I don't know who made this boat. There is no maker's name on the box or the item itself. In both cases it just says "MF 418 Made in China".
It is a fairly typical pop-pop boat with a diaphragm type boiler/engine. The candle holder is unusual in that it is designed to hold a 40mm long candle in a horizontal position. The rudder is plastic instead of the more usual bent tin.