Luda Technology Group Limited manufactures and trades steel products, including stainless steel and carbon steel flanges and fittings produced at its factory in Taian City, China, as well as wholesale-traded steel pipes, valves, and tubing distributed through its Hong Kong subsidiary. The company serves industrial customers across the People's Republic of China, Hong Kong, and international markets that require engineered components for piping systems and related applications. Revenue is generated from both self-manufactured and traded products, recognized upon delivery to customers under terms typically ranging from 30 to 120 days, with pricing established through customer purchase orders and master sales agreements.