Fiber cement.

They put some cement support columns on the one wall.  

Ideally, you would cut out the damaged drywall to a height of about a half-inch below the top of the new backsplash, replace the drywall with cement board and set your new tile on the cement board, using board tape on the seams between cement board and the drywall above it.

@Connor O'Brien that is not stucco that is cement. 

I have already removed thr board part, but it looks like the metal part is built into the cement. 

They have tried for three days to get concrete and this is the only time they could get scheduled, thus they weren't going to pass it up.The cement company has 68 trucks but only 30 drivers. 

Those big box stores have stepped up and they have the supply volume that specialty can not compete with, I receive some items at a loss for them because they know it cements our volume for other items. 

There is a long list of things, i agreed to take on more than 50% of these 60+ big and large issues and requested the seller fix just the big items:Both oil tanks are rusting and need to possibly be replaced, one missing a leg and sitting in cinder block.Heating unit in one apt is 21 yrs old (life is 20-25)No smoke/CO alarmsElectrical panel in one unit couldn’t be opened bc tenant said it sparked after recent stormOther electrical unit has dual wiring and a couple cloth insulated wires (really old)Deck is rotting and support beams sit on dirty not cement basingThe garage roof is at end of lifeThe garage walls are cracking & bucklingThe response from the sellers agent is that they are not selling a perfect home and will only take 1-2 things to consider from a list of 60+!

Thus work done such as "repair cement steps, refinish wood floors, patch holes in walls, and paint the interiors and exteriors of the building." are added to the basis of the property.

Owners at some point had a contractor come in and pour cement walls about 4 feet high inside around the perimeter to shore up the foundation.