Abstract: To address the challenge of balancing buffer energy absorption, deformation resistance, and lightweight design in new energy vehicle battery boxes, as well as the issue of existing structures not fully meeting the multifunctional demands of practical engineering applications. A double-layer heterogeneous S-shaped folded sandwich structure was designed to achieve multi-functional requirements for energy absorption and protection. A finite element simulation of low-velocity impact was conducted on the double-layer S-shaped folded sandwich structure, and the validity of the model was verified through comparative low-velocity impact experiments. Simulations were performed to compare the impact performance indicators-such as peak impact force, structural energy absorption, and maximum mid-span deflection-of both single-layer and double-layer structures. Based on the distinct properties exhibited by different materials, a heterogeneous layered design was implemented for the double-layer structure using multi-material face sheets and core layers (top and bottom), and the simulation results were analyzed. The results indicate that the maximum punch displacement in the double-layer structure is significantly lower than that in the single-layer structure. At an impact energy of 30 J, the maximum mid-span deflection of the double-layer structure is only 57.1% of that of the single-layer structure, while the average impact force increases by 74.9%. The double-layer structure demonstrates more stable load-bearing capacity, superior deformation resistance, and higher utilization efficiency of the core layer. The multi-material layered design of the double-layer structure shows that when the upper part uses a material with better energy absorption and the lower part uses a material with stronger deformation resistance, the heterogeneous design retains the advantageous performance of homogeneous structures while enhancing its overall performance, This overall structure can overcome the traditional trade-off between energy absorption and deformation resistance, achieving a flexibly adjustable functional zoning while satisfactorily meeting lightweight requirements.