Kuen Ling Machinery Refrigerating Co., Ltd. engages in the manufacture and sale of ice water main units and air-conditioning equipment in Taiwan, Mainland China, and internationally. It offers water cooled and air-cooled ice water, computer room box, and hot and cold water machines; ice storage tanks; vacuum dryers; freezing and refrigerating and open screw compressor units; air coolers and direct expansion air conditioners; and direct expansion inverter air conditioning units; and ice water cooler and condensers. The company also provides OEM and ODM services for air-conditioning equipment manufacturers. In addition, it engages in the trading and leasing of condensers, chillers, chiller units, and condensing units; investment business; and sale of goods and trade business. Its products are used in office and commercial buildings, hospitals, and schools. The company was founded in 1977 and is based in Kaohsiung, Taiwan.