The invention discloses an S-shaped perforated plate and belongs to a building decoration and noise reduction material. The plate comprises a sound guiding plate, a sound absorption plate, a sound insulation plate and a side plate, a sound attenuation cavity is formed between the inner side of the sound guiding plate and the outer side of the sound absorption plate, and the inner side of the soundabsorption plate is connected with the sound insulation plate. S-shaped perforating holes and sound attenuation holes are formed in the sound guiding plate and the sound absorption plate correspondingly, and the sound guiding plate, the sound attenuation cavity, the sound absorption plate and the sound insulation plate are sequentially connected from outside to inside to from the S-shaped perforated plate. According to the S-shaped perforated plate, by forming the S-shaped perforating holes, the sound attenuation cavity, the sound attenuation holes and the like, sound resistance in the soundspreading process is increased, particularly sound enters the sound attenuation cavity and then is reflected many times, so that the sound intensity is further reduced, the effects of noise reductionand sound absorption are achieved, and the S-shaped perforated plate can be widely applied to occasions such as family cinemas, meeting rooms and living rooms.