Sino Golf Holdings Limited is an investment holding company. The Company is engaged in the design, development, manufacture and sale of assembled and packaged golf clubs, club heads, shafts and golf bags and accessories on an original equipment manufacturing (OEM) and original design manufacturing (ODM) basis to golf companies. The Company operates in two segments: golf equipment segment, engaged in the manufacture and trading of golf equipment, and related components and parts, and golf bags, engaged in the manufacture and trading of golf bags, other accessories, related components and parts. The Company�s subsidiaries include Sino Golf (BVI) Company Limited, Sino Golf Manufacturing Company Limited, Zengcheng Sino Golf Manufacturing Co., Ltd, Guangzhou Sino Concept Golf Manufacturing Co., Ltd, CTB Golf (HK) Limited and Linyi Sino Golf Co., Ltd, among others.