L&F Co., Ltd. manufactures and sells cathode active materials for lithium-ion secondary batteries and other electronic materials. The company produces high-nickel cathode materials including NCMA (nickel-cobalt-manganese-aluminum), LiNiMnCoO2 (NCM), LiCoO2, and LiMn2O4 for applications in electric vehicles, energy storage systems, IT devices, household appliances, and power tools; it also offers optical materials such as wireless TFT LCD and PMMA plates and sheets. Founded in July 2000 and headquartered in Daegu, South Korea, L&F operates production facilities in South Korea including plants in Waegwan and Guji, with global sales reaching customers including Tesla, LG Energy Solution, SK On, and Samsung SDI. In recent developments, L&F established a wholly-owned subsidiary L&F Plus in 2025 to produce and sell LFP (lithium iron phosphate) cathode materials, investing KRW 338.2 billion in a new plant in Daegu; formed LS-L&F Battery Solution (LLBS), a joint venture with LS Group launched in 2023, to manufacture precursors with production starting in Saemangeum by late 2025; began mass production and supply of ultra-high-nickel (95% Ni) cathodes to Korean battery makers and U.S. EV manufacturers from December 2024; announced plans in March 2025 to acquire 1.29 million shares of Mitra Future Technologies for KRW 14.5 billion; and advanced LFP commercialization through partnerships with SK On and others while piloting mass production in 2023 for budget EVs and ESS applications.