This is a 1996 theatre OVA that treats the Ultraman franchise like it's already a joke and you're in on it. The comedy lands because it's not punching down at the source material, it's punching sideways at how seriously everyone else takes it. If you've ever loved something ridiculous and just needed permission to laugh at it without guilt, this is that permission slip delivered in 22 minutes.
Ultraman Company is a 1996 comedy and science fiction release in the Ultraman franchise. It was shown in cinemas as one of three films in the Ultraman Wonderful World program, sharing the bill with Ultraman Zearth and Revive! Ultraman. Its genre labels point to a lighthearted, humorous take on the Ultraman name.