TheAK-8548theatre seat comes with a ply outside seat and back. The seat cushion and backrest cushion are made of molded PU (polyurethane) foam upholstered in a commercial grade fabric. It has wooden armrest and a tip-up seat to allow easy access along the rows. The steel legs are made of cold-rolled steel tube with powder coating. It is also available with a fold-away tablet arm at added cost.