F&M Co., Ltd. (TSE: 4771) provides outsourcing and management support services primarily to sole proprietors, small enterprises and medium-sized businesses in Japan; operates through Accounting Services, Consulting, Business Solutions and Real Estate Leasing segments; offers accounting and bookkeeping services tailored for life insurance sales staff and other small operators including AI-assisted processing with 93% coverage rate, app-based verification and tax filing support via "Okurudake Bookkeeping" and "CalQ" branded plans; delivers consulting via F&M Club membership providing unlimited access to financial analysis, risk hedging, human resource development, subsidy application assistance for Monozukuri and business restructuring programs, ISO and PrivacyMark certification support, social insurance labor services, lecturer dispatch training and compliance tools; markets Office Station cloud software suite for HR and labor management encompassing paperless year-end adjustments, attendance tracking, paid leave compliance, payslip distribution and talent management features; provides support services for accounting firms through TaxHouse and Management Innovation Support Institutions, social insurance offices via SR Station, PC classrooms for seniors and real estate leasing; founded in 1990 and headquartered in Suita-shi, Osaka, with subsidiary F&M Net Co., Ltd. and approximately 982 employees as of September 2025. Recent developments include steady membership growth across segments driving 16.1% year-on-year sales increase to ¥4.22 billion in Q1 FY2026 ending June 2025, launch of "Office Station Stress Check" for mental health support and "Office Station Talent Management" on April 25, 2025 integrating employee surveys and performance evaluations, expanded partnerships with 223 financial institutions including Shinkin Central Bank for nationwide credit union collaboration, AI enhancements boosting efficiency in bookkeeping and Office Station user base surpassing 48,000 companies with No. 1 market share in labor management cloud for five years.