Orlando is difficult to pin down. I know there are some "internet experts" that say they were made by Matsumoku but there is no concrete evidence either way. If these experts are correct Matsumoku also made toasters and hockey sticks.
We do our best to be certain before we say.
Most of what I've found indicates early to mid 70s and at that time guitar components were outsourced and the final product assembled afterward. Most Orlandos were copies of American brands as well as acoustic guitars and ukuleles distributed in the 70s.
You don't see many Orlandos around any more and probably a distributor (re-seller) label. About the same as you would Lyle, Bruno or Pan which were also distributor labels.
I did find one expert opinion that Orlando was made by Hondo (problem is Hondo is Korean).