Effective December 31, 2026, CyberStep Holdings, Inc. will transfer its CAP business to its subsidiary Revival via an absorption-type split. The objective is to accelerate management decision-making and improve management efficiency under a holding company structure. No allocation of shares or cash consideration; no change in capital; liabilities will be assumed in an overlapping manner. The target business centers on sales of caps under the HOMEGAME CAP brand.<\/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,"price_fetched_at":"","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\u2606\u2606","jir_publication_date":"2026-10-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3810-20261030-01.pdf","jir_short_summary":"Effective December 31, 2026, CyberStep Holdings, Inc. will transfer its CAP business to its subsidiary Revival via an absorption-type split. The objective is to accelerate management decision-making and improve management efficiency under a holding company structure. No allocation of shares or cash consideration; no change in capital; liabilities will be assumed in an overlapping manner. The target business centers on sales of caps under the HOMEGAME CAP brand.","jir_summary":"### Overview of the Split\nThis absorption-type split is a simplified absorption-type split under which CyberStep Holdings, Inc. will transfer the target business to its wholly owned subsidiary Revival. The target business includes the HOMEGAME brand CAP business. The effective date is scheduled for December 31, 2026. The splitting company is CyberStep Holdings, Inc., and the successor company is Revival Co., Ltd. No issuance of new stock acquisition rights will occur, and there will be no allocation of shares or cash consideration.\n\n### Expected Impact and Schedule\nThe split aligns with the Group's holding company structure policy and aims to accelerate business operations and improve management efficiency. No issues are anticipated regarding the fulfillment of liabilities after the effective date, and the impact on consolidated results is expected to be minor.","jir_financial_highlights":"Capital: Unknown (Unknown)\nTotal Assets: Unknown (Unknown)\nNet Assets: Unknown (Unknown)","jir_category":"","jir_hashtags":"#CyberStepHoldings, #CorporateRestructuring","jir_key_figures":"Target business net sales (fiscal year ended August 2025): 523 million yen\nTarget business net sales (Forecast for June 2026): 2,142 million yen\nRevival establishment date: April 10, 2026","jir_meta_title":"CyberStep Holdings, Inc. \u2014 Notice of Company Split for Business Succession\uff5cDecember 2026","jir_meta_description":"CyberStep Holdings, Inc. will transfer the HOMEGAME CAP business to its wholly owned subsidiary Revival via an absorption-type split. Effective date: December 31, 2026. No consideration allocation; no change in capital. Impact is expected to be minor.","jir_og_title":"CyberStep Holdings, Inc. \u2014 Notice of Company Split for Business Succession","jir_og_description":"The HOMEGAME CAP business will be transferred to Revival via an absorption-type split. Effective date scheduled for December 31; no consideration; liabilities will be assumed in an overlapping manner. Aimed at improving management efficiency under a holding company structure.","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-138875","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n