Engaged in the planning, sales, export, formulation development, functional evaluation, raw material related consulting (raw material development, manufacturing, etc.) of cosmetics, health products, and health products, as well as the manufacturing and sales of daily necessities, as well as import and export. I believe that the transferee company that plans to start the cosmetics business unit in the future can smoothly start by using the representative's technical know-how and licensing as an opportunity. There are no other employees except for the representative, and the reason for the transfer is that there is no heir. [Financial Summary] 3-year operating profit: -9 million yen Net assets: - approximately 16 million yen and 2-year operating profit: -9 million yen and 1-year operating profit: -1 million yen Net assets: approximately 1 million yen [Regarding the expected transfer amount] The business entity is 44 million yen In the case of share transfer, due to the debt (representing loans) of 15.9 million yen, the buyer's burden is set at 59900 yen ≈ 60 million yen. I hope you can consult in detail.