A waterproof, multifunctional tile substrate and building panel is a versatile and durable building material designed to provide a strong and stable base for tile, flooring, and other building materials. It's waterproof, making it ideal for use in wet areas like bathrooms and kitchens, and it's also strong enough to serve as a building panel. This substrate can save time and cost on construction projects and is an ideal solution for contractors and DIY enthusiasts alike.