Oct 11 (Reuters) - Skydive Beach Group Ltd SKB.AX
* Skydive to acquire GBR Helicopters Pty Ltd and GBR Holdings Pty Ltd
* Skydive will acquire 100% of shares of GBR helicopters for a maximum of A$19.6m
* Co expects acquisition to be materially earnings accretive on an annualised basis
* To fund acquisition co undertook an institutional placement to raise A$20 million