What is a disposable face masks project report?
A disposable face masks project report is a detailed project report (DPR) for a unit that welds spunbond and meltblown polypropylene fabric into 3-ply ear loop masks. It sets out the process, machines, raw materials, licences, project cost, means of finance, five-year projections, DSCR and break-even that a bank needs before it funds the plant.
First-time entrepreneurs and nonwoven or hygiene product makers use it to size a mask line and apply for a term loan; lenders use it to judge repayment.
Also known as: 3 ply face mask project report, surgical mask making business plan, face mask manufacturing DPR, nonwoven mask plant project report.
What a bank checks in a disposable face masks project report
A mask unit sells a low-value product in very large numbers, so a few paise per mask decide whether the loan is repaid. These are the values in our sample report and why a lender looks at each.
The gap is only 27 paise. Lenders compare the selling price with what hospitals and distributors pay ex-factory, not the retail pack price.
Nonwoven fabric prices follow polypropylene. A report should show what happens to profit when spunbond and meltblown prices rise.
Hospitals, distributors and tender buyers pay late. Debtor days are the largest part of working capital in the sample.
The debt service coverage ratio shows how many times cash earnings cover loan instalments. Lenders want a clear cushion above 1, in every year.
Values are the assumptions in our illustrative sample. Your report uses figures for your capacity, buyers and suppliers.
How much does a disposable face mask unit cost?
The cost depends on how many automatic lines you run and whether you build a clean room and test lab. The large tier is the plant in our sample report; the other two are indicative.
Small unit
₹15–40 lakh
About 25,000–40,000 masks per day, one machine
- Mask machine₹7–20 lakh
- Shed fit-out (rented)₹3–8 lakh
- Working capital margin₹3–8 lakh
Fits PMEGP, subject to scheme limits
Mid-size unit
₹80–200 lakh
About 60,000–1,00,000 masks per day, two lines
- Machinery and test lab₹40–90 lakh
- Land and building₹25–70 lakh
- Working capital margin₹10–20 lakh
MSME term loan from a bank
Large unit
₹306.67 lakh
1,60,000 masks per day, 4,80,00,000 masks per year
- Plant and machinery₹139.47 lakh
- Land and building₹108.92 lakh
- Working capital margin₹22.72 lakh
Term loan ₹230 lakh (75%), promoter ₹77 lakh
Small and mid-size ranges are indicative. The UP MSME department's model report costs a single-machine unit of 24,000 masks per day at ₹18.05 lakh.
Disposable face masks manufacturing plant cost and economics
The sample plant works 300 days a year and sells at ₹1.39 per mask ex-GST. It starts at 60% capacity and reaches 80% in Year 5, with a team of 22.
| Land and site development | 27.04 |
|---|---|
| Building and civil works | 81.88 |
| Plant and machinery | 139.47 |
| Other fixed assets | 17.56 |
| Contingencies | 11.07 |
| Preliminary and pre-operative | 6.93 |
| Working capital margin | 22.72 |
| Total | 306.67 |
| Promoter's contribution (25%) | 76.67 |
|---|---|
| Term loan from bank (75%) | 230.00 |
| Cash credit limit (separate) | 68.16 |
| Total project cost | 306.67 |
Term loan at 10.5% with a 6-month moratorium and 54 monthly instalments. All figures are illustrative.
Disposable face masks manufacturing process
A 3-ply mask is made in one continuous pass on an automatic line. No chemicals or water are used in the process, which keeps the plant simple and clean.
- Roll loading
Two spunbond rolls, one meltblown roll and the nose wire spool are mounted on the unwinders, with the meltblown layer in the middle.
- Pleating and nose wire
The three layers run together through folding plates that form three pleats, and the nose wire is laid along the top edge.
- Edge sealing and cutting
Ultrasonic horns weld the edges without thread or glue, and a rotary cutter separates each mask body.
- Ear loop welding
Elastic loops are fed, cut and welded to both sides of each body; weak welds here cause most customer complaints.
- Inspection and testing
Operators check welds and loop pull strength, and batch samples go through bacterial filtration and breathing resistance tests.
- Packing
Masks are counted into packs of 50 or 100, flow wrapped and cartoned with a batch number for traceability.
Raw materials for 3-ply disposable face masks
Fabric weight and quality matter more than price per kg. A thin or uneven meltblown layer fails filtration tests, and buyers reject the whole batch. Most units buy fabric in rolls slit to the machine width and keep about 45 days of stock.
| Raw material | Share of cost | Year 3 (₹ lakh) |
|---|---|---|
| Spunbond polypropylene nonwoven fabric | 42% | 72.12 |
| Meltblown polypropylene filter fabric | 33% | 56.66 |
| Elastic ear loop cord | 15% | 25.76 |
| Nose wire | 10% | 17.17 |
| Total | 100% | 171.71 |
Packing material is costed separately and comes to 8.4% of sales in the sample, a high share because masks are packed in small boxes.
