D&M Company Co Ltd is a Japan-based company mainly engaged in the business of providing management support services to medical institutions. The Company provides three main services. Finance & Investment (F&I) services consist of financial support based on the transfer of medical and nursing care fee receivables and the leasing of various movable assets. Consulting & Business Renovation (C&Br) services consist of business diagnosis and cost reduction consulting. Human Resources & Outsourcing (HR&OS) services consist of introductions of management and administrative personnel for medical and long-term care providers, temporary staffing of clerical and helper personnel for medical and long-term care providers, and outsourcing services from medical and long-term care providers.