From Sega Retro

Kyugo logo.png
Founded: 1967
T-series code: T-29
2-6-14 Higashiyama, Meguro-Ku, Tokyo, Japan[1]

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Kyugo Trading (九娯貿易)

Sega made three games — Repulse, Flashgal, and Legend — on their mid-80s arcade hardware (all on the same hardware); the first one was distributed under a different name by Kyugo themselves. It's possible that they did not actually make the hardware (was it Crux?) since only one game (Airwolf) is wholly credited to them; investigation is needed.