Tivoly SA, also known as Tivoly, is a France-based company that specializes in the design, manufacture and distribution of cutting tools and accessories. The Company's brand names include Tivoly, Triplex, Tivoly Industrie, Perfor and Ardatz. Tivoly and Triplex tools are for the do-it-yourself market, Tivoly Industries tools are designed for the general public and professional market, and Perfor and Ardatz tools are aimed at the industrial market. Tivoly SA operates through its subsidiaries: Neco, a Spanish manufacturer of cutting tools; Tivoly Inc., a United States-based producer of high speed steel taps; and Tivoly Tools, a Chinese company that designs cutting tools and supplies products to Chinese market, among others. The Company operates in France, The United Kingdom, Spain, Poland, Italy, Scandinavian countries, the United States and China.