Face mask making machine and plant equipment
The automatic mask line is the largest item, at 46% of machinery cost in the sample. Ultrasonic horns and cutting blades wear and need spares on hand.
| Machine | What it does | Sample cost (₹ lakh) |
|---|---|---|
| Fully automatic 3-ply mask making line | Pleats, seals, cuts and welds ear loops | 64.15 |
| Semi-automatic ear loop welding machines | Backup loop welding and rework | 12.55 |
| Automatic flow wrap packing machine | Seals counted masks in packs | 16.74 |
| Clean room air handling unit with HEPA filters | Keeps the production room dust-free | 16.74 |
| BFE, PFE and breathing resistance testers | Batch tests for filtration and comfort | 13.95 |
| Air compressor with dryer | Dry air for pneumatic drives | 8.37 |
| Electrical panel and servo stabiliser | Steady voltage for ultrasonic welders | 6.97 |
| Total plant and machinery | 139.47 | |
Costs are the sample report's estimates. Get current quotations before you finalise.
Who buys disposable face masks after the pandemic?
The 2020 rush is over, and mask prices fell sharply once hundreds of new lines came up. What remains is steady institutional use, with short spikes during smog seasons and flu outbreaks. A new unit wins on consistent test results, reliable supply and buyer credit rather than on brand.
- Hospitals, nursing homes and diagnostic labs
- Medical and surgical distributors
- Pharmacy chains and online sellers
- Food, pharma and electronics factories
- Dental clinics, salons and laboratories
- Government health tenders
Plan for idle capacity: many mask machines bought in 2020 now stand idle. Check local demand and tie up two or three regular buyers before you size the plant.
Licences and approvals for a face mask unit
Licences depend on whether you sell general-use masks or masks for medical use. Decide this before you apply, since it changes testing and paperwork.
| Business registration | Udyam (MSME) registration and GST registration |
|---|---|
| Medical device licence | Masks sold for medical use come under the Medical Devices Rules, 2017. Class A and B manufacturing licences are granted by the State Licensing Authority (application in Form MD-3); confirm the risk class with CDSCO |
| Product standard | IS 16289:2014 is the BIS specification for surgical face masks; hospital buyers and tenders ask for test reports against it |
| Quality system | Medical device makers keep a documented quality system, usually to ISO 13485; Class A and B sites are audited by a Notified Body |
| Pollution board consent | Mask welding has no effluent; check your state list, as some boards place dry assembly of surgical products in the white category |
| Factory and fire | Factory licence where worker thresholds apply, and a fire NOC because fabric stocks burn easily |
Mistakes that weaken a face mask project report
- Using 2020 selling prices
Mask prices dropped after the pandemic. Projections built on old rates show profit that the market will not pay.
- Taking the machine's rated speed as output
Changeovers, roll splices and loop welding stops cut real output well below the rated masks per minute.
- No budget for testing
Filtration and breathing resistance tests for every batch, in-house or at a lab, are a running cost that buyers expect to see.
- Skipping the licence question
Calling a mask surgical without a medical device licence blocks hospital and tender sales and puts the whole plan at risk.
- Ignoring buyer credit
Hospitals and tenders pay in 60 days or more. Without this, the cash credit limit is too small in Year 1.
How NPCS helps you set up a disposable face mask unit
- Product and capacity choiceGeneral-use or surgical grade, number of lines and daily output to match your buyers.
- Machinery and fabric sourcingCompare mask lines, loop welders and test equipment, and plan fabric supply.
- Bank-ready project reportProjections, DSCR and working capital in the format your lender wants.
- Licence and layout planningClean room layout and the approvals list for the Medical Devices Rules and your state.
NPCS, led by founder Ajay Kumar Gupta, has 75 medical device and disposables assignments on its client list. It has prepared project reports since 1994 for entrepreneurs, banks and companies.
What's inside the disposable face masks sample report
- Introduction
- Uses and applications
- Market potential
- Manufacturing process
- Raw materials
- Plant and machinery
- Land, building and utilities
- Manpower
- Licences and approvals
- Project cost and means of finance
- Working capital
- Projected profitability
- Cash flow statement
- Projected balance sheet
- Depreciation
- Term loan repayment
- Debt service coverage
- Break-even analysis
- Financial ratios
- Key assumptions
- Conclusion
- Monthly loan repayment schedule
18 pages, five-year projections, illustrative figures.
