1931 mergers and acquisitions

Bentley Motors Limited is a British designer, manufacturer and marketer of luxury cars and SUVs. Headquartered in Crewe, England, the company was founded by W. O. Bentley (1888–1971) in 1919 in Cricklewood, North London, and became widely known for winning the 24 Hours of Le Mans in 1924, 1927, 1928, 1929, 1930 and 2003. Bentley has been a subsidiary of the Volkswagen Group since 1998 and has been consolidated under VW's premium brand arm, Audi, since 2022.

The Advance-Rumely Company of La Porte, Indiana was an American pioneering producer of many types of agricultural machinery, most notably threshing machines and large tractors. Started in 1853 manufacturing threshers and later moved on to steam engines. Allis-Chalmers Manufacturing Co. purchased Advance-Rumley in 1931. The company's main works would become what was later known as the "La Porte plant".