S-OIL (S-Oil(주)) is an oil refining company. It produces lube-based oil, lubricants, petrochemical products and provides crude oil refining facilities. The company operates through three segments: refining, petrochemical, and lube. The refinery segment produces diesel, aviation, gasoline, and naphtha products. The petrochemical segment produces benzene, toluene, and xylene. The Lube segment manufactures lubricant base oil and lubricants.