Abstract: A sheathing material includes a sheet base material on which a plurality of concave portions is regularly formed to be adjacent to each other by embossing processing. Each concave portion includes a polygonal lattice portion that includes a pair of V-shaped ridgelines, when seen from a plan view of the sheathing material, which is symmetrically arranged with respect to a symmetrical axis so that opening-sides of the V-shaped ridgelines are opposed to each other and is formed on a front side surface of the sheet base material, and a trough portion that includes a pair of inclined folding lines extending to come close to each other and inclined towards a backside of the sheet base material from respective apexes of the V-shaped ridgelines, when seen from the plan view, and a horizontal folding line connecting tips of the inclined folding lines.

Abstract: A sheathing material includes a sheet base material on which a plurality of concave portions is regularly formed to be adjacent to each other by embossing processing. Each concave portion includes a polygonal lattice portion that includes a pair of V-shaped ridgelines, when seen from a plan view of the sheathing material, which is symmetrically arranged with respect to a symmetrical axis so that opening-sides of the V-shaped ridgelines are opposed to each other and is formed on a front side surface of the sheet base material, and a trough portion that includes a pair of inclined folding lines extending to come close to each other and inclined towards a backside of the sheet base material from respective apexes of the V-shaped ridgelines, when seen from the plan view, and a horizontal folding line connecting tips of the inclined folding lines.