Cross Plus, Inc. engages in the planning, production and sale of ladies and children clothing to mass-retailers, specialty shops and department stores nationwide. It operates through the following divisions: Wholesale Manufacturing Group and Specialty Store Retailer of Private Label Apparel (SPA) Group. The Wholesale Manufacturing Group division includes the planning and sale of clothing to various channels such as general merchandise stores, specialty stores, department stores, and non-store retailers. The SPA Group division includes Young SPA business that carries Liz Lisa brands and Mrs. SPA business that carries 49AV Junko Shimada and Atsuro Tayama brands. The company was founded by Shigeharu Tsujimura in August 1951 and is headquartered in Nagoya, Japan.