BenQ Materials Corp. engages in the manufacture and sale of film sheet products and medical equipment. Its products include polarizers and optical films, touch panel material, PDLC smart film, industrial tape, separator, vision care, skincare series, wound management, medical sterilization packaging, and textiles. It operates through the Film Sheet and Other Sectors segments. The company was founded on July 16, 1998 and is headquartered in Taoyuan, Taiwan.