Low-E window film is a thin film with a low-emissivity metallic coating, applied to the room side of existing glass. In summer it rejects part of the sun’s heat. In winter it reflects heat from the room back inside, instead of letting the glass absorb that heat and lose it outdoors. It goes on the glass you already have, with no window replacement.
Ordinary clear glass has an emissivity of about 0.84, which means it absorbs most of the radiant heat from a warm room. Solar Gard’s Ecolux 70 Low-E film lists an emissivity of 0.09. Standard solar control film is chosen mainly for summer heat and glare; Low-E film adds the winter side, which is why it suits buildings where people near the glass are cold in winter and hot in summer.

