Dayou AP Co.,Ltd is a company mainly engaged in the production and sale of steering wheels. The major products include leather and polyurethane (PU) steering handles, among others. In addition, the Company manufactures and sells steering wheel related accessories including horn caps and swithes. The Company distributes its products within the domestic market and to overseas markets. Major clients include HYUNDAI MOTOR COMPANY, KIA MOTORS CORPORATION, HYUNDAI MOBIS CO.,LTD and daewoo motor co., ltd., among others.