Worth reading
74In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
670000000
Yen (business acquisition price)Wording
Conditional
How definitive the wording is.Decision and Details
Absorption-type company split involving the rights and obligations relating to the HOMEGAME hat sales business
Decision30 October 2026 (date of execution of the absorption-type company split agreement)
Period CoveredFrom on or after the scheduled effective date of 31 December 2026
Implementation31 December 2026 (scheduled effective date; subject to change by agreement)
Going forwardThe absorption-type company split is scheduled to take effect on 31 December 2026. The rights and obligations will be transferred subject to completion of the necessary procedures, including obtaining permits and approvals, consents, notifications and registrations.
AmountBusiness acquisition price: ¥670 million. Cash or other consideration to be delivered in connection with the absorption-type company split: None
Quantity / scale株式会社リバイバル is a wholly owned subsidiary of サイバーステップホールディングス. The HOMEGAME business being transferred comprises retail store sales, e-commerce sales and wholesale sales.
Reason
Because 株式会社リバイバル is our wholly owned subsidiary, it was determined to be appropriate not to deliver shares, cash or other property.
Impact on Business Performance
No events are currently expected to impede the performance of the obligations of either our company or the successor company after the company split. The impact on financial results is Not disclosed.
| Item | Details |
|---|---|
| Matter Covered | Absorption-type company split involving the rights and obligations relating to the HOMEGAME hat sales business |
| Decision Date | 30 October 2026 (date of execution of the absorption-type company split agreement) |
| Implementation Date | 31 December 2026 (scheduled effective date; subject to change by agreement) |
| Period Covered | From on or after the scheduled effective date of 31 December 2026 |
| Amount | Business acquisition price: ¥670 million. Cash or other consideration to be delivered in connection with the absorption-type company split: None |
| Quantity / scale | 株式会社リバイバル is a wholly owned subsidiary of サイバーステップホールディングス. The HOMEGAME business being transferred comprises retail store sales, e-commerce sales and wholesale sales. |
| Impact on Business Performance | No events are currently expected to impede the performance of the obligations of either our company or the successor company after the company split. The impact on financial results is Not disclosed. |
| Reason | Because 株式会社リバイバル is our wholly owned subsidiary, it was determined to be appropriate not to deliver shares, cash or other property. |
| Governing Rule | Article 782, paragraph 1 of the Companies Act; Article 183 of the Ordinance for Enforcement of the Companies Act; Article 758, item 4 of the Companies Act; Article 784, paragraph 2 of the Companies Act; Article 796, paragraph 1 of the Companies Act |
| Related previous disclosures | Business transfer agreement dated 29 June 2026 (agreement to acquire the HOMEGAME business from HALL OF FAME) |
| Future plans | The absorption-type company split is scheduled to take effect on 31 December 2026. The rights and obligations will be transferred subject to completion of the necessary procedures, including obtaining permits and approvals, consents, notifications and registrations. |
Items this document does not state (1)
Decision-Making Body
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.Because 株式会社リバイバル is our wholly owned subsidiary, it was determined to be appropriate not to deliver shares, cash or other property. The purpose of the business reorganisation itself is not specifically explained in the main text.
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