Tenryu Saw Mfg. Co., Ltd. is a Japan-based company principally engaged in the manufacture, processing and sale of saws and edge tools. The Company conducts its business through its subsidiaries. The Company's products include cutting tools including carbide tools, diamond tools, high-speed steel (HSS) tools, band saw blades, circular knives, circular saw blades and miter saw blades, as well as related equipment such as processing machines for chip saws and processing machines for band saws, among others. The Company distributes its products in Japan, China, the United States, Thailand, Europe and India, among others. As of March 31, 2014, the Company had three consolidated subsidiaries and four nonconsolidated subsidiaries.