1. Company Overview Founded on November 11, 2021, I Squared M Co., Ltd. is an innovative South Korean startup specializing in carbon-based heating technology. The company was established by a senior researcher from the Korea Carbon Industry Promotion Agency, who took a leave of absence to commercialize next-generation carbon heating products for global and public markets. The company name, I Squared M, reflects its vision: Innovation × Impact in Materials, with a mission to develop safe, energy-efficient, and sustainable heating systems that can replace conventional metal-wire or resistance-based heating across industries. 2. Core Technology and Products At the heart of I Squared M’s competitive edge lies its proprietary Carbon Flatbed Heating Element — a low-voltage, bidirectional, EMF-free heating material that is lightweight, washable, waterproof, and manufactured using recycled carbon materials in South Korea. The company has developed a range of products utilizing this element, including: Carbon Flatbed Heated Vests: High-performance thermal wear made with 3M Thinsulate fabric and YKK zippers, KC-certified for product and electromagnetic safety. Modular Heating Systems: Heating pads and panels for agriculture, construction, and residential heating. Heating Products: Portable, waterproof heated pet beds using antibacterial hemp fiberboards. Carbon Heating Formwork: Heating units for concrete curing and mold heating on the floor, wall, etc. Heated Vests(Military Use possible): Lightweight and energy-efficient gear for defense applications, under development for the Ministry of National Defense. All products are made in Korea and are designed with safety, efficiency, and ESG compliance in mind.