This involves misreporting in relation to inventory levels and raw material and labour costs at their Windows plants.
Based on information currently available, it is estimated the irregularities relating to the period between September 2018 and October 2019 will result in a one-off impact on earnings before interest, tax, depreciation and amortisation (EBITDA) in the order of US$20 million to US$30 million.
The investigation is ongoing.
Shares in Boral (ASX:BLD) closed 1.65 per cent higher at $4.92 yesterday.