The body of the gutter is manufactured from 0.55mm Colorbond® steel, while the end caps, filters and corners are moulded from a UV and fire resistant polymer, Cycolac® AES 145 20121. CSIRO testing on the polymer components produces a flammability index of 0 when tested to AS1530 Part 2, which complies with the requirement of AS3959.3.12 that the flammability index be "less than 5".

Smartflo is manufactured by Top Idea Australia Pty Ltd, 15 Binney Rd, Kings Park NSW 2148