The backer sheet, or balancing layer, is crucial for maintaining the structural integrity of the plank. Because the top layers consist of resin-impregnated paper, they exert tension on the core material. The backer sheet provides an equalizing force that counteracts this tension. Additionally, it serves as a barrier against moisture rising from the subfloor, protecting the HDF core from expansion. Proper balance is essential to ensure that planks remain flat and interlocked during seasonal environmental changes.

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