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S.A.M. is the military manufacturing arm of the Neshaten, they handle everything from body armor, fire-arms, to vehicles, tanks, and starships. They started out originally as a singular trade famliy before several trade families merged together to form one company.
They are also one of several research and development centers within the Kingdom that researches not just military but also civilian hardware, this means that the company also handles civilian stuff but the main companies concern is military while civilian is handled by other trade families.