P & F Industries, Inc. operates in the Power-driven handtools sector. P&F Industries, Inc. (P&F) operates in two primary lines of business or segments: tools and other products (Tools), and hardware and accessories (Hardware). The Company conducts its Tools business through a wholly owned subsidiary, Continental Tool Group, Inc. (Continental), which in turn operates through its wholly owned subsidiaries, Florida Pneumatic Manufacturing Corporation (Florida Pneumatic) and Hy-Tech Machine, Inc. (Hy-Tech). P&F conducts its Hardware business through a wholly owned subsidiary, Countrywide Hardware, Inc. (Countrywide). On January 1, 2010, the Company discountinued its stair parts business, which was conducted by Countrywide's subsidiary, WM Coffman, LLC (WMC). In
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