§1What this business is

Bought foam is cut to size, a memory-foam layer is glued onto relax foam, quilted fabric is cut and stitched as top, side and base panels, and the edges are closed on a tape-edge machine before checking and packing. The report takes a 6 × 4 mattress at about ₹3,000 of raw material and ₹4,000 sale price in year 1.

Capacity: 15 mattresses a day; 2,025 in year 1 at 45%, 2,925 in year 5 at 65%.

§2Is it right for you?

Who it is for

Someone with furniture or bedding trade links in a growing town.

Who it is not for

Someone who wants to compete with national brands on price alone.

Advantages

  • Simple assembly from bought foam — no foaming plant
  • Mattress demand grows with new households
  • Few staff and modest machines
  • Can make custom sizes for local buyers

Drawbacks

  • Foam and fabric take most of the sale price
  • Big organised brands are growing fast
  • Bulky goods — storage and transport cost
  • Thin margin (4–8% net)

Skills you need

  • Foam cutting and lamination
  • Quilting and tape-edge stitching
  • Buying foam at good rates
  • Dealer network

Why difficulty 2/5: Easy assembly; profit depends on buying foam well and selling through dealers.

§3Market

Who buys

  • Households
  • Hotels, hostels and guest houses

How it sells

  • Furniture and mattress dealers
  • Direct orders
  • Online marketplaces

Good to know

  • The report says India's mattress market grew above 11% a year over five years, and the organised segment nearly 17%.

§4Raw material & machinery

ItemQtyCost
Automatic tape-edge machine with looper head (table 75 × 55)1₹4,76,000
Juki sewing machine1₹22,000
Hand foam cutter1₹15,000
Cloth cutter2₹7,000
Compressor (optional)1₹60,000

From: PMEGP sample project report — Foam Mattress (prepared by Udyami/Samadhan)

  • Relax foam and memory foamraw material about ₹3,000 per 6 × 4 mattress in year 1
  • Quilt fabric and cotton fabric rollfor the cover
  • Threadfor stitching

From: PMEGP sample project report — Foam Mattress (prepared by Udyami/Samadhan)

In our raw material database

MDI (methylene diphenyl diisocyanate) →TDI (toluene diisocyanate) →Polyether polyol →

§5Licences & registration

  1. Udyam registration
  2. GST registration
  3. Trade licence from the local body
  4. Fire NOC
  5. Trademark for your brand (optional)

We can do this registration for you

§6Schemes & subsidies

Built for PMEGP; at ₹15.44 L it also fits MUDRA, CGTMSE and Stand-Up India.

§7Money

How the investment is worked out: Building/shed 1,000 sq ft ₹4.00 L + plant & machinery ₹5.80 L + furniture ₹1.20 L + working capital ₹4.44 L = ₹15.44 L. Finance: own ₹1.54 L, term loan ₹9.90 L, working-capital loan ₹4.00 L.

Working capital: Working capital ₹4.44 L (bank ₹4.00 L); raw material ₹60.75 L in year 1.

Year not printed on the report — check current machinery prices.

How to prepare a loan file

§8Export potential

Confirm the HS code in the DGFT ITC(HS) lookup before you export

9404.21Mattresses of cellular rubber or plastics, whether or not covered

Export council / board: DGFT

  • HS codes are from the WCO HS 2022 list; confirm the 8-digit ITC(HS) line with DGFT or your customs broker.
  • You need an Import Export Code (IEC) from DGFT before the first shipment.

§9Risks — where people fail

  • Foam price rise
  • Brand competition
  • Fire in foam storage
  • Credit to dealers

§1030 / 60 / 90-day plan

A general plan that applies to any business. A plan for this business will be added after research.

  1. Days 1–30: Visit a working foam mattress making unit, ask 10 buyers about price and quantity, and get quotations from 3 suppliers.
  2. Days 31–60: Udyam and the licences you need (Udyam registration, GST registration), a project report (DPR), and the scheme or loan file.
  3. Days 61–90: Space and machines, trial production, and first deliveries to 10 customers.

§11Who to connect with

Not verified yet

Associations, clusters and training institutes — the directory is being built. Connect

§12Watch

There is no episode on this business yet. Shows are coming soon on the Podcast page.

Want to start Foam Mattress Making?

DPR, loan file or registration — ask us on WhatsApp.

Get a DPR / loan file made

Sources

  1. PMEGP sample project report — Foam Mattress (prepared by Udyami/Samadhan)

Data review: 6 October 2026. Spotted a mistake? Report it. For information only — not legal or financial advice.