From the Good Smile Company website:
A new series of figures that aim to create palm-sized figures that are both ‘SMALL & STYLISH’ – S-style! The second to join the series is Megurine Luka wearing a sexy swimsuit with her long hair elegantly flowing around her.
While the figure is quite small, the sculpting of her hair and even the coloring of her eyes have been given the utmost attention to bring a high quality figure for a reasonable price. You can also display her together with the first in the series, Hatsune Miku, to start your S-style collection!