https://www.cosyleader.com/products/aba-spc-flooring/ SPC Flooring: also known as Solid Polymer Core flooring. Rigid products are made from highly dense extruded core material to allow for easy click installation over imperfect subfloors, with heavy traffic performance capabilities, and is almost always offered with a cushion backing for enhanced comfort underfoot and better sound absorption. SPC rigid core flooring is available in 3 construction types: Basic style, AB and ABA. SPC floor that consists of one layer only (Basic style). LVT sheet + SPC rigid core (AB Two layers)