Common acoustic materials often absorb sound only of high frequencies thus allowing low frequencies to have longer reverberation times.
Wood perforated panels have the combined benefit of absorbing the mid to higher frequencies while the resonating wood panel helps absorb the lower frequencies.
Mdf based panels are highly impact resistant and are recommended for use in educational facilities and where durability and longevity of the wall covering is of vital importance due to high traffic volumes and to continuous stress caused by bags, shoes, balls, sports bats and general public wear and tear.