An advanced sound-absorbing and noise-reducing green building material that without the need for attaching sound-absorbing materials, avoiding the pollution from fiber shedding. Achieving sound absorption coefficient of >0.80, it effectively reduces echo concerns. The aluminum coating panel with a unique 0.04mm micro-perforation design, preventing dust accumulation and easy cleaning. Sustaining long-term sound absorption and lifespan more than 10 years. Moreover, it complies with CNS14705 Class 1 flame resistance standards, ensuring health and safety in construction materials.