WPC vinyl flooring is best known for being waterproof. The waterproof core is made from a Wood Plastic Composite (WPC) that is enhanced with a foaming agent, which also allows it to feel more comfortable under your feet compared to SPC flooring. This can be an advantage in residential use.

While WPC is quite durable, it is more prone to denting than SPC if something heavy is accidentally dropped on it. It is also slightly more costly when compared to SPC pricing.