Noritsu Koki Co Ltd is a Japan-based company mainly engaged in the manufacturing (parts and materials) business and the manufacturing (audio equipment) business. The Company operates through two business segments. The Manufacturing (Parts and Materials) Business segment is engaged in the research and development, production, and sale of pen tip materials, cosmetic materials, and metal materials. The Manufacturing (Audio Equipment) Business segment is engaged in the research and development, design, sale, and service provision of audio equipment. The Manufacturing (Parts and Materials) Business segment offers nylon eyeliner tips (liquid liner, remover) and products utilizing capillary force control technology (oil-based markers, art markers, water-based markers, and line markers). The Manufacturing (Audio Equipment) Business segment offers disc jockey (DJ) and club equipment, true wireless earphones, open-ear earphones, over-the-counter (OTC) hearing aids (sound amplifiers), and others.