SeAH Besteel Corperation is a Korea-based company engaged in the manufacture of special steel products. The Company operates its three categories of business: special steel business, large forging business and automobile part business. Its special steel business produces carbon steel, alloy steel, H-steel, bearing steel, chain steel, high-strength steel, free-cutting steel and steel for other special-purpose applications. Its special steel products are used for automobiles, ships and construction equipment. Its large forging business provides large forging products, such as ingots, mold steels and other forging products. Its automobile part business provides front driving differential assemblies, rear axle assemblies, axle housings and others.