Smaregi will succeed the NetReg business of CXD Next, a 100% subsidiary of Casio Computer Co., Ltd., through a simplified absorption-type split. The effective date is scheduled for December 1, 2026. The consideration is 1 yen. The successor assets and liabilities include assets, liabilities, and contractual positions, with employee employment contracts and SMB support businesses excluded. 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The effective date is scheduled for December 1, 2026. The consideration is 1 yen. The successor assets and liabilities include assets, liabilities, and contractual positions, with employee employment contracts and SMB support businesses excluded. The impact on future performance is expected to be minor.","jir_summary":"### Overview of the absorption-type split\nSmaregi will succeed the NetReg business operated by CXD Next, a wholly owned subsidiary of Casio Computer Co., Ltd., through a simplified absorption-type split. The business provides cloud-based POS and payment services for retailers, with CXD Next having publicly announced plans to end the business by 2029. Smaregi will continue providing services during the transition period and, through customer migrations, aims to expand the customer base of cloud-based store services and enhance value in the medium to long term.\n\n### Outlook and impact\nThe effective date of the absorption-type split is December 1, 2026 (planned), and the consideration is 1 yen. The rights and obligations to be succeeded are limited to those defined in the split agreement; employment contracts and SMB-supporting businesses are excluded from the succession. There will be no changes to corporate name, address, representative, or fiscal year after the absorption-type split, and the impact on the consolidated results for the fiscal year ending April 2027 is expected to be minor; further accounting treatment and its impact are under review.","jir_financial_highlights":"Capital as part of this absorption-type split: Unknown (Unknown)\nConsideration: 1 yen (Unknown)\nValue of assets and liabilities to be succeeded: Unknown (Unknown)\nAbsorption-type split schedule: December 1, 2026 (planned) (Resolution date: September 25, 2026, Contract signing date: September 25, 2026)","jir_category":"","jir_hashtags":"#Smaregi, #ShareBuyback, #ExecutiveAppointment, #OrganizationalRestructuring, #AbsorptionTypeSplit","jir_key_figures":"Consideration for this absorption-type split: 1 yen\nEffective date (planned): December 1, 2026\nAbsorption-type split schedule: Board resolution date \/ Contract signing date: September 25, 2026","jir_meta_title":"Smaregi: Notice of Rights and Obligations Succession Through a Company Split | December 2026","jir_meta_description":"Smaregi will succeed the NetReg business to CXD Next through an absorption-type split. Consideration is 1 yen, with an effective date of December 1, 2026. Employees and SMB-supporting businesses are excluded; impact is expected to be minor.","jir_og_title":"Smaregi to Succeed NetReg Business through Absorption-Type Split | Planned December 1, 2026","jir_og_description":"Smaregi will succeed the NetReg business to CXD Next through an absorption-type split. Consideration is 1 yen, expected minor impact. Further accounting treatment is under review.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17202,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-122996","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n