The purpose of the SR Wall is to provide the structural support that your existing foundation wall is lacking. The SR Foam bonds your foundation to a plywood shear wall that is designed to take on those lateral and uplift forces of an earthquake. As it translates from the foundation through the foam and spreads out over the plywood shear walls. While the foam acts as a moisture barrier and insulator the framing of the shear wall allows you to finish off your basement if desired.