資本コストと株価を意識した経営の実施に関する行動（更新）

This document announces that SUNNY SIDE UP GROUP Inc. has updated its analysis and evaluation regarding management conscious of cost of capital and stock price. The company is focusing on initiatives to enhance capital profitability, gain market valuation, and further improve the cost of capital. Gaining market valuation is identified as a priority issue, with efforts directed towards improving core business profitability, executing M&A to strengthen technological capabilities, and investing in human resources. While the stock price is on an upward trend, there is still room for improvement. Moving forward, the company aims to enhance information disclosure relevant to its growth strategies and foster market expectations for future growth.