EAT&Co., Ltd is a Japan-based company engaged in the operation of restaurant chains, as well as the production and sale of frozen food. The Company operates in two business segments. The Eating-out segment is involved in the operation of restaurant OSAKA OHSHO, which offer Chinese food; Yottekoya and Taiyo no Tomatomen restaurants, which offer ramen; cafes and bakery under the name R Baker Inspired by court rosarian. This segment is also engaged in the operation of franchise chains. The Food Stuff Sale division sells frozen food, mainly frozen dumplings, under the brand name OSAKA OHSHO to consumer cooperatives and general mass retailers through wholesalers, and to general consumers through mail orders, such as Internet sales.