Vinyl/PVC strength is measured by the Ultimate tensile strength (UTS), UTS is the maximum stress that a material can withstand while being stretched or pulled before necking. Necking is when the specimen’s cross-section starts to significantly contract. Tensile strength is the opposite of compressive strength and the values can be quite different. The UTS is usually found by performing a tensile test and recording the stress versus strain; the highest point of the stress-strain curve is the UTS. It is an intensive property; therefore its value does not depend on the size of the test specimen. However, it is dependent on other factors, such as the preparation of the specimen, the presence or otherwise of surface defects, and the temperature of the test environment and material.