F&M Co., Ltd. engages in the outsourcing business. Its operations are carried out through the following segments: Accounting Service, Consulting, Business Solutions, Real Estate Leasing and Others. The Accounting Service segment offers agency services, which include life insurance sales representatives and book-keeping, to individual entrepreneurs and small business enterprises. The Consulting segment provides general affairs and financial information to small and medium business enterprises. The Business Solutions comprises of the bookkeeping services for the general public through but not limited to tax and certified public accountants. The Real Estate Leasing Business segment leases its headquarters building in Osaka. The Others segment handles system development and franchise coaching businesses. The company was founded on July 30, 1990 and is headquartered in Suita, Japan.