Amatuhi Holdings is a Yokohama-based company that designs, builds, and operates government-funded residential care facilities for people with disabilities in Japan under the AMANEKU brand. Amatuhi operates two types of group homes: the Daytime Service Support Type, for individuals with severe disabilities requiring around-the-clock care, and the Comprehensive Nursing Care Service Type, for individuals with moderate disabilities who are active outside the home during the day. As of late 2025, Amatuhi operated 42 group homes with 22 more under construction, all in the greater Tokyo metropolitan area. Amatuhi generates revenue through two activities: constructing group homes for third-party landowners (~74% of revenue), and operating group homes under Japan's national disability welfare system (~25% of revenue). In the construction business, Amatuhi manages the full build process through subcontractors, with customers paying in advance. In the welfare services business, Amatuhi receives monthly government reimbursements per resident set by national policy, making this revenue stream highly predictable. Amatuhi leases all properties from landowners under long-term non-cancellable agreements rather than owning land, resulting in significant finance lease liabilities on its balance sheet. The two business lines are self-reinforcing: construction revenue funds near-term growth, while welfare services revenue builds a recurring base as facilities mature and fill up. Amatuhi also holds a small elderly care subsidiary, Life Shine, though this is not material to current results.