The name of one of the anime production companies associated with Gainax. They appear to be (part of ?) the anime branch of King Records (I've only had two quarters of Japanese so I can't tell what the relationship is). Their animated company logo can be seen preceding series such as Di Gi Charat, Shin Seiki Evangelion and FLCL. Parodied by the fansubbers Dry Creek Propulsion Systems as "Scar Child."

If you are fluent in Japanese you can check their website and scope some cute pics:

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