Showa Manufacturing Co., Ltd. is mainly engaged in the manufacture, distribution and contracting of air conditioning equipment, heat source equipment, environmental equipment and others. The Company operates in three business segments. The Equipment segment is engaged in the manufacture and sale of air conditioning equipment, including fan coil units and air handling units, among others; heat source equipment, including boilers, heaters and burners, among others; environmental equipment, including circular hot bath equipment, air purifiers and others, as well as heat treat furnace for liquid crystal panel manufacturing use. The Material Processing segment is engaged in the manufacture and sale of landscaping products including bridge rails and safety barriers, as well as ductile cast iron and special alloy cast products. The Service Engineering segment engages in contract construction work for air conditioning and plumbing sanitary.