Who makes Goodman furnaces is Daikin Comfort Technologies Manufacturing, subsidiary of Daikin Industries, Japanese company that is largest HVAC manufacturer in world, which acquired Goodman Manufacturing in 2012 and manufactures furnaces in Waller, Texas near Houston. Goodman furnaces including GMSS92 single stage 92 percent AFUE, GMVC96 two-stage variable speed 96 percent AFUE, and GMVM97 modulating 98 percent AFUE are made 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, heat pumps GSZ14, furnaces, and air handlers, with final assembly, testing, and quality control done in Texas, with some components sourced globally including China but major assembly US. Daikin Industries, headquartered in Osaka, Japan, founded in 1924, acquired Goodman Manufacturing in 2012 for 3.7 billion dollars from private equity firm Hellman & Friedman to expand into US residential market. Since acquisition, Goodman furnaces share factory, engineering, and many common components like gas valves and control boards with Daikin brand furnaces like DM96VC and Amana brand furnaces like AMVC96 that are premium versions with better warranties and features, but Goodman positioned as value line with thinner cabinets but same core reliability at lower cost. Label on Goodman furnace says Assembled in USA with domestic and foreign components. So Goodman furnaces made by Daikin Comfort Technologies in Houston, Texas, owned by Daikin Industries Japan.
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