Create Corporation, together with its subsidiaries, wholesales plumbing materials under the TORO brand in Japan. It operates through the Plumbing Equipment and Construction Related segments, offering plumbing fittings, water taps, water supply and drainage pipe equipment, and housing equipment such as air-conditioners. The company is also involved in importing iron castings, selling drainage pipe fittings and implements, processing and producing resinous plumbing systems, construction, and interior finishing works. Formerly known as Fukui Kazuo Shoten Co., Ltd., it changed its name to Create Corporation in April 1993; it was founded in 1916 and is headquartered in Osaka, Japan.