GP Manufacture is a high-end movement and component maker owned by Sowind Group under Kering and related to Girard-Perregaux and (formerly) Bulgari.
When Francis Besson took over Girard-Perregaux in 1989, he established GP Manufacture to produce high-end movements. The company was created as a joint venture, with Girard-Perregaux controlling 55% and Bulgari 45%.
GP Manufacture became more important to Girard-Perregaux after the takeover of that brand by Sowind Group in 1992 and Bulgari turned to other suppliers. Sowind's Lorane Holding purchased Bulgari's stake in the company in 1998, ending cooperation between the firms.