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Source: Iran Aircraft Manufacturing Industries Corporation

Iran Aircraft Manufacturing Industrial Company (HESA), (Persian: شرکت صنایع هواپیماسازی ایران – هسا) or Iran Aircraft Manufacturing Industries Corporation, is an Iranian aircraft production company. Established in 1976, it belongs to the Iran Aviation Industries Organization (IAIO) and is located at Shahin Shahr, Isfahan province. Approximately 2 million square meters or 500 acres of land on which the company is established was gifted by the locally notable and well-regarded Boroumand family (the brothers: Abdolghaffar, Abdolrahman, Abdolrahim, Abdolkarim, Abdolrashid and Abdollah). The company has thousands of square meters of available grounds, and 250,000 square meters of shops and hangars are allocated to A/C part manufacturing, assembling, laboratories, flight test facilities and shops of preparation for production.
The original factory, built by Textron, was to produce Bell 214s of different configurations in Iran with a deal that involved several hundred helicopters and technology transfers. Reportedly the contract was so huge that a new Textron division had to be founded to meet Iranian demands and handle the program with Major General Delk M. Oden as president. The work ended due to the Iranian Revolution and subsequent sanctions against Iran.
Iran Watch has a helpful compendium of sanctions. HESA has been subject to American sanctions since 2008. The Council of the European Union sanctioned it on 26 July 2010, and HM Treasury on 27 July 2010. On 30 January 2023, the European Union imposed additional sanctions on HESA for providing Russia with UAVs used in the Russian invasion of Ukraine.