SeAH Besteel Corp is a Korea-based company principally engaged in the manufacture and distribution of special steel products. The Company operates its business through three segments. The Special Steel segment mainly manufactures and sells special steel bars including rolled steel bars and square bars, forged steel bars and square bars, tool steels, spring steels, ingots and mold steels, among others which are used in automobile parts, ship goods, industrial machinery, defense parts, shipbuilding engine parts, power plants, and others. The segment also produces forging products including cold forging and outer racers, among others which are used in automotive engine parts and steering systems. The Automotive Parts segment mainly manufactures and sells automotive parts used for axle assemblies and deep carriers. The Other segment mainly sells industrial machinery parts and other special steel and forging products.