The Acca Foam composite panels are composed of an inner core of extruded polystyrene (XPS), with rigid white PVC foam coating on both sides. The composite board is covered by a protective film on both sides. Excellent flatness and thermal insulation. UV resistant. Sandwich panel with a PVC surface and a core made of extruded polystyrene, the fusion of these two materials through a special technological process creates a high rigidity panel that remains very light.