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Payment fees and restoration costs were recorded as non-operating expenses, and impairment indicators led to recognition of an extraordinary loss. These impacts are reflected in the earnings summary disclosed today.","jir_summary":"### Overview of Financial Impact\nIn the first quarter of the fiscal year ending May 2027, reversal of allowance for doubtful accounts of 14 million yen was recognized due to progress in collecting previously uncollected receivables. In addition, payment fees of 7 million yen and restoration costs of 16 million yen were recorded as non-operating expenses, and impairment indicators for building-related fixtures prompted recognition of an impairment loss of 20 million yen as an extraordinary loss. These items have been reflected in the consolidated Financial Summary (Japanese GAAP) for the first quarter of the fiscal year ending May 2027.\n\n### Future Impact and Disclosure\nThe above items have been reflected in the Financial Summary, and although short-term cash flow and profit impacts are expected to be limited, the amounts of the extraordinary loss and recorded non-operating expenses should be considered in future financial planning. The full-year outlook and segment-level impacts are not detailed in this notice.","jir_financial_highlights":"Reversal of allowance for doubtful accounts: 14 million yen (Recognized due to collection progress)\nPayment fees: 7 million yen (Recognized as non-operating expenses)\nRestoration costs: 16 million yen (Recognized as non-operating expenses)\nImpairment loss: 20 million yen (Recognized as an extraordinary loss)","jir_category":"","jir_hashtags":"#CyberStepHoldings, #DisclosureUpdate, #OneOffExpenseRecognition","jir_key_figures":"Reversal of allowance for doubtful accounts: 14 million yen\nPayment fees: 7 million yen\nRestoration costs: 16 million yen\nImpairment loss: 20 million yen","jir_meta_title":"CyberStep Holdings, Inc. \u2014 Notice on Recognition of Non-operating Income, Expenses and Extraordinary Losses | October 2026","jir_meta_description":"CyberStep Holdings, Inc. recorded 14 million yen in non-operating income, 21 million yen in non-operating expenses, and 20 million yen in extraordinary losses for the Q1 period (June 1\u2013August 31, 2026). Summary of key points and impacts.","jir_og_title":"CyberStep Holdings, Inc. \u2014 Notice on Recognition of Non-operating Income, Expenses and Extraordinary Losses","jir_og_description":"In Q1, reversal of allowance for doubtful accounts of 14 million yen, non-operating expenses of 7 million yen and 16 million yen, and an impairment loss of 20 million yen were recognized. These items are reflected in the disclosed Financial Summary.","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":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-131452","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n