While their motives are still rather vague, what is known about them is that the Kougami Foundation develops technology that incorporates the use of O-Medals, specifically Cell Medals, for what seems to be the purpose of collecting Cell Medals for some as-of-yet unknown reason, their two biggest sources of "income" being the RideVendors, which require one Cell Medal for either a Candroid or a transformation to Bike Mode, and the Birth System, which combats Yummy and uses its magnetized weapons to collect Cell Medals in mass amounts. Kosei Kougami is a patissier as more of a habit than a business.
That's basically what is known about them so far. They're not exactly a business, which is why you don't really see Kougami talking to any businessmen. How they got the money to develop all this technology is unknown, but a government grant is one possibility