Hardie™ Panel compressed flooring is a structural flooring substrate for ceramic tile finishes over timber or lightweight steel floor joists; it's made from durable compressed fibre cement. Hardie™ Panel compressed flooring is suitable for use as an internal substrate for tiled wet-area floors and as an external substrate for tiled balconies, verandas and decks, in both residential and commercial buildings. It's a durable, moisture-resistant alternative to particleboard and plywood substrates and a lightweight alternative to concrete.