Astro optics pvt. Ltd. An iso 9001 : 2000 certified company manufactures various types of optical components. Being a part of that beam splitter coatings are used to split the incident beam in two parts. These are used at an oblique incidence, normally 45°. These are normally dielectric coatings. Beam splitter coatings can be for either of the two polarization states or for the mean polarization. Beam is split in required r / t ratio. Cube beam splitters have a more broadband performance compared to plate beam splitters.