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The company was founded by the activities of two German entrepreneurs, ''Kohler'' and ''Schaefer'' <ref>in the patent {{Cite patent|GB|302015}}  registration (identical to  {{Cite patent|CH|130454}}) by ''Kohler & Schaefer'', there are the names of ''Paul Kohler'' and ''Christian Schaefer'' which we assume to be the company founders. </ref> and the first letters of their names were used for the company name. Without a known foundation date the production style give a rough indication of the mid-20s. It's known instead the company's headquarters, Via Conservatorio 6 in Milan (from [[:File:1929-09-Kosca-Invoice.jpg|this]]  1929 invoice), and the first trademark registration on their behalf in 1929 ({{Marchio|40298}}), with a logo of their initials; no trace instead of the number cited on the invoice (C.C.I. Milano 937773). In the same time they registered also [[Spezial]] ({{Marchio|40301}}) and [[Spezial Super]] ({{Marchio|40299}}) trademarks. Much later, requested in 1938, is the  [[Record]] ({{Marchio|59025}}) trademark, that was also renewed after the war.

The company was created from the activities of two German entrepreneurs, ''Paul Kohler'' and ''Christian Schaefer'' in Pforzheim in Germany around 1910,<ref>the majority of the data relating to this company comes from direct correspondence with the great-grandson of ''Christian Schaefer'', which allowed us to correct the errors and inaccuracies previously present on the page, some dates, such as that of the foundation, the closure of the original German company are still indicative, the names of the two founders are also in the patent {{Cite patent|GB|302015}}  (identical to  {{Cite patent|CH|130454}}) registered in the name of ''Kohler & Schaefer''.</ref> and from the initial letters of their names was born that of the company. This was initially dedicated to the production of multi-mini mechanical pencils, in gold and silver, capable of changing four colours.