What is a toothbrush project report?
A toothbrush project report is a detailed project report (DPR) for a unit that moulds plastic handles, fixes nylon bristle tufts into them and packs the finished brushes. It sets out the process, machinery, raw materials, market, project cost, means of finance, five-year projections, DSCR and break-even that a bank or PMEGP office reads before funding the plant.
First-time entrepreneurs and plastic moulders adding a product line use it to size the unit and apply for a loan; lenders use it to judge whether the unit can repay.
Also known as: toothbrush manufacturing project report, toothbrush business plan, project report on toothbrush, DPR for toothbrush making, toothbrush plant feasibility report.
What a bank checks in a toothbrush project report
A toothbrush unit sells a cheap item in very large numbers, so small errors per brush turn into large errors in the projections. Lenders look hardest at these four values, shown here as used in our sample report.
This is what a distributor pays, not the printed MRP. A report that uses MRP as its selling price overstates revenue and DSCR from the first year.
Bristle filament and polypropylene make up 78% of raw material cost. Both are oil-based, so the report should test what a price rise does to profit.
Every brush needs its own blister card or pouch. In the sample, packing is the second-largest running cost after raw materials, ahead of wages.
FMCG distributors and retail chains expect credit. Debtor days, together with 30 days of filament and granule stock, set the cash credit limit.
Values are the assumptions in our illustrative sample. Your report uses figures for your capacity, suppliers and buyers.
Toothbrush manufacturing plant cost in India
Cost depends mostly on how many tufting machines you run and whether you mould your own handles. The middle tier is the unit in our sample report; the other two are indicative ranges.
Small unit
₹35–60 lakh
About 8,000–12,000 brushes per day, one moulding machine and one or two tufting machines
- Machinery and moulds₹20–35 lakh
- Rented shed and fit-out₹5–12 lakh
- Working capital margin₹5–10 lakh
Can fit PMEGP if the project cost stays within ₹50 lakh
Mid-size unit
₹179 lakh
32,000 pieces per day, 96,00,000 pieces per year
- Plant and machinery₹81.73 lakh
- Building and civil works₹47.23 lakh
- Working capital margin₹13.94 lakh
Term loan ₹133.97 lakh (75%), promoter ₹44.66 lakh
Large unit
₹4–7 crore
About 80,000–1,50,000 brushes per day on automatic lines
- Machinery and moulds₹2–3.5 crore
- Land and building₹1–2 crore
- Working capital margin₹40–80 lakh
MSME term loan from a bank
Small and large ranges are indicative. Costs vary with location, the number of mould cavities and whether tufting machines are imported or Indian.
Toothbrush plant economics in our sample report
The sample models a 32,000 pieces per day unit working 300 days a year, starting at 60% capacity and reaching 80% in Year 5. The selling price is ₹6.48 per piece before GST, and the unit employs 18 people.
| Land and site development | 11.51 |
|---|---|
| Building and civil works | 47.23 |
| Plant and machinery | 81.73 |
| Other fixed assets | 13.75 |
| Contingencies | 6.45 |
| Preliminary and pre-operative | 4.02 |
| Working capital margin | 13.94 |
| Total | 178.63 |
| Promoter's contribution (25%) | 44.66 |
|---|---|
| Term loan from bank (75%) | 133.97 |
| Cash credit limit (separate) | 41.80 |
| Total project cost | 178.63 |
Term loan at 10.5% with a 6-month moratorium and 54 monthly instalments. All figures are illustrative.
Toothbrush manufacturing process, step by step
A plastic toothbrush passes through six stages. Some small units buy moulded handles and start at tufting, but they lose control over hole accuracy, which decides how firmly the tufts hold.
- Handle moulding
Polypropylene granules are dried, mixed with colour masterbatch and injection moulded in multi-cavity tools that also form the tuft holes in the head.
- Grip overmoulding
A second shot of soft TPE forms the thumb grip. The two plastics must bond well, or the grip peels off in use.
- Tufting
The tufting machine picks a measured bundle of filament, folds it over a small metal anchor and drives it into each hole.
- Trimming and end rounding
Tufts are cut to a flat, wave or zigzag profile, then the cut tips are ground round so they do not scratch the gums.
- Inspection
Sample brushes are tested for tuft retention, and brushes with loose filaments, short shots or flash are rejected.
- Packing
Brushes go into blister cards or flow-wrap pouches printed with the batch code and MRP, then into cartons for distributors.
