Disclosed herein is a composite structure for deflecting and spreading kinetic energy transmission after various types of impacts utilizing foam structures having graded properties. The structure has a first composite layer, composed of a discrete reinforcement and a continuous binder. The helmet receives contact of an object that transfers kinetic energy to a first composite layer. The helmet uses a second composite layer adjacent to the first composite layer designed such that the second composite layer compresses and expands into an expansion zone in the second composite layer. The second composite layer has expansion structures with a graded modulus such that the material at the tip of an expansion structure has a low modulus and the modulus in the expansion structure increases as it moves from the tip to the base of the expansion structure.