4.2mm 100% Waterproof Vinyl Flooring4. 2 mm Commercial SPC Vinyl Flooring 7. 2" 48" Plank Waterproof Integrated Acoustic Pad Best for This 4. 2 mm SPC (Stone Polymer Composite) vinyl flooring is best for budget conscious daycare renovations and wet areas such as kitchens, bathrooms, art rooms, and cafeterias. Choose this model if you need a cost effective, 100% waterproof flooring solution that installs quickly, covers large areas efficiently, and provides basic acoustic dampening