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One of the most talented studio in the industry, even if their games aren't big hits they're quite unique and extremly well done.

On 1st March 2010, Cing (the developer of Another Code, Hotel Dusk, Little King's Story) filed for bankruptcy in Japan. The company has suffered liabilities totaling 256 million yen (about 2.5 million USD).

http://www.data-max.co.jp/2010/03/post_9070.html

Thinking about it, some big studios can fart 2.5 million just for games advertaising.