Garment Co was formed in June 2021 as a limited liability company specialising in selling fashionable clothes. The founders were Ba, Cam and Linh. The preparations for forming the company were difficult, as the founders had to negotiate deals to purchase two shops in desirable commercial locations. Having found suitable premises, Ba and Cam agreed that they would each purchase one shop as part of their contributions to the share capital of the company, completing the purchases in May 2016. Linh did not make such a contribution, but negotiated on behalf of the founders, securing very good prices for the shops and facilitating the arrangement by paying a fee to a local public official. Also in May 2021, Linh signed a contract for a large order of clothes so that the shops could be fully stocked in time for opening. Only weeks after the company's launch, all three founders, now directors of the company, were disappointed with the company's performance.