Roofing sheets are protective coverings used for residential, commercial, and industrial buildings. They come in various materials such as metal, polycarbonate, PVC, fiber cement, and bitumen, each offering unique benefits. Metal roofing sheets provide durability and corrosion resistance, while polycarbonate sheets allow natural light and impact resistance. PVC and fiber cement sheets offer cost-effective solutions with thermal insulation properties. Corrugated and color-coated sheets enhance strength and aesthetics, while PUF panels provide excellent insulation. The choice of roofing sheet depends on factors like weather conditions, budget, and application requirements.