When evaluating this material, you must prioritize the Base Fabric (Backing), which determines tear strength; common options include knitted fabric, non-woven, or T/C cloth. The Sponge Density is critical for comfort and resilience, typically ranging from 25kg/m³ to 50kg/m³. For the surface, ensure the PVC or PU coating thickness meets your durability needs, usually between 0.6mm and 1.5mm. Additionally, verify the Hydrostatic Pressure Resistance to ensure it meets 'waterproof' rather than just 'water-resistant' standards.