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Finite-element method analysis reveals that the slit facilitates acoustic wave entry, exciting local resonances and promoting mode conversion to enhance shear energy dissipation. The helical water cavity reduces structural stiffness, facilitating low-frequency resonance and amplifying the mode conversion effect within the rubber damping layer. Simultaneously, the stepped metal plate optimizes impedance matching and enhances frictional energy consumption at the rubber-metal interface. This plate promotes wave-mode conversion and thereby enhances viscoelastic energy dissipation in the surrounding rubber, contributing to improved high-frequency absorption performance. Structural optimization using a deep neural network and particle swarm optimization demonstrates that effective absorption is achievable at 80\u2009Hz with a 0.5 loss factor. The average absorption coefficient reaches 0.94 across the 10\u2009Hz to 10 kHz range. This study offers a robust approach for designing high-performance underwater acoustic coating structures through synergistic multi-structural mechanisms.<\/jats:p>","DOI":"10.1121\/10.0046798","type":"journal-article","created":{"date-parts":[[2026,10,9]],"date-time":"2026-10-09T17:30:18Z","timestamp":1791567018000},"page":"2935-2950","update-policy":"https:\/\/doi.org\/10.1063\/aip-crossmark-policy-page","source":"Crossref","is-referenced-by-count":0,"title":["Broadband low-frequency sound absorption of underwater metamaterial coverings combining slit-helical structures and stepped plates"],"prefix":"10.1121","volume":"160","author":[{"given":"Changlong","family":"Li","sequence":"first","affiliation":[{"name":"Hubei Key Laboratory of Theory and Application of Advanced Materials Mechanics, School of Physics and Mechanics, Wuhan University of Technology 1 , Wuhan 430070,","place":["China"]}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Yongshui","family":"Lin","sequence":"additional","affiliation":[{"name":"Hubei Key Laboratory of Theory and Application of Advanced Materials Mechanics, School of Physics and Mechanics, Wuhan University of Technology 1 , Wuhan 430070,","place":["China"]}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Jianfei","family":"Chen","sequence":"additional","affiliation":[{"name":"Hubei Key Laboratory of Theory and Application of Advanced Materials Mechanics, School of Physics and Mechanics, Wuhan University of Technology 1 , Wuhan 430070,","place":["China"]}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Jinshun","family":"Hu","sequence":"additional","affiliation":[{"name":"Hubei Key Laboratory of Theory and Application of Advanced Materials Mechanics, School of Physics and Mechanics, Wuhan University of Technology 1 , Wuhan 430070,","place":["China"]}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Weiguo","family":"Wu","sequence":"additional","affiliation":[{"name":"Green &Smart River-Sea-Going Ship, Cruise and Yacht Research Center, Wuhan University of Technology 2 , Wuhan 430063, Hubei,","place":["China"]}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"231","published-online":{"date-parts":[[2026,10,9]]},"reference":[{"issue":"16","key":"2026100913301275200_c1","doi-asserted-by":"publisher","first-page":"2509","DOI":"10.3390\/ma12162509","article-title":"From local structure to overall performance: An overview on the design of an acoustic coating","volume":"12","year":"2019","journal-title":"Materials"},{"key":"2026100913301275200_c2","doi-asserted-by":"publisher","first-page":"1551","DOI":"10.1121\/1.4913782","article-title":"Sound absorption of a rib-stiffened plate covered by anechoic coatings","volume":"137","year":"2015","journal-title":"J. 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