The FR-S is a Toyota. The FR-S is based on the Subaru BRZ, which is a joint venture between Subaru and Toyota. Both cars are built on the same platform and share many of the same parts. However, the FR-S has a different engine than the BRZ, and it is tuned differently to provide more power. The FR-S also has different suspension tuning and styling that sets it apart from the BRZ.