Who Goodman HVAC is made by is Daikin Industries, Japanese company that is largest HVAC manufacturer in world, which acquired Goodman Manufacturing in 2012 for 3.7 billion dollars and still owns it today in 2026. Goodman Manufacturing was founded in 1975 in Houston, Texas by Harold Goodman as manufacturer of flexible air ducts, then expanded into AC and furnaces in 1980s as budget brand offering low cost. In 2012, Daikin Industries, headquartered in Osaka, Japan, founded in 1924, acquired Goodman Manufacturing including Goodman brand and Amana brand for residential HVAC to expand into US market. Today, Goodman HVAC is made by Daikin Comfort Technologies Manufacturing, subsidiary of Daikin, with headquarters in Waller, Texas, and manufacturing in Houston, Texas plant that is 4 million square feet, largest HVAC factory in US, employing over 5,000 workers and producing about 1 million HVAC units per year including AC GSX14, GSXC16, heat pumps GSZ14, GSZC16, furnaces GMSS92, GMVC96, and air handlers, with some components sourced globally but final assembly in US. Goodman also owns Amana brand that is premium version of Goodman with same factory but better warranty and features, similar to Ruud being same as Rheem. Daikin also owns Daikin brand premium sold through Daikin dealers. So Goodman HVAC made by Daikin Industries Japan via Daikin Comfort Technologies in Houston, Texas.
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