Gyeongnam Steel Co. Ltd is a Korea-based company mainly engaged in cold rolled steel business. The Company gets supplies from POSCO and provides steel sheet products based on the customers’ orders. The Company specializes in the shearing, cutting, producing, processing and selling of steel sheets such as cold rolled steels, picked oiled coils, galvanized coils, hot rolled galvanized coils, electro galvanized coils and galvanized alloy coils under the brand name Gyeongnam Steel. The Company's products are used for home appliances, automobiles, industrial equipment and construction materials. In addition, the Company engages in the real estate rental business.