Dayou A-Tech Co., Ltd. manufactures and sells automobile seats and related parts in South Korea. The company produces seats for specific vehicle models including Sportage, Soul Booster, Seltos, and Bongo III; provides lease and toll processing services; supplies aluminum ingots through its alloy division; and offers photovoltaic modules via its solar power division. Through subsidiaries, Dayou A-Tech develops and operates golf courses and leisure facilities. Dayou A-Tech operates primarily in the auto parts industry within the consumer discretionary sector, targeting automotive manufacturers and leasing customers in South Korea. The company was founded in 1960 and is headquartered in Gwangju-si, South Korea. In recent developments, Smart Investment Partners Co., Ltd. cancelled the acquisition of an 82.57% stake in Smarty Savings Bank from Dayou A-Tech and Dayou Plus Co., Ltd.; the company completed the acquisition of a 16.16% stake in DH Autolead Co., Ltd. from Dayou Plus for KRW 8.7 billion in September 2023; and Dayou A-Tech reported earnings results for the second quarter and six months ended June 30, 2025.