The publisher of this release is not entirely unclear. There's nothing printed and most retailers say the publisher is Saihate Records which is almost definitely wrong.
Oricon lists the publisher as GOOD SMILE FILM, which is more likely to be correct:
https://www.oricon.co.jp/prof/720246...cts/1276027/1/
Oricon also got the publisher of SNCL-00027 correct as yunion.wave, while basically every retailer is listing it incorrectly as Saihate Records.
https://www.oricon.co.jp/prof/742637...cts/1316147/1/
back of release:
https://static.mercdn.net/item/detai...jpg?1573189332
The actual "owner" of the SNCL stem could Simple Notes (株式会社シンプルノーツ). This company seems to have some relation to INCS toenter. Simple Notes and INCS toenter currently have the same corporate address listed, plus all SNCL releases use INCS toenter JANs.