Decided to cancel the acquisition of shares of the target company and to receive a full refund of the transfer price. The reason for cancellation is to re-evaluate the achievability of the business plan and the need to restructure the business model in response to the rapid expansion of the AI call center business. Going forward, priority will be given to strengthening the disclosure process and mitigating financial risk.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3810","jir_company_name":"CyberStep Holdings, Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3810-20260812-01.pdf","jir_short_summary":"Decided to cancel the acquisition of shares of the target company and to receive a full refund of the transfer price. The reason for cancellation is to re-evaluate the achievability of the business plan and the need to restructure the business model in response to the rapid expansion of the AI call center business. Going forward, priority will be given to strengthening the disclosure process and mitigating financial risk.","jir_summary":"### Overview of the settlement and key points of cancellation\nA basic agreement and stock transfer agreement were signed in October 2025, and stock acquisition was executed in January 2026. Subsequently, based on verification of the achievability of the business plan and auditor's indications, consideration was given to the possibility of reducing the transfer price and protective obligations. As AI technologies proliferate, the competitive environment for traditional call center businesses has changed, leading to a judgment that a business model reconstruction is necessary. Ultimately, the transfer agreement was cancelled, and the full transfer price refund was received to finalize the settlement. There is currently no expectation of re-acquisition, and efforts to strengthen timely disclosure practices are advancing.\n\n### Future actions and risk management\nAlthough consideration was given to the possibility of reconstructing the target company's business plan after cancellation, a reasonable plan could not be established at present. From a financial risk avoidance perspective, priority is given to settlement over pursuing uncertain share acquisitions. To strengthen the process for determining disclosure requirements, the company will ensure close collaboration among the management, legal, corporate planning, and finance departments, and will seek pre-consultation with external experts.","jir_financial_highlights":"Acquisition price: 1,250 \u767e\u4e07\u5186 (Scheduled to be refunded in full at a later date (based on cancellation agreement))\nAllowance for doubtful accounts: 1,250 \u767e\u4e07\u5186 (To be recognized in the May 2026 final accounts, with revisions after refund in July 2026)","jir_category":"","jir_hashtags":"#CyberStep Holdings, #Share buyback \/ Capital policy, #Cancellation \/ Agreement cancellation, #AI Call Center","jir_key_figures":"Acquisition price: 1,250 \u767e\u4e07\u5186\nAllowance for doubtful accounts: 1,250 \u767e\u4e07\u5186\nRefund settlement date: 2026\u5e747\u670827\u65e5","jir_meta_title":"\u3010CyberStep Holdings\u3011Decision to cancel the stock transfer agreement | Reassessment of target company\u2019s business plan","jir_meta_description":"CyberStep Holdings announces the cancellation of the stock transfer agreement for the target company 3rd and will receive a full refund of the transfer price. Background includes reevaluation of the achievability of the business plan and response to changes in the AI call center business. Also discusses future disclosure policy.","jir_og_title":"\u3010CyberStep\u3011 Announces cancellation of the stock transfer agreement","jir_og_description":"Cancellation of the stock transfer agreement for the target company 3rd. Background includes reassessment of the achievability of the business plan and rapid spread of AI call centers; full refund of the transfer price and completion of dissolution. Strengthening of the disclosure framework going forward.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57837,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-102441","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n