A&A Material Corp. engages in the manufacture and sale of non-combustible building and industrial materials. It operates through the following business segments: Construction and Building Materials Business, Industrial Products and Engineering Business, and Others. The Construction and Building Materials Business segment deals with the manufacture and sale of non-combustible building materials and flame-resistant double layer pipes. It also designs and implements steel fireproof coating work. The Industrial Products and Engineering Business segment handles the manufacture and sale of non-combustible textiles, friction materials, sealing materials, heat and cold insulation materials, and sound insulation materials. The Others segment provides real estate property services. The company was founded on March 4, 1924 and is headquartered in Yokohama, Japan.