S POLYTECH Co., Ltd. engages in the manufacture and sale of engineering plastic sheets. It operates through the Optical Sheet & Film and Engineering Plastic divisions. The Optical Sheet & Film division provides a light guiding panel and diffusion sheet. The Engineering Plastic division offers polymethyl methacrylate for sound arresting. The company was founded on June 18, 1999 and is headquartered in Jincheon-gun, South Korea.