The Overtake is constructed mostly with Koroyd material, which is a honeycomb-like structure that Smith says offers better impact-absorption than traditional EPS foam. Because of the materials unique design, there are hundreds of tiny holes throughout, which allows for impeccable venting throughout, and it also has the added benefit of being lighter weight than EPS foam. Surrounding the sections of Koroyd material is a skeleton structure made of EPS foam to provide stability, along with molded-on plastic shell pieces. The Overtakes aesthetics are similar to Smiths Forefront mountain bike helmet (which also utilizes Koroyd material), so the brand has done a good job of keeping its unique style consistent across its high-end bike lids.