The Procter & Gamble Company engages in the manufacture and sale of consumer goods worldwide. The company operates in three global business units (GBUs): Beauty, Health and Well-Being, and Household Care. The Beauty GBU offers cosmetics, deodorants, fragrances, hair care products, and personal cleansing and skin care products under the Head & Shoulders, Olay, Pantene, and Wella brands; and blades and razors, electric hair removal devices, face and shave products, and home appliances under the Braun, Fusion, Gillette, and Mach3 brands. The Health and Well-Being GBU provides feminine care, oral care, and personal health care products under Always, Crest, and Oral-B brands; and pet food and snacks under the Iams and Pringles brands. The Household Care GBU offers air care products, batteries, dish care products, and fabric care and surface care products under the Ariel, Dawn, Downy, Duracell, Gain, and Tide brands; and baby wipes, bath tissues, diapers, facial tissues, and paper towels under the Bounty, Charmin, and Pampers brands. The company offers its products to mass merchandisers, grocery stores, membership club stores, and drug stores. The Procter & Gamble Company was founded in 1837 and is headquartered in Cincinnati, Ohio.

CCA Industries, Inc. engages in manufacturing and selling health and beauty aid products primarily in the United States and Canada. The company offers oral health care products under the Plus+White brand; skin care products under the Sudden Change brand; nail treatments under the Nutra Nail and Power Gel brands; pre and after-shave products under the Bikini Zone brand; dietary products that primarily include green tea under the Mega-T brand; and anti-oxidant dietary products, including chewing gums under the Mega–T brand. It also provides depilatories under the Hair Off brand; foot-care products under the IPR brand; sun-care products under the Solar Sense brand; shampoos under the Wash ‘N Curl brand; vanilla fragrances, including perfumes under the Cherry Vanilla brand; topical analgesic products under the Pain Bust*R II brand; and scar diminishing creams under the Scar Zone brand. CCA Industries, Inc. sells and markets its products through its sales force, independent sales representatives, and distributors to warehouse clubs and wholesalers, as well as to drug, food, and mass-merchandise retail chains. The company was founded in 1983 and is based in East Rutherford, New Jersey.