SPC flooring with acoustic backing integrates a specialized sound-absorbing layer beneath the rigid SPC core. This design significantly improves noise reduction performance by absorbing impact energy and reducing vibration transmission. Acoustic backing materials such as IXPE, EVA, or cork enhance walking comfort while maintaining structural stability. SPC flooring with acoustic backing is widely used in hotels, offices, hospitals, apartments, and conference centers where sound control directly affects user experience. In addition to acoustic benefits, this flooring retains waterproof properties, high surface durability, and easy maintenance, making it an ideal solution for modern commercial interiors.