PAL GROUP Holdings CO.,LTD, formerly PAL CO.,LTD is a Japan-based holding company mainly engaged in the management business of its subsidiaries and related business. The Company is involved in the sale of apparels in stores targeted at general consumers. The Company operates its business through two business segments. The Apparels segment is involved in the retail, manufacture and sale of apparels. The Miscellaneous Goods segment is engaged in the retail of miscellaneous goods through 300-yen stores and 1,000-yen stores under the name 3COiNS and Salut. Through its subsidiary K.K. Mug Style, the Company is also involved in the wholesale and retail of miscellaneous goods related to daily living.