Abstract: In this study, with the thermosetting polyvinyl chloride (PVC) foam and thermoplastic polyethylene terephthalate (PET) foam as study objects, the performance evolution rules of the closed-cell rigid polymeric foams under different compressive ratios are studied. Firstly, the physical properties such as appearance characteristics, dimensions, densities, micro-morphologies, compressive properties, and energy absorption performances of the two foams are compared. Secondly, the relationship between retention rate of compressive properties and energy absorption is discussed. Finally, the performance evolution rules of foams under different compressive ratios are obtained. According to the results, the compressive strength, compressive modulus, and energy absorption properties are linearly related to the initial density of the original sample. When the compressive ratio is lower than 5%, a significant decrease in compressive modulus is observed. When the compressive ratios are 10% and 15%, the local and even overall collapse of microstructure the foam occurs, and the compressive modulus and energy absorption decrease significantly. Under the three compressive ratios, the compressive strengths of the foams remain stable. Moreover, the retention rates of all properties mentioned for the PET foam are higher than those for the PVC foam under the same compressive ratio. This study provides references for the application of foam and foam-sandwiched composites.