Unimat Retirement Community Co., Ltd. (JASDAQ:9707) entered into an agreement to acquire Avril de Bergue Co., Ltd. from Unimat Precious Co.,Ltd. for ¥2.7 billion on August 10, 2017. Unimat Retirement Community Co., Ltd. agreed to acquire Avril de Bergue Co., Ltd. from Unimat Precious Co.,Ltd. for ¥2.4 billion on September 20, 2017. Under the terms of the transaction, restaurant business, and the coffee bean production/sale and coffee shop management business of Unimat Precious Co.,Ltd. will be split off and will be succeeded by Avril de Bergue Co., Ltd. to be ultimately transferred to Unimat Retirement Community Co., Ltd. For the period ended July 2017, Avril de Bergue reported net assets of ¥87 million, total assets of ¥176 million, sales of ¥219 million, operating income of ¥9 million, and net income of ¥8 million. The transaction is expected to be closed on October 1, 2017. Yamada Business Consulting Co., Ltd. provided financial due diligence for Unimat Retirement Community Co., Ltd. The advisory expenses are ¥64 million. Unimat Retirement Community Co., Ltd. (JASDAQ:9707) cancelled the acquisition of Avril de Bergue Co., Ltd. from Unimat Precious Co.,Ltd. on August 10, 2018.