§1What this business is

A jumbo roll of tissue paper is loaded on the machine with paper cores; the paper is embossed, perforated, slit, rewound into logs, glued and cut into 4-inch rolls, then packed. It is a converting job — no paper is made in the unit.

Capacity: 4,500 rolls a day, 10,80,000 rolls a year (100 g each); year 1 at 50% (5,40,000 rolls).

§2Is it right for you?

Who it is for

Someone who can sell to hotels, offices, hospitals and supermarkets in a city.

Who it is not for

Someone in a small town with little demand for toilet rolls.

Advantages

  • One machine (₹3.15 lakh) and a team of 4
  • Hotels, offices and city homes use toilet rolls daily
  • Small space (about 500 sq ft)
  • Same machine can make kitchen rolls

Drawbacks

  • Raw paper is two-thirds of sales (₹40.50 lakh of ₹61.88 lakh in year 1)
  • Thin profit for the turnover
  • Bulky goods — freight eats margin over distance
  • Price competition from big tissue brands

Skills you need

  • Machine operation and setting
  • Buying jumbo reels at the right price
  • Selling to institutions and HoReCa
  • Packing and stock control

Why difficulty 2/5: Simple machine and small team; profit depends on paper price and steady buyers.

§3Market

Who buys

  • Hotels, restaurants and offices
  • Hospitals and institutions
  • Urban households

How it sells

  • Supermarkets and general stores
  • Housekeeping and facility-management suppliers
  • Direct supply to hotels and offices

Good to know

  • Raw material is ₹40.50 lakh of ₹61.88 lakh sales in year 1.
  • The machine cost in the report excludes GST.

§4Raw material & machinery

ItemQtyCost
Toilet paper roll machine (embossing, perforation, slitting, rewinding)1₹3.15 lakh

From: PMEGP sample project report — Toilet Paper Roll (prepared by Udyami/Samadhan)

  • Tissue paper jumbo rolls, 17 GSMsoft paper ₹70–72 a kg, hard paper ₹60–64 a kg; ₹75 a kg used in year 1 of the report
  • Paper cores, glue and packing materialpacking ₹0.62 lakh in year 1

From: PMEGP sample project report — Toilet Paper Roll (prepared by Udyami/Samadhan)

In our raw material database

Paper pulp (wood, bamboo and agro pulp) →

§5Licences & registration

  1. Udyam registration
  2. GST registration
  3. Fire and pollution clearances as required
  4. Legal Metrology registration for packaged goods
  5. Trademark for the brand

We can do this registration for you

§6Schemes & subsidies

The report applies 25% PMEGP margin money on ₹7.22 lakh (₹1.80 lakh); MUDRA and CGTMSE also fit.

§7Money

How the investment is worked out: Sample report 'cost of project' ₹7.22 lakh (building & civil work ₹2.50 lakh, plant & machinery ₹3.72 lakh, furniture ₹1.00 lakh). With working capital of ₹5.00 lakh its cost table totals ₹12.22 lakh. Finance: own share ₹1.22 lakh, term loan ₹6.50 lakh, working-capital limit ₹4.50 lakh.

Working capital: Working capital ₹5.00 lakh (bank ₹4.50 lakh) on top of the ₹7.22 lakh fixed cost.

Year not printed on the sample 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

4818.10Toilet paper
  • Toilet rolls are bulky and low in value, so export is usually only to nearby countries; get an IEC first.

§9Risks — where people fail

  • Tissue paper price rises
  • Moisture damage in storage
  • Price war
  • Bulk buyers delaying payment

§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 toilet paper roll 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 Toilet Paper Roll Making?

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

Get a DPR / loan file made

Sources

  1. PMEGP sample project report — Toilet Paper Roll (prepared by Udyami/Samadhan)

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