Vinyl flooring is made of PVC (polyvinyl chloride) type of plastic & Stone it is available in sheets, tiles, or planks. Vinyl flooring is generally softer & more flexible than the laminate or wood or tile floor and it can be installed over a concrete, wood or tile or existing old vinyl sheets .Vinyl flooring is more resistant to moisture and scratch making it a better choice for floor that are exposed to water.The prices is vary depending on the quality & style of the Vinyl cost around $2-$4 / Sqft for materialIf you are looking for a durable & low-maintenance Material and easy to install and look of natural with water-resistant and can be installed over a variety of surfaces.Leveling / Floating the Floor mainly is Important before installation cause the vinyl material thickness is around 4-8mm so need to have very good leveling to make sure the floor is straight .Plastic Moisture barrier 0.6 mil thickness must be installed under the vinyl even the vinyl planks have already padding attached