Yumekobo
Yumekobo (夢工房) was established on August 2, 1996, as a result of investment from SNK and Takara (and others?) in "the new Aicom." At least parts of Electronics Application (Eleca) and "the new Santos" were apparently absorbed as well.
The origins of Yumekobo are said to be rooted in SNK's financial problems. The arcade veteran was porting its Neo Geo games to the PlayStation and Saturn but did not have enough staff to do so. It may have been decided that having staff all in one building would simplify matters. Before the takeover, a floor of the SNK building was already reserved for Aicom (Some Santos employees may have already been there also.).
Yumekobo started out with 80 employees. Takara's Nobuyuki Okude (奥出修之) was originally the head of the company. After about a year, he was replaced with someone from SNK.
Yumekobo was dissolved in 2000.
