I think they were different companies. Kyoei Optical Co. wasn't SANKYO KOHKI JAPAN, which brand name was Komura. Somehow Kyoei get lost, like many small Japanese optical companies of the 1950's.
The 135 is probably as good as most good 135 of its time, say Leica, Canon, Nikon, Asahi Optical (maybe Zeiss was first by a shorthead). The 105 is quite uncommon. If it's a triplet, it is beyond the means - but workmanship looks first-rate.
SHERFY wrote about Pentax history:
It is interesting to note that in 1959, Sears dropped the AOC and Steinheil models in favor of lenses made by Kyoei Optical Company. Sears only offered the 135mm and 250mm Kyoei lenses, and not the 80mm f/3.5 or 105mm f3.5 models also reportedly available in the Asahiflex mount.