PUMA SE, branded as PUMA, is a German multinational company that designs and manufactures athletic and casual footwear, apparel and accessories, headquartered in Herzogenaurach, Bavaria.PUMA is the third largest sportswear manufacturer in the world. The company was founded in 1948 by Rudolf Dassler. In 1924, Rudolf and his brother Adolf Dassler had jointly formed the company Gebrüder Dassler Schuhfabrik (Dassler Brothers Shoe Factory). The relationship between the two brothers deteriorated until the two agreed to split in 1948, forming two separate entities, Adidas and PUMA. Both companies are currently based in Herzogenaurach, Germany.