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 Aerospace and Equipment segments. The Aerospace segment provides an end-to-end manufacturing solutions on engine parts and other related equipment parts. The Equipment segment offers 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.