致力于电子化学品及塑料改性剂的研发和生产，主要产品包括紫外正型光刻胶、深紫外光刻胶和塑料改性剂。其参股公司有中外合资广州市上优鞋材有限公司和中外合资广州泓立塑料制品有限公司。
其中，广州上优鞋材有限公司致力于鞋材中底板、鞋头衬化学片、条纹布中底板及相关材料放水、抗静电、防霉菌的材料改性。
而广州泓立塑料制品有限公司则将产品重点放在TPU塑料改性制品上，现已研发出一系列适合鞋材、胶轮及电缆、汽车配件需求的性能各异的TPU改性塑料。
广州市三越合成材料有限公司将始终以科技创新为动力，以关注环境、诚信经营为原则，以客户满意为目标。

Guangzhou Sanyue Cailiao Co., LTD is committed to the R&D and production of electronics chemical and plastics modifier, whose main products include UV positive photoresist, deep-UV positive photoresist, and plastics modifier. Joint ventures Guangzhou Shangyue Shoes Material Co., LTD and Guangzhou Hongli Plastic Co., LTD are its share companies.
Guangzhou Shangyue Shoes Material Co., LTD is committed to the R&D of shoes material and their water-resist, static-resist and mildew-resist modification.
Guangzhou Hongli Plastic Co., LTD lays its emphases on the modified products of TPU plastics. A series of TPU plastics with excellent properties for shoes material, plastic reel, cable, and automobile fittings has been developed.
Guangzhou Sanyue Cailiao Co., LTD takes S&T innovation as its motivity, environmental protection, honesty and credit business as its principle, client satisfaction as its target.