POVAL Kogyo Co., Ltd. engages in the manufacture and sale of plastic processed products. It also engages in the design, manufacture and sale of industrial machinery. It operates through the following segments: General bonding and resin processing business and Special design machinery business. The General bonding and resin processing business segment produces and sells belts and polishing materials. The Special design machinery business segment designs, manufactures and sells food machinery. Its products include special conveyor, functional, drive, and urethane timing belts, polishing pads, and non woven fabrics. The company was founded on May 15, 1957 and is headquartered Nagoya, Japan.