Nestl? S.A. is a Swiss multinational food and drink processing conglomerate corporation headquartered in Vevey, Vaud, Switzerland. It is the largest food company in the world, measured by revenue and other metrics, since 2014.SMA First Infant Milk is suitable from birth if you choose to combination feed with breast milk or if your baby is not being breastfeed. It is a nutritionally complete breast milk substitute, enriched with Omega 3 (DHA).