Wah Lee Industrial Corp. engages in the business of manufacturing and selling materials and equipment for semiconductor processing and communication. It operates through the following segments: Wah Lee Industrial Corporation (Wah Lee); Raycong H.K. and Dongguan Hua Gang (Raycong); Shanghai Yikang; and Others. The Wah Lee segment provides composite materials, engineering plastic, printed circuit board, semiconductor, and computer related manufacturing materials and equipment. The Raycong segment includes trading of engineering plastic, composite materials, and equipment. The Shanghai Yikang segment focuses on manufacturing materials and importing and exporting business. The company was founded on October 1, 1968 and is headquartered in Kaohsiung, Taiwan.