Henri Kratz-Boussac ( K.B) created the company “Les inventions nouvelles” in 1883. In his catalogue in 1900 are many optical toys (sciopticons, kaleidoscopes etc).
He build a factory for toys in Douville-sur-Andelle in Normandy in 1905. He was also famous for his gun-toys and children cars. As you can see, except for a very few specialised makers, the whistles in France were mostly produced by toys makers or music instruments makers.
The text says only that the cyclists needs a way of communication. The Velo-signal is based on the principle of the steem whistles. The maker presents the various signals that he use (Hello, Stop, come in, where are you, we are here, turn right, turn left, be careful and Help)
Thanks to Mr. Pierre Catanes