RACCOON CO., LTD. is primarily engaged in providing services facilitating business transactions between small-medium enterprises. The EC segment is engaged in Super Delivery business, which operates wholesale site connecting retailers and manufacturers engaged in apparel and other goods business. It collects exhibition fees from sellers and membership fees from retailers, and Paid business, which provides settlement service over the Internet from billing to collection of receivables between members on a fee basis. The Receivables Guarantee segment is engaged in providing receivables guarantee service through its subsidiary, which collects guarantee fees and pays the guaranteed amount when it becomes insolvent. In March 2014, the Company started a new business, provision of cloud order receiving tool called COREC.