SAM Engineering & Equipment (M) Bhd. is an investment holding company, which engages in the provision of corporate management services. It also provides precision machining, equipment integration and automation solutions. The firm operates through the following segments: Aerospace and Equipment Manufacturing. The Aerospace segment provides a dedicated end-to-end manufacturing solutions on critical engine parts and other related equipment parts. The Equipment Manufacturing segment includes the equipment engineering and solutions for commercial, semiconductor and other industries. The company was founded by Loh Kim Teow in 1948 and is headquartered in Penang, Malaysia.