Nex Entertainment, formally known as GAU Entertainment and NexTech, has been developing games since 1993. Originally an independent third party as GAU Entertainment, the company eventually changed its name to NexTech, whereby it was acquired by Sega in 1997 to become a second party developer. In 2003, the company again became independent and renamed themselves, "Nex Entertainment".
As the company typically works on a per-contract basis, they do not get to market or publish the games that they develop. They've developed games for Sega, Namco, Taito, Capcom and Square Enix. Notably, they're responsible for the development of Resident Evil: Code Veronica (and its various ports), Time Crisis 3, Time Crisis 4, and Children of Mana.