It was a production company of talkie movies in early times established by Masahiro MAKINO, who was then 27-year-old film director in order to produce talkie films with a recorder developed by himself.
当時27歳の映画監督マキノ雅弘が、自ら開発した録音機材を投入して設立した初期のトーキー映画のプロダクションである。