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F&M Co., Ltd. engages in outsourcing business. It operates through the following segments: Accounting Service, Consulting, Business Solutions, Real Estate Leasing, and Others. The Accounting Service segment provides accounting services for sole proprietors and small businesses, mainly life insurance sales. The Consulting segment offers information services to general affairs and accounting departments of small and medium-sized enterprises. It also deals with support services for obtaining ISO and privacy mark certification and subsidy applications. The Business Solutions segment handles consulting services for professionals. It also manages information technology (IT) solutions for companies and professionals. The Real Estate Leasing segment leases office buildings owned by the company. The Others segment includes system development business of its subsidiary and franchise coaching (FC) business. The company was founded by Ichiro Morinaka on July 30, 1990 and is headquartered in Osaka, Japan.