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They are leather looking vinyl over foam. Or they could be waterproof treated leather, who knows. It's called XPE leather by the makers, googling that term leads to nothing, I have a feeling 'XPE' is an abbreviation from China that is garbled in translation.
From my exhaustive web search on these mats it appears there are a few manufacturers making them for high end cars starting in just the last year. I admit I'm a bit of a guinea pig in the purchasing of these. Who knows, they might look like crap from the wear of a daily driver over time, maybe not. I'm betting they'll hold up.
After my order there was a lot of emails initiated by the manufacturer with broken english, at first wanting me to send pics of my interior. I didn't send pics, but schooled them on the differences on the model naming and years our cars were made. They were happy to learn and the mats came from China in a little over two weeks.
I believe I found the same product on AliExpress. To my surprise, they too mentione the XPE you spoke of. However, the XPE is actually the foam'ish inner layer. The outermost layer is said to be PVC leather, aka artificial leather. This is actually a good thing because it is far more durable and water resistant than genuine leather.
bought my 2013 G37xs off lease. I now am the proud owner. Just got new OEM brakes. Glad I didn't have to remove my intake & sway bars. Unfortunately I paid for 110km lease but only have 65km. Oh well lesson learned. Another reason in buying it. Still have warranty till 120km. Just need some new summers now...
Swapped my 12k isc springs for 12lk swifts
Tried my hand at burning titanium
Installed my nardi classic 360mm black spoke
Installed my megan racing strut tower brace (crappy and lots of labor)