Sam Moon was established in 1984 as a wholesale/ importer of general merchandise under the Sam Moon Trading Co. name. Over the years, Sam Moon Trading Co. adjusted their business model to address the ever changing fashion industry. By 1991, Sam Moon Trading Co.'s mission was to become a leader in providing the latest fashion while maintaining their wholesale pricing.

Through the success of the Sam Moon Trading Co. retail stores, Sam Moon has been able to create other new retail businesses such as Sam Moon Luggage & Gifts and Sam Moon Home Décor Store which continue to focus on providing the best merchandise at the lowest prices.

Sam Moon has also diversified their company and currently owns, operates, and develops their own shopping centers, restaurants and real estate.