Finisher's is a Japan company which manufacture colors and material for scale model. It started out as a colors manufacturer for model car and bike. Now it have wide range of materials which include putty, compound cream, compound cloth, photo etch parts etc.
Even Gunpla builder use their colors, they have colors which specially designed for Gundam, e.g. Super Fine Cobalt, Super Shell White, Blue Purple etc.
All their colors are lacquer base.