Rugged Liner, through its wholly owned subsidiaries, manufacturers and markets high-quality drop-in bed liners and other truck accessories for the original equipment manufacturers and automotive aftermarket business. The company owns and operates a motor-sports facility located near Brainerd, Minn. Sports Resorts International is a publicly traded company on the NASDAQ under the symbol SPRI. It serves as a holding company for Rugged Liner, Brainerd International Raceway & Resort (BIR) and Raceway 66. The company has no independent operations of its own; however, it provides various administrative functions for its operating subsidiaries. Rugged Liner maintains corporate headquarters in Owosso, Mich.