Open sample reportFree sample or a report for your project?
| What you get | Free sample | NPCS report for your project |
|---|---|---|
| Capacity and location | Typical unit | Your capacity, site and state |
| Figures | Illustrative | Built on current prices and quotations |
| Machinery suppliers and quotations | No | Yes |
| Market survey for your region | No | Yes |
| Bank or scheme format (PMEGP, term loan) | No | Yes |
| Use for a loan application | No | Yes |
Real NPCS disposable face masks project reports
These are disposable face masks project reports NPCS has prepared, with the plant capacity, total capital investment, rate of return and break-even worked out in each. Costs have moved since some were written, so we bring any of them up to date for your capacity and location.
| Project report | Plant capacity | Total investment | Rate of return | Break-even | Action |
|---|---|---|---|---|---|
| Disposable Surgical Face Mask & N95 Masks | Surgical Face Mask:14400 Pcs Per Day: N95 Face Mask:14400 Pcs. Per Day | ₹7.17 crore | 28% | 40% | Get this report |
| Disposable Face Masks | Surgical Face Masks (each Pkts 25 Pcs.): 1,694 Pkts / day N95 Face Masks (each Pkts 5 Pcs.): 8,467 Pkts / day | ₹14 crore | 27% | 58% | Get this report |
Figures as worked out in each NPCS report. Total investment includes plant and machinery, land and building, and working capital.
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Disposable Face Masks project report: frequently asked questions
How much does it cost to start a disposable face mask manufacturing unit?
A unit with one automatic mask machine in a rented shed needs roughly ₹15–40 lakh, and a unit with two or three lines, a clean room and its own test lab about ₹80–200 lakh. Our sample report models a 1,60,000 masks per day plant at ₹306.67 lakh including land and building. These are indicative figures; your report costs your own capacity and location.
Which raw materials are used to make a 3-ply face mask?
The outer and inner layers are spunbond polypropylene nonwoven fabric and the middle filter layer is meltblown polypropylene. Elastic ear loop cord and a nose wire complete the mask. In our sample report the two fabrics make up 75% of raw material cost, so fabric buying decides most of the margin.
Which machine is used for making disposable face masks?
Most units use a fully automatic mask making line that unwinds three fabric rolls, pleats them, inserts the nose wire, welds the edges ultrasonically and attaches ear loops. Smaller units run a body making machine with semi-automatic ear loop welders. A packing machine, compressor and filtration test equipment complete the set.
Is a disposable face mask business profitable?
In our illustrative sample, a 1,60,000 masks per day unit earns a 22% return on investment in Year 3, breaks even at 41% of capacity and pays back in about 3.6 years. Real profit depends on fabric prices, ex-factory selling price, hospital and distributor credit terms and how steadily the line runs.
Do I need a licence to manufacture surgical masks in India?
Yes, if you sell masks for medical use. They come under the Medical Devices Rules, 2017, and Class A or B manufacturing licences are granted by the State Licensing Authority. Confirm the risk class with CDSCO first. Hospital buyers also ask for test reports against IS 16289:2014, the BIS standard for surgical face masks.
Face mask ka business kaise shuru kare?
Start by choosing your product, general use or surgical grade, since that decides licences and testing. Then fix capacity, buy one automatic mask line, arrange a clean shed and fabric suppliers, and get Udyam, GST and pollution consent. A project report with costs and projections is what the bank needs for the loan.
Is the sample report free and can I use it for a loan?
The sample is free to view and download. It is an illustrative report that shows the format and depth of an NPCS report; its figures are representative and not based on a real project, so it should not be submitted to a bank. For a loan, NPCS prepares a report for your own capacity, location and loan scheme.
Sources and references
- IS 16289:2014 Medical Textiles, Surgical Face Masks, SpecificationBureau of Indian Standards, checked Oct 2026
- Revised product manual for surgical face masks to IS 16289:2014 (circular, 19 May 2020)Bureau of Indian Standards, checked Oct 2026
- Medical Devices Rules, 2017Central Drugs Standard Control Organisation, checked Oct 2026
- Prime Minister's Employment Generation Programme (PMEGP)State Bank of India, checked Oct 2026
- Model project report: surgical 3 ply mask manufacturing unitMSME Department, Government of Uttar Pradesh, checked Oct 2026
- White category industries listState Pollution Control Board, Odisha, checked Oct 2026
The NPCS project team, led by Ajay Kumar Gupta
This page and its sample report are prepared and reviewed by the NPCS project team, which has written techno-economic feasibility studies and detailed project reports since 1994.
Ajay Kumar Gupta founded Niir Project Consultancy Services (NPCS) and leads the organisation. With 40 years of experience in MSME project consulting, he has built the team that has delivered more than 28,000 project reports for clients worldwide, helping entrepreneurs plan and finance profitable manufacturing businesses.
- Published
- Last updated
- Next review
- Oct 2027
- Reviewed by
- NPCS project team
This page is reviewed every 12 months, or sooner when scheme limits, GST rates, BIS rules or pollution categories change. The sample report is illustrative: its figures are generated from industry-typical ratios for a unit of this size, checked so every statement balances, and are not taken from any client project.