A process for producing a perforated board comprising a cementitious layer and first and second facers is provided, the process comprising: (a) providing a substrate comprising a first facer; (b) applying a slurry comprising a cementitious material on the substrate; (c) providing a second facer above the slurry; and (d) forming a plurality of perforations which extends at least partially into at least one of the first and second facers.