D&M Company Co., Ltd. operates as a management support business for medical institutions, etc. It services include medical treatment, nursing care fee receivable factoring, lease for medical, nursing care, disability welfare and healthcare related businesses, other financial support, C&Br (Consulting & Business Renovation) service business, organizational reform and business reform consulting, business support through cost reduction, M&A support, HR&OS (Human Resources & Outsourcing) services, human resources introduction, temporary dispatch, foreign employment support and various outsourcing etc. The company was founded by Akiyoshi Matsushita and Mikimasa Fujii November 1, 2015 and is headquartered in Osaka, Japan.