ALS Ltd. engages in the provision of analytical and testing services businesses and partnerships. It operates through the following segments: Life Sciences, Commodities, Industrial, and Other. The Life Sciences segment is involved in analytical testing data to assist consulting and engineering firms, industry, and governments in making informed decisions about environmental, food and pharmaceutical, electronics, consumer products, and animal health. The Commodities segment includes assaying and analytical testing and metallurgical services for mining and mineral exploration companies and provides specialist services to the coal industry such as coal sampling, analysis and certification, and formation evaluation services. The Industrial segment focuses on energy, resources, and infrastructure sectors with asset care and tribology testing services. The company was founded in 1863 and is headquartered in Brisbane, Australia.