SAM Engineering & Equipment (M) Bhd. is an investment holding company, which engages in the provision of corporate management services. Its services range from precision machining, sheet-metal fabrication, and surface treatment to equipment integration and automation solutions. It operates through the Aerospace and Equipment segments. The Aerospace segment provides 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 Kim Teow Loh in 1948 and is headquartered in Penang, Malaysia.