A. O. Smith India was incorporated in 2006. Manufacturing facilities is set up in Harohalli, Bengaluru, India. After conducting extensive market research, a special range of water heaters have been developed for the Indian market. A. O. Smith inaugurated their manufacturing facility in their state of the art factory in Harohalli, Bengaluru in June 2010. A. O. Smith Corporation A. O. Smith is North Americas largest manufacturer of Water Heaters. These are water heaters preferred by contractors, architects and specifying engineers in North America, Europe and Asia. A. O. Smith is a $2.36 billion company with around 12,500 employees and 20 manufacturing plants worldwide.