Flexsteel Industries Inc. is engaged in the design, manufacture and sale of a broad line of quality upholstered furniture for residential, commercial, and recreational vehicle seating use. Flexsteel primarily distributes its products throughout most of the United States through their sales force to furniture dealers, department stores, recreational vehicle manufacturers and van converters, and hospitality and healthcare facilities. The products are also sold to several national chains, some of which sell on a private label basis.