Sea To Summit says:

The collapsible XL-Bowl is considerably larger than our original X-Bowl and is made from the same flexible food-grade silicone side walls that easily collapse to form a small space-saving disc. The Nylon base doubles as a cutting board when flipped upside down, making it a multi-purpose and functional piece of dinnerware that neatly nests with the X-Pots to create a comprehensive, space-saving kit for a great camp kitchen set up.