<p>Elastic–porous metal materials (EPMM) can achieve the purpose of vibration isolation and impact resistance while ensuring the stability and life of the vibration isolation mechanism. Therefore, EPMM has been applied in the field of vibration and noise reduction of aerospace and large industrial equipment. This study proposes a composite elastic–porous metal material (CEPMM). Fabricated through the integration of spiral coils and embossed wire meshes, this material expands its design space via precise regulation of density, mass ratios, and embossing angles. The low-velocity impact test of CEPMM is conducted to explore its impact resistance. The effects of different preparation process parameters and impact energy on the impact mechanical properties are investigated. According to the impact test results, the impact mechanics empirical model of CEPMM is established based on the Sherwood–Frost model by introducing the angle factor and quality factor. The validity of the model is verified through testing, providing a design principle and theoretical foundation for the subsequent engineering application under the low-velocity impact.</p>