PU composite substrate is formed by the multi-layer composite, with acoustic noise reduction, heat insulation, fire-retardant, breathable, moisture-proof, anti-microbial (mold), high and low temperature resistance, weather resistance, dimensional stability, environmental protection performance, etc. Besides, the substrate, which can also meet the requirements of environmental protection of the automotive industry in the aspects of odor, total carbon, cold impact resistance, and formaldehyde, has a stronger overall performance advantages compared with the other composite materials