UTEP, the owner of more than 800 yellow buses, provided daily transportation to employees and students in private schools in Mexico City and Guadalajara. It also offered its fleet to tourists and special events on the weekends or during school holiday periods.

ZIMMA was initially retained to conduct a valuation of the company and restructure the shareholders’ stock. At a later date, ZIMMA was placed in charge of negotiating the company’s sale to the second largest national player, LIPU S.A de C.V, which required no special permits to buy the company since it was the provider of a service, rather than a product.