A company headed up by Masahiro Sakurai and his wife Michiko after they left HAL Laboratory, for the purposes of helping Sakurai work as a freelancer. Besides other projects, Sora has assisted in making every Super Smash Bros. game since Brawl.
Not to be confused with the main protagonist of the Kingdom Hearts series (who would, ironically, later become a playable fighter in Super Smash Bros. Ultimate).