Raw materials for toothbrush making
Bristle filament is the costliest input, followed by polypropylene for handles. Filament is bought in fixed diameters, and the diameter decides whether a brush is sold as soft, medium or hard, so buyers check it on every lot.
| Raw material | Share of cost | Year 3 (₹ lakh) |
|---|---|---|
| Nylon 612 or PBT bristle filament | 44% | 69.12 |
| Polypropylene granules for handles | 34% | 53.41 |
| TPE for soft grip overmoulding | 12% | 18.85 |
| Colour masterbatch | 5% | 7.85 |
| Anchor wire for tufting | 5% | 7.85 |
| Total | 100% | 157.08 |
Toothbrush making machine list and cost
Moulding and tufting are the two big items. In the sample, the moulding machines cost ₹22.88 lakh and the tufting machines ₹21.25 lakh, out of ₹81.73 lakh for all plant and machinery.
| Machine | What it does | Sample cost (₹ lakh) |
|---|---|---|
| Injection moulding machines | Mould the handles | 22.88 |
| Handle and overmould tools | Multi-cavity moulds that set handle shape and hole pattern | 13.08 |
| Anchor tufting machines | Fix filament tufts into the head | 21.25 |
| Trimming and end-rounding machine | Cuts the tuft profile and rounds the tips | 8.17 |
| Blister or card packing machine | Seals each brush in its retail pack | 6.54 |
| Mould chiller and cooling tower | Cools the moulds for a steady cycle time | 3.27 |
| Air compressor and dryer | Runs the tufting and packing machines | 2.45 |
| Hopper dryer and vacuum loaders | Dry and feed granules to the moulding machines | 1.64 |
| Quality control test equipment | Checks tuft pull strength and dimensions | 2.45 |
| Total plant and machinery | 81.73 | |
Costs are the sample report's estimates for a 32,000 pieces per day unit. Get current quotations before you finalise.
Is there a market for a new toothbrush unit?
Every member of a household uses a toothbrush and replaces it every few months, so demand repeats through the year with no season. In villages and small towns, more families are moving from neem sticks (datun) and tooth powder to brushes.
National brands hold most city shelves. That is why a new unit usually starts with economy and mid-range brushes, private-label supply and bulk orders rather than its own retail brand.
- Oral care brands that outsource manufacturing
- Supermarket and pharmacy chains buying private-label brushes
- FMCG distributors and wholesalers in smaller towns
- Suppliers of hotel, railway and airline amenity kits
- Dental clinics and institutions buying in bulk
Where a new unit wins: private-label buyers choose suppliers on price, on-time delivery and tufts that do not shed. A unit that holds tuft quality steady can win these orders without spending on advertising.
Licences, BIS standards and GST for a toothbrush unit
Beyond the usual factory approvals, the brush, its retail pack and its plastic packaging each carry rules of their own. Status as of October 2026.
| Business registration and GST | Udyam (MSME) and GST registration. Toothbrushes fall under HSN 9603 21 00, taxed at 5% since 22 September 2025 (18% before) |
|---|---|
| Product standard | IS 3387:2026, the BIS specification for manual toothbrushes, with IS 18951:2025 for general requirements and test methods |
| Tuft testing | IS 18786:2024 sets the method for testing how the tufted head resists bending; keep the matching test equipment in the QC lab |
| Pollution board consent | Consent to establish and operate from the State Pollution Control Board. Each state sets the category; Punjab, for example, lists small-scale injection moulding from virgin granules as green |
| Legal Metrology | Registration as a packer under Rule 27 of the Packaged Commodities Rules, 2011, and the Rule 6 declarations on every pack, including maker's address, count, month of packing, MRP and a consumer care contact |
| Plastic packaging EPR | Brand owners using plastic packaging register on the CPCB EPR portal under the Plastic Waste Management Rules; micro and small brand owners are exempt from the EPR obligation |
Mistakes that weaken a toothbrush project report
- Pricing at MRP instead of the ex-factory rate
Distributor and retailer margins come out of MRP. Revenue built on MRP looks healthy on paper and fails at the first bank review.
- Leaving out packing cost per brush
Blister cards, pouches and cartons are a large cost in this product. Missing them inflates gross margin by double digits.
- No allowance for rejects and mould changes
Loose tufts, short shots and colour changeovers all waste material and machine time. Saleable output must be lower than machine output.
- Forgetting new moulds for private-label designs
Private-label buyers often want their own handle shape. Each new multi-cavity tool is capital spending that must sit in the project cost or the price.
