Kaiser Gypsum Company, Inc. is a North Carolina-based entity and a wholly-owned subsidiary of Hanson Permanente Cement, Inc., which is an indirect subsidiary of HeidelbergCement AG. Historically, the company manufactured and marketed gypsum plaster, lath, and wallboard, alongside metal and wood-based building construction products. While the company no longer maintains active manufacturing operations, it remains a corporate entity within the HeidelbergCement group, a global building materials organization with 2015 group revenues of €13.5 billion and 45,450 employees.