UNIVERSAL ENGEISHA Co., Ltd. (TSE:6061) agreed to acquire Herb Garden Inc from Intrance Co.,Ltd. (TSE:3237) for ¥1600 on August 29, 2023. Herb Garden Inc reported total assets of ¥110.597 million, net assets of ¥-1,867.07 million , operating income of ¥-337.75 million, net income of ¥-330.44 million on Fiscal year ending February 2023. Execution date of share transfer August 31, 2023.