PVC foam is based on polyvinyl chloride, forming a network structure through crosslinking agents and introducing polar plasticizers to adjust toughness. Its microstructure comprises open or semi-open cells with relatively uniform cell wall thickness. Upon impact, cell walls undergo plastic buckling rather than brittle fracture, absorbing significant energy. Compared to XPS brittle cracking, the critical impact energy of PVC core sandwich panels can be 3–5 times higher in drop-weight impact tests. Medium-density (80–120 kg/m³) PVC foam, in particular, exhibits excellent nail holding power and screw pullout strength, suitable for building partitions requiring frequent mounting.

