Victoria PLC (Victoria) a United Kingdom-based company is engaged in the manufacture, distribution and sale of floorcoverings and carpet yarns. Victoria operates in two divisions, the United Kingdom and Ireland, and Australia. Victoria�s brands include Victoria Carpets, Victoria Luxury Flooring, Munster Carpets, Navan Carpets, Victoria Carpets, Colin Campbell and Nature�s Carpet. Victoria manufactures and distributes Tufted carpets for the mid to high-end residential and contract markets. The Company�s subsidiaries include Victoria Carpets Limited, which is engaged in the carpet manufacture; Westwood Yarns Limited, which is engaged in the yarn manufacture and The Victoria Carpet Company Pty Limited, which is also engaged in carpet manufacture.