Twenty-five years after Éclair and Lumière, (from the flagship Kiddy Grade series), rescued the galaxy from destruction's doorstep, the GTO (Galactic Trade Organization), created after the defeat of the GOTT (Galactic Organization of Trade and Tariffs), act on behalf of universal peace by combating criminal activity. Their special ES division mirrored after the GOTT's ES (Encounter of Shadow-work) force, now includes publicly acknowledged ES member candidates. The series follows two such trainees, Ascoeur and Q-feuille, as they work their way to ES membership. (Source: Wikipedia)

In the distant future, humanity has taken to the skies and colonized many planets throughout the universe. An agency known as the Galactic Organization of Trade and Tariffs (GOTT) has been formed to maintain order. Within GOTT, a secret squad of enhanced human beings—known as the ES Unit—carry out secret missions to put a stop to major galactic crimes. Two such operatives are the lowly C-ranked Éclair and Lumière. Despite being on the bottom of the totem pole, the pair wield formidable powers: Éclair's superhuman strength and lipstick whip and Lumière's ability to take control of any computer. Together, they can take on any mission that GOTT throws at them. But as they complete more and more missions, the duo begin to uncover a major conspiracy that leaves them questioning everything they know about themselves and the entire galaxy.

A is the retelling of the original anime's finale.

It's now winter in Kamakura. When Satsuki tells her friends that she'd seen Manatsu, Ichika at first doesn't believe it. But on the day before her 15th birthday, Manatsu's mirror fragment inside Ichika's desk drawer mysteriously disappears. That evening, a young girl calling herself "Mafuyu, Manatsu's identical twin" appears before Ichika with a mischievous smirk on her face. (Source: AniDB)