Wall and ceiling liner panels are suited for both industrial and residential interior applications. Waterproof panels are light weight and absorb scratches and clean up easily. Effective alternative to traditional FRP panels. Made from recycled plastic resin. Non-absorbent - no swelling, rotting, or water discoloration. Opaque color goes all the way through - dings and scratches won't show. Can be scored with a utility knife and snapped. Will not support mold. Fiberglass free. Cracked ice texture that resists marring. USDA/CFIA approved for use in federally inspected food processing plants.