Explanation for a five year old because I don’t know the chemistry/biomechanics.
The inside of the helmet is made out of a very good shock absorption foam. This is the bit that saves lives.
The hard outer shell is more or less just a way to keep the foam there.
After a fall, the foam crumples and sacrifices itself to save you. After this one fall, the foam is unusable/too damaged and you have to get a new helmet. It also degrades in direct sunlight, but this isn’t an issue because the shell and inner fabric protect the foam.
When in doubt that a helmet’s foam is done after a fall, buy a new helmet.
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