A&A Material Corporation, together with its subsidiaries, engages in the manufacture and sale of building materials and industrial products in Japan. The building materials division manufactures and sells noncombustible building materials, and construction design; flame-resistant double layer pipes, flame-resistant double layer pipe dedicated joint processing materials; and offers design and implementation of steel fireproof coating work. Its industrial product division in involved in manufacturing and selling of various industrial materials and equipment, such as industrial friction, sealing, thermal insulation, shipbuilding, and soundproofing materials; extension couplings; designing and implementation of thermal insulation, air conditioning, heat insulation, sound insulation, and fire resistance construction; and real estate rental services. A&A Material Corporation was incorporated in 1924 and is headquartered in Tokyo, Japan.