It is magnesium oxide and magnesium sulphate boards, reach A1 rated non- combustible fire resistant and cover a wide range of applications. It is a fibre glass mesh reinforced for floor, roof and wall sheathing. Strong, durable and easy to work with regular wood working tools. Dimensionally stable and Square edges or T&G on long edges.it can be covered with vinyl tile, ceramic tiles, hardwood or carpets as finished floor.