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主要经营生产抛光研磨材料为专业制造砂布、砂纸及止滑胶带者, 本公司以「创新研发、稳定品质, 高度客制化」做为品牌长期经营法则, 为台湾少数拥有自制厂区之企业, 能针对客户需求进行客制化生产加工, 在国内业界乃至国际皆占有绝对领先的研发地位, 主要产品: 专业砂布、砂纸及止滑胶带。
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