The Rowe Companies, Inc., a holding entity, specialized in manufacturing and marketing home furnishings throughout the United States through its various subsidiaries. The company operated primarily through two divisions: Wholesale Home Furnishings and Retail Home Furnishings. The Wholesale segment was responsible for designing and producing a wide array of upholstered items, such as sofas, loveseats, benches, ottomans, and chairs, including occasional and sleep sofas, all covered in fabric.