SUNNY SIDE UP GROUP Inc. (TSE:2180) agreed to acquire steady study Ltd from Mizuyo Jinde and Mashiko Jinde for ¥60 million on January 27, 2020. Under the terms of the transaction, SUNNY SIDE will purchase 200 share for ¥0.3 million per share. As on December 31, 2019, steady study had net assets of ¥152.354 million, total assets of ¥240.44 million, sales of ¥473.559 million, operating income of ¥57.874 million, net income of ¥38.885 million. Conclusion of share transfer agreement is planned for February 10, 2020 while the transaction is expected to close on March 1, 2020. SUNNY SIDE UP GROUP Inc. (TSE:2180) cancelled the acquisition of steady study Ltd from Mizuyo Jinde and Mashiko Jinde on January 27, 2021.