SPC (Stone Plastic Composite) flooring is a premium, waterproof, and highly durable option that mimics the look of wood or stone. It features a scratch-resistant wear layer, a high-resolution decorative layer, and a dense core made of limestone powder, PVC, and stabilizers for superior strength. Many options include a built-in underlayment for added comfort and sound absorption. With a click-and-lock system, SPC installs easily as a floating floor over most existing surfaces.