. In particular, for regional financial institutions affected by the shrinking regional economy, establishing pillars of revenue beyond lending is an urgent challenge. Among these, M&A matching, including business succession support, is an area expected to become a new business pillar due to the stable commission income it can generate. In this context, regional financial institutions are in an advantageous position. Through daily lending transactions and dialogues with business owners, consultations regarding successor shortages, concerns about business future, growth investment, and capital alliances are first brought to regional financial institut