The market situation is that the battery manufacturer is increasingly concentrating on the development of expensive battery due to low profitability of lead acid battery as the market and technological competition of lead acid battery is very intensive. However, the demand for lead acid battery is expected to be increasing for the next one or two decades in the developing countries. The customer is very much interested in the low priced battery which is safe to use and easy to do maintenance job. The business is to recycle the used lead-acid batteries by using the patented Magic Solution uniquely developed for 10 years. It is an eco-friendly business to realize high-value added through battery recycling. The regenerative equipments (factory) makes you good profit because there is no competitors in markets and you can easily manage the business