Niji Iberia absorbs its subsidiary With Digital Orchestration

The technology consultancy Niji Iberia, S.L. has absorbed its subsidiary With Digital Orchestration, S.L.U., which is dissolved as a result of the operation. The agreement was unanimously approved by the partners of the absorbing company on August 17, 2026, and was made public in the Official Gazette of the Mercantile Registry (BORME) number 162, dated August 24, 2026, in the Second Section of announcements and legal notices (reference BORME-C-2026-4801).

The merger is processed under Royal Decree-Law 5/2023, of June 28, on Structural Modifications of Commercial Companies (LME). Since it was approved by the partners of the absorbing company exercising the powers of the general meeting, held universally and unanimously, the prior publication or deposit of the Common Merger Project—which had already been approved by the administrators of both companies—was not necessary.

Simplified procedure

The operation follows the simplified procedure of Article 53 of the LME, applicable because the absorbed company is fully and directly owned by the absorbing company, which acts as the sole partner. Ad-hoc merger balance sheets closed within three months prior to the date of the Common Merger Project were adopted as merger balances, as required by legislation.

The operation is part of the group’s recent reorganization, which in June 2026 changed its corporate name from Neo9 Iberia to Niji Iberia and increased its capital to 13,101 euros, with a collegiate administrative body.

Rights of creditors and employees

In accordance with Article 10.1 of the LME, creditors of the participating companies have the right to obtain the full text of the merger agreements and the balance sheets, documents available at the company’s registered office, where they may be consulted or their free delivery or shipment requested (Articles 13 and 14 of the LME). This right extends equally to employees for the exercise of any rights that may correspond to them.

Creditors have a period of one month from the publication of the final merger announcement to exercise, if applicable, the actions or rights provided for in Article 13 of the LME and concordant provisions.

Signatories

The announcement was signed in Madrid on August 17, 2026, by the joint administrators of both companies:

• Jérémie Manigne
• Geoffroy de Bossoreille de Ribou
• Rémy Sanchez

The absorption of With Digital Orchestration consolidates the structure of the technology group Niji Iberia in the Spanish market, integrating its digital orchestration subsidiary under a single company. For creditors, employees, and clients, the operation reinforces the importance of knowing the deadlines and rights derived from the merger, which are guaranteed by the structural modification regulations.

Source: Official Gazette of the Mercantile Registry (BORME), no. 162, August 24, 2026, Second Section – Company mergers and acquisitions, p. 5998 (official reference: BORME-C-2026-4801).