- Thin filament stock
Filament comes in set diameters and colours from a few specialised suppliers. The sample holds 30 days of raw material stock to avoid stoppages.
How NPCS helps you set up a toothbrush unit
- Capacity and product rangeChoose daily output and the mix of adult, child and economy brushes for your buyers.
- Moulding and tufting lineCompare Indian and imported tufting machines, mould cavities and suppliers.
- Bank-ready project reportProjections, DSCR and working capital in the format your lender or PMEGP office wants.
- Standards and approvalsBIS testing, Legal Metrology, EPR and the approvals list for your state.
NPCS's client list shows 4 assignments for toothbrush projects and 24 in personal care, prepared by the NPCS project team for entrepreneurs and companies in India and abroad since 1994.
What's inside the toothbrush 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 |
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Toothbrush project report: frequently asked questions
How much does it cost to start a toothbrush manufacturing unit?
A small unit making 8,000–12,000 brushes a day needs roughly ₹35–60 lakh, while an automatic plant of 80,000 brushes a day or more needs about ₹4–7 crore. Our sample report models a 32,000 pieces per day unit at ₹178.63 lakh, including land, building and working capital margin. These are indicative figures; your report works out the cost for your own capacity and site.
Which machines are needed to make toothbrushes?
You need injection moulding machines with multi-cavity handle moulds, an overmoulding tool if the brush has a soft grip, anchor tufting machines, a trimming and end-rounding machine, and a blister or pouch packing machine. Support equipment includes a mould chiller, air compressor, hopper dryer and a small testing lab. In our sample, the machinery totals ₹81.73 lakh.
What raw materials are used in toothbrush manufacturing?
Handles are moulded from polypropylene, often with a TPE soft grip and colour masterbatch. Bristles are nylon 612 or PBT filament, fixed into the head with small metal anchors cut from wire. In our sample report, filament is 44% of raw material cost and polypropylene 34%. Blister cards and cartons are counted separately as packing.
Is toothbrush manufacturing profitable?
In our illustrative sample, a 32,000 pieces per day unit earns a 27% return on investment in Year 3, breaks even at 42% of capacity and pays back in about 3.1 years, with an average DSCR of 2.10. Real profit depends on filament and polypropylene prices, packing cost per brush, the price distributors pay and how quickly they settle bills.
Can I get a PMEGP loan for a toothbrush unit?
Yes, if the project cost stays within the scheme limit of ₹50 lakh for manufacturing, which suits a small unit with one moulding machine and one or two tufting machines. PMEGP gives a margin-money subsidy of 15–35% of project cost, and the applicant puts in 10% (5% for special categories). Larger units usually take an MSME term loan from a bank.
Is there a BIS standard for toothbrushes, and what GST applies?
Yes. IS 3387:2026 is the Indian Standard specification for manual toothbrushes, and IS 18951:2025 sets general requirements and test methods. Toothbrushes are classified under HSN 9603 21 00, and GST on them was cut from 18% to 5% with effect from 22 September 2025. Check the BIS and GST portals for any later change before you price.
Can the same unit make bamboo toothbrushes?
Partly. Bamboo handles are cut, shaped, sanded and treated from bamboo strips instead of being injection moulded, so the moulding section is replaced by woodworking and drying equipment. Tufting, trimming and end rounding work on the same principle. Costs, yields and buyers differ, so a bamboo toothbrush project needs its own figures rather than this sample.
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 3387:2026 Manual toothbrush, specification (third revision)Bureau of Indian Standards, checked Oct 2026
- IS 18951:2025 Dentistry, manual toothbrushes, general requirements and test methodsBureau of Indian Standards, checked Oct 2026
- IS 18786:2024 Dentistry, manual toothbrushes, resistance of tufted portion to deflectionBureau of Indian Standards, checked Oct 2026
- Recommendations of the 56th GST Council meeting on GST rates (press release)GST Council and Press Information Bureau, Government of India, checked Oct 2026
- Prime Minister's Employment Generation Programme (PMEGP)State Bank of India, checked Oct 2026
- Green category industriesPunjab Pollution Control Board, checked Oct 2026
- FAQs on registration of PIBOs under the EPR guidelines for plastic packagingMaharashtra Pollution Control Board, checked Oct 2026
- The Legal Metrology (Packaged Commodities) Rules, 2011Legal Metrology and Consumer Protection, Government of Nagaland, 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.