Hope that was a joke.
The easiest way will be to frame up stud walls (consider using treated pine to get a better life out of it) and clad it with Marine Ply.
And I hope marine ply was a joke. Firstly, marine ply uses exactly the same type A phenolic adhesive as exterior grade ply, it's special in that it does not contain knots and other defects which would degrade it's structural integrity (ie, it's A-A grade, exterior tends to be A-C*).
What you actually want is plywood treated to at least H3 (termites and rot). Same for the framing timber, which should be H4 or H5 (termites, and underground rot) if it is to be in contact with soil.
Unfortunately treated plywood is very difficult to find, so I'd suggest using H4 treated framing timber with an exterior grade ply cladding which you then paint.
Also, slope the base at
least 1 in 100 to allow water to flow into one corner, which should be drained into a rock pit of around 500x500x500mm in size, depending on the size of the foam pit. Basically assume a big downpour, calculate the volume of water that would enter the foam pit, then make the rock pit big enough to fit all of it, assuming about 50% of the volume is occupied by rock.
So for a 4mx4m foam pit, assuming 10mm of rain, gives 0.16 cubic meters. 500mm square is 0.125 cubic meters.
*Plywood quality grading goes from A to D, A being a practically "perfect" finish (no knots etc) and D being a finish which is covered in knots, cracks, bits that were filled with putty etc.