Polycoat ThemeCoatâ„¢ spray applied polyurethane hard coating for polystyrene and low density foams are designed to protect expanded polystyrene, urethane foam, scenery and props from impact. ThemeCoatâ„¢ provides an impact resistant shell that is sprayed on to add a durable, abrasion resistant finish to most lightweight foams, expanded polystyrenes and most other lightweight substrates. ThemeCoatâ„¢ is offered in a non fire retardant and a Class 1 E84 FR rating.