Complex sentence: Carborundum Universal Ltd (CUMI) was established in 1954 as a tripartite collaboration between the Murugappa Group, India, the Carborundum Inc, USA and the Universal Grinding Wheel Co. Ltd., UK.
Split into simpler sentences: Carborundum Universal Ltd (CUMI) was established in 1954. The founding companies that were brought together to form CUMI were Murugappa Group, India, the Carborundum Inc, USA and the Universal Grinding Wheel Co. Ltd., UK.