Nakayama Steel Works, Ltd. engages in the manufacture and sale of steel products. It operates through the following segments: Iron and Steel, Engineering, Real Estate, and Chemicals. The Iron and Steel segment involves sales and production of Iron, steel and processed products. The Engineering segment offers general construction works, steel reefs, reef propagation, rolls, and valves. The Real Estate segment deals with the sale and lease of real estate. The company was founded by Etsuji Nakayama in September 1919 and is headquartered in Osaka, Japan.