Until a few years ago (5-6?) they were made by a company named British Fly Reel (BFR). At one pint they were independent but later owned by Orvis if I recall correctly. I think Orvis sold them again a few years ago.
BFR made those budget reels (like the Dragonfly) for many other companies (Cortland, Cabela, etc.).
I’m new to this board but saw your question and thought I’d pass along what I know of the older Orvis Battenkill reels. Jay is correct; BFR made the Battenkill. I think Hardy also manufactured the Battenkill for a time. Also, I’ve seen some Battenkill’s (older) that look suspiciously like a Pflueger design…