WPC (Wood Plastic Composite) is made of thermoplastics, calcium carbonate and wood flour. Extruded as a core material, it is marketed as being waterproof, rigid and dimensionally stable. It also can be called names such as enhanced vinyl plank, engineered luxury vinyl flooring and waterproof vinyl.
The main differences between WPC and LVT is that it is waterproof and can go over most subfloors without much preparation. Traditional vinyl floors are flexible and any unevenness in the subfloor will transfer through the surface. Compared to traditional glue-down LVT or solid-locking LVT, WPC products have a distinct advantage because the rigid core hides subfloor imperfections. In addition, the rigid core allows for longer and wider formats. With WPC, it is not necessary to worry about the preparation LVT would require for use over cracks and divots in concrete or wooden subfloors.