The incident occurred between 11.35pm on December 31 and 12.30am on January 1 at Inveresk Industrial Estate, Musselburgh.
An investigation was launched into the incident following a video posted on social media showing the break-in to the aerospace factory, with footage appearing to show computers and other equipment being smashed.
Police have confirmed that two men, aged 36 and 39, have been arrested in connection and enquiries are ongoing.