Tsang Yow Industrial Co., Ltd. manufactures and supplies transmission system components and assemblies for automotive, heavy-duty truck, and industrial applications worldwide. Founded in 1985 and headquartered in Min-Hsiung Industrial Park, Chiayi County, Taiwan, the company produces automatic transmission hard parts, torque converter parts, viscous coupling components, off-highway machinery parts, heavy truck clutch parts including covers, and gear boxes; it serves markets in the Americas, Asia, and Europe through domestic sales and exports. The company operates subsidiaries in China and Southeast Asia, focusing on automotive aftermarket, new energy vehicles, and semiconductor equipment sectors. In recent developments, Tsang Yow completed deployment of Southeast Asian subsidiaries with factory construction and mass production on schedule to mitigate geopolitical risks and establish short-chain supply capabilities; it expanded into semiconductor equipment components and new energy vehicle parts amid vehicle electrification trends. The group reported 2024 consolidated revenue of TWD 1.05 billion, a 12% decline from 2023 due to market slowdowns, with net profit after tax from continuing operations at TWD 161 million.