Boral Ltd. engages in the provision of building and construction materials. It operates through the following segments: Construction Materials and Cement; Boral Gypsum Joint Venture; Boral USA; and Unallocated. The Construction Materials and Cement segment supplies quarries, concrete, asphalt, transport, landfill, property, cement, and concrete placing. The Boral Gypsum Joint Venture segment is a fifty-fifty (50/50) joint venture between USG Corp. and Boral Ltd. responsible for the manufacture and sale of plasterboard and associated products. The Boral USA segment manufactures clay bricks, cultured stone, roof tiles, fly ash, concrete, and quarries. The Unallocated segment involves non-trading operations and unallocated corporate costs. The company was founded on February 18, 2000 and is headquartered in North Sydney, Australia.