SPC Vinyl Flooring stands for stone plastic compositevinyl flooring. Similar to WPC vinyl, an SPC vinyl is an engineered luxury vinyl that combines limestone and stabilizers to create an extremely durable core WPC vinyl flooring, which stands for wood plastic composite, is an engineered, luxury vinyl plank flooring option that has been newly introduced into the market. ... Just like a standard vinyl floor, WPC vinyl flooring is waterproof and will not be damaged in the event of a spill or moisture.Nov 1, 2018