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Share Issuance and Disposal3810CyberStep Holdings,Inc.Information and Communications, Services and Others

Notice Concerning the Exercise Status and Extinguishment of the 42nd Stock Acquisition Rights through Third-Party Allotment and the Recognition of Extraordinary Income

During the period covered, 5,270,000 shares were delivered upon the exercise of Series 42 Stock Acquisition Rights, bringing the cumulative number of shares exercised to 16,900,000. Meanwhile, the 44,600 unexercised rights (representing 4,460,000 shares) were cancelled upon expiration of the exercise period, and a gain on the reversal of stock acquisition rights of ¥25,377,400 is expected to be recorded as extraordinary income.

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Details of issuance or disposal

42nd Stock Acquisition Rights issued through a third-party allotment

発行・処分する株式数

Shares delivered during the period covered: 5,270,000; cumulative shares delivered: 16,900,000. Shares subject to cancellation: 4,460,000

Intended allottee
Name QL Limited Liability Partnership / Number of Shares Not disclosed, Name QL No. 2 Limited Liability Partnership / Number of Shares Includes a portion of the 40,000 rights (4,000,000 shares), Name 株式会社 Tiger Japan Investment / Number of Shares Of the 33,600 rights (3,360,000 shares), 25,600 rights (2,560,000 shares) are subject to cancellation, Name 合同会社つながる / Number of Shares Not disclosed
Amount of funds to be raised

Total exercise proceeds: ¥658,750 thousand (¥100,000 thousand + ¥20,000 thousand + ¥538,750 thousand). Estimated net proceeds: Not disclosed

Terms of the stock acquisition rights
Exercise price
Initial exercise price: ¥125 per share. The rights have a fixed exercise price, which will not be revised
Exercise period
Start Date 28 November 2025 / End date 29 May 2026
Number of Stock Acquisition Rights
Total issued: 213,600 rights. Exercised to date: 169,000 rights. Unexercised at the end of the period covered: 44,600 rights. After cancellation: 0 rights
Reason for acquisition without consideration
The rights were cancelled because an agreement was reached not to exercise the unexercised stock acquisition rights and the exercise period expired
Intended allottee's holding policy
Agreement not to exercise the unexercised stock acquisition rights
Most recent equity financing
28 November 2025: Issuance of Series 42 Stock Acquisition Rights through a third-party allotment. Total issued: 213,600 rights (21,360,000 shares)
Impact on Business Performance
A gain on the reversal of stock acquisition rights of ¥25,377 thousand is expected to be recorded as extraordinary income in the consolidated accounting period comprising the fourth quarter of the fiscal year ending May 2026. The impact on earnings is currently under review
Details of issuance or disposal
ItemDetails
Type of issuance or disposal42nd Stock Acquisition Rights issued through a third-party allotment
Number of shares to be issued or disposed ofShares delivered during the period covered: 5,270,000; cumulative shares delivered: 16,900,000. Shares subject to cancellation: 4,460,000
Amount of funds to be raisedTotal exercise proceeds: ¥658,750 thousand (¥100,000 thousand + ¥20,000 thousand + ¥538,750 thousand). Estimated net proceeds: Not disclosed
Intended allotteeName QL Limited Liability Partnership / Number of Shares Not disclosed, Name QL No. 2 Limited Liability Partnership / Number of Shares Includes a portion of the 40,000 rights (4,000,000 shares), Name 株式会社 Tiger Japan Investment / Number of Shares Of the 33,600 rights (3,360,000 shares), 25,600 rights (2,560,000 shares) are subject to cancellation, Name 合同会社つながる / Number of Shares Not disclosed
Intended allottee's holding policyAgreement not to exercise the unexercised stock acquisition rights
Exercise priceInitial exercise price: ¥125 per share. The rights have a fixed exercise price, which will not be revised
Exercise periodStart Date 28 November 2025 / End date 29 May 2026
Number of Stock Acquisition RightsTotal issued: 213,600 rights. Exercised to date: 169,000 rights. Unexercised at the end of the period covered: 44,600 rights. After cancellation: 0 rights
Reason for acquisition without considerationThe rights were cancelled because an agreement was reached not to exercise the unexercised stock acquisition rights and the exercise period expired
Most recent equity financing28 November 2025: Issuance of Series 42 Stock Acquisition Rights through a third-party allotment. Total issued: 213,600 rights (21,360,000 shares)
Impact on Business PerformanceA gain on the reversal of stock acquisition rights of ¥25,377 thousand is expected to be recorded as extraordinary income in the consolidated accounting period comprising the fourth quarter of the fiscal year ending May 2026. The impact on earnings is currently under review
Items this document does not state (17)
Issue price and disposal priceTotal issue valueEstimated issuance expensesSpecific use of fundsPayment dateDilution RateTotal number of issued sharesBasis for determining the amount to be paidTransfer restriction periodConditions for lifting transfer restrictionsCategories and Number of Persons CoveredTotal Stock-Based CompensationUnderwriter / lead underwriterOverallotmentStock Split RatioProcedures under the Corporate Code of ConductMajor shareholders after the offering

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

Following discussions with the allottees, an agreement was reached not to exercise the unexercised stock acquisition rights. Accordingly, they were cancelled upon expiration of the exercise period.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Concerning the Exercise Status and Extinguishment of the 42nd Stock Acquisition Rights through Third-Party Allotment and the Recognition of Extraordinary Income | CyberStep Holdings,Inc. (3810) timely disclosure | Komori