SPC flooring, or Stone Plastic Composite flooring, is a type of rigid luxury vinyl flooring known for its durability and waterproof nature, made with a core of limestone powder, PVC, and stabilizers. It features multiple layers including a protective wear layer, a decorative vinyl top layer mimicking wood or stone, a waterproof rigid core, and a backing layer for sound insulation. Due to its stable, dent-resistant, and waterproof core, SPC flooring is ideal for high-traffic and wet areas like bathrooms and kitchens and is popular for its easy click-lock installation.