YA-MAN LTD. is a Japan-based company mainly engaged in the beauty and health related business. It is engaged in the research, development, manufacture, purchase and sale of household beauty and health equipment and cosmetics, as well as the purchase and sale of variety sundries. The Company mainly has four business divisions. The Mail Order division sells products to consumers through mail order houses, as well as to catalog retailers and Internet retailers. The Store Sales division is engaged in the sale to electronics retail stores, large department stores and variety shops. The Direct Sales division sells products to consumers through infomercials, magazines, newspapers and Websites. Overseas division sells its products to overseas mail dealers, wholesalers and, individual consumers.