>>90883Gift, the company that makes fumos, has several lines of iM@S plushes too. もちWhat! is made by FuRyu and so far they've only done one run of them as part of the Shiny Colors 5th anniversary celebration. They're crazy expensive now (55000円+) due to scarcity. I don't know if it's meant to be a properly supported product line that's just being neglected for some reason, or if it really was a one-off.