Sports Plus Helmet Corporation is an OEM and ODM supplier of sports helmets including cycling, skating, skiing, and BMX helmets. They have factories in South Korea and China with a combined capacity of 23,000 square meters and 350-400 employees. They produce over 1 million helmets per year and supply brands like Merida, Walmart, and Foxconn. Their production process involves design, moulding, printing, assembly, and quality control. They have certification from various standards organizations.