Apartment-style, non-adult men's esthetic salon. Premises: apartment type (A 3LDK unit renovated into a maisonette-style interior at a fit-out cost of about ¥10 million.) Therapists: 6 on staff (under business contract). Average spend per customer: about ¥26,000 Revenue: ¥1.5 to ¥2.5 million/month, annual sales of about ¥20 million to ¥25 million Labor cost: contractor fees (revenue × about 60%) Other expenses: rent, utilities, consumables, advertising, communications, etc., about ¥300,000 Members: over 2,000

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