Abstract: A covering panel has a support plate, made from synthetic plastic material, with a flat and even top surface, a bottom face and pairs of opposite sides provided with complementary profile edges in the form of a male profile edge on one side and a female profile edge on the other, where said male profiled edge can be connected to a female edge of an equal adjacent covering panel, preferably according to a direction that runs perpendicular to said top surface. In their bottom face there are strip-shaped recesses that run according to the direction of extrusion and alternate with a number of support strips, of which at least a part has a width S along that bottom face that complies with 1.5 T<S<10 T, and whereby 0.4 T<C<0.7 T applies, in which C is the average depth of these recesses. A process extrudes a synthetic plastic plate.