HARD OFF CORPORATION Co., Ltd. is a Japan-based company mainly engaged in the reuse business. The Company operates in two business segments. The Reuse segment purchases and sells various secondhand goods, including personal computers, audios, visuals, musical instruments, watches, cameras, various software, furniture, interior products, gifts, household goods, garments, sports products, white goods, outdoor products, automobile supplies, toys and others, through the operation of stores under the names HARD OFF, OFF HOUSE, MODE OFF, Garage Off, Hobby Off, Liquor Off, BOX SHOP and BOOK OFF. The Franchise Chain (FC) segment is engaged in the supply of commodities, and other businesses. The Company is also involved the provision of management guidance services to franchise stores for merchant fee and royalty fee.