New NGC is always board at work. Doing business as National Gypsum Company, it is one of the largest gypsum wallboard manufacturers in the US. National Gypsum sells wallboard under the Gold Bond brand name. The company also produces other building products such as joint treatment compounds (ProForm) and cement board (PermaBase). Its testing services division tests the acoustical, fire, and structural properties of building materials. National Gypsum has about 40 plants in the US and Canada and sells its products worldwide to the construction industry. The company is a subsidiary of Delcor, itself a subsidiary of privately held Golden Eagle Industries.