S.MA is a petrochemical company based in the Emirates that specializes in petroleum refining to produce diesel, oil, and other related products. They want to establish themselves as a reliable and professional provider of high-quality petrochemical products to their clients in the business-to-business (B2B) market.

They aim to expand their business internationally in the future. The first type of target audience for S.MA includes businesses in the petroleum industry, such as oil exploration and extraction companies, that require refining services to convert crude oil into usable products.

The second type of target audience includes businesses that require petroleum-based products, such as transportation, manufacturing,Trading, exporting, importing and construction. They are looking for a reliable and professional supplier of high-quality petrochemical products that meet their specific needs