Abstract: A covering panel. The panel includes multiple lips disposed around the edges of the panel. Each lip projects from a corresponding edge of the panel and extends along at least a portion of the edge. Each lip also includes the features of at least one flange, which projects from the lip. Each lip also includes at least one groove, which receives the at least one flange of a separate, or the same lip. The groove is substantially contiguous with the flange. The panel can also include an elastomeric core, made of PVC or uPVC material. The groove and the flange can be mushroom shaped, and can be complementary such that they share the same shape, but are inversed.