Perforated ceiling panels are specially designed ceiling panels to allow optimum sound absorption on the ceiling surface to achieve the low room noise level. They are typically made of gypsum board or aluminum coated panels with different perforations rate and sizes to allow sound to pass through to an noise absorbent insulation materials. Perforated ceiling panels are commonly adopted in schools, theatre, offices and airports to control the echo of the enclosed space so as to provide a comfortable audio environment