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James Hardie Industries plc is a global building materials company and the largest global manufacturer of fibre cement products. Headquartered in Ireland, it is a dual-listed company, being listed on the Australian and New York Stock Exchanges.
Cement board is composed of aggregated Portland cement with a glass-fiber mesh on the surfaces. This 5 ⁄ 16 inch (7.9 mm) thick cement board is designed as an underlayment for tile floors.