Wah Lee Industrial Corp. engages in the manufacture and sale of materials and equipment for semiconductor processing and communication. It operates through the following business segments: Main, Huagang Company, Shanghai Yikang Company, and Other. The Main segment offers composite materials, engineering and functional plastics, semiconductor process materials, printed circuit board process equipment, optoelectronic materials, and industrial materials. The Huagang Company segment engages in the sale of engineering plastic raw materials, high-performance composite materials, and industrial materials and equipment. The Shanghai Yikang Company segment includes the trade of industrial materials. The company was founded on October 1, 1968 and is headquartered in Kaohsiung, Taiwan.