Abstract: A mezzanine floor includes a corrugated metal base with tongue and groove panels secured thereto, wherein the panels have been finished with a number of steps to achieve a combination of desired features, including durability, cleanability, water resistance and non-skid characteristics. The finishing steps include coating and curing a polyester acrylic layer, followed by coating and semi-curing at least one more layer of acrylic with no polyester. Then, a final layer of acrylic is coated and all of the layers are cured via electron beam and then ultraviolet radiation. The viscosity of the acrylic is varied during the successive coatings, and this produces the textured finish necessary for non-skid characteristics. The tongue and groove configuration is offset to enhance stability at the joints between adjacent panels.