When Katsumi Iizuka personally assumed in 2001 the 2.4 billion yen debt that his failed personal computer firm had accumulated, few would have expected him to make a comeback.

In 2003, Iizuka created byd:sign Corp., a venture to assemble and sell low-price flat-panel TVs for the domestic and overseas markets.

"I couldn't get a feeling of satisfaction with Akia," Iizuka said, referring to his failed PC venture. "I wanted to a second chance at creating a business with huge potential."