Bed Sheet with Pillow Covers Set

Home » Technology » Project Profiles » Textile » Bed Sheet with Pillow Covers Set
Product Code N.A.
Quality and Standards There is no standard specification for the Bed sheet with pillow cover set. The bed sheets are manufactured by the customer’s specification, design and style. There is some specification by the Govt. dept. like Railway, Police and Tourism etc.
Production Capacity Qty. : 36,000 Nos. (per annum)
Value : Rs. 1,26,00,000
Uploaded on January 2006


In a well furnished home, bed room is very important one, as a part of overall interior of a House. So a good bed cover matching with colour of the room and pillow cover is very important as a part of interior bed room. This reflect taste and status of the owner, who has spent enormous sum of money to decorate the house. So the demand of above textile product such as bed cover and pillow cover is increasing in the domestic as well export market every day. The made up products are very easy to manufacture and easily marketable. The above products have been finding acceptance due to low cost of fabrication, saving of cloth as well as saving of time.

Market Potential

The demand in the market specially to cater both middle and upper class of families settled in urban areas, bed cover and pillow cover demand is increasing day by day to cater the taste of owner. The market of bed sheet and pillow cover has good scope in India and abroad. The marketing is not a problem provided the customers are made aware of the cost benefit. There is a good market in Delhi, Kolkata, Chennai, Punjab, Haryana and Andhra Pradesh.

The export market for Indian bed sheet is in Germany, USA, Canada, U.K., Indonesia and Austria. There is a good demand in Government departments like Railways, Tourism, Defence and Police etc.

Basis and Presumptions

  • The 250 sq. mt. covered area is required on rental basis @Rs. 20 per sq. mt. depends upon area to area.
  • The machinery and equipment are of a particular make and price of machines are drawn on the basis of present market rates.
  • The working capital has been taken on 3 months basis or 75% efficiency basis. After one or two years the full capacity may be utilized.
  • The technical staff and skilled labour of this industry is locally available.
  • The calculation is based on bed sheet of 5 mtrs. and 1.5 mtr. for pillow cover.
  • The unit will work on single shift basis 300 days in a year.

Implementation Schedule

  • First step is to get the project report prepared/revised in two weeks time.
  • Second step is to locate the premises for factory before delivery of the machines.
  • Third step is to get provisional registration from DIC/ Commissioner of Industries.
  • Fourth step is to contact financial institutions for loan, if required.
  • Fifth step is to arrange technical staff and labour for the manufacturing unit.

Technical Aspects

Process of Manufacture

In woven cotton fabric/grace fabric/ terrycot fabrics different colours and shades are available in the open market. To check unevenness of fabric and defect in colour dyes, the cloth is laid on the table for visual inspection of the said defects before cutting of cloth. The fabric is then cut as per length of bed sheet and pillow cover and stretched, embroidered by stitching machines. The products are labeled, pressed and then packed in polythene packets followed by cartoon boxes for despatch.

Quality Control and Standards

There are a number of BIS prepared on fabrics so precaution should be taken while purchasing of raw material in fast shade and good quality.

Production Capacity (per annum)



Amount(In Rs.)

Bed sheet set with pillow cover of different design and shade. 36,000 Nos. 1,26,000
Motive Power 2 kW.

Financial Aspects

Fixed Capital

Land and Building (Rented) (per month)(Rs.)
Covered area 250 @ Rs. 20 per sq. mt. 5,000

Machinery and Equipment



Amount(In Rs.)

Foot operated stitching machine with all accessories 8 36,000
Double needle stitching machine with motor and all accessories 1 35,000
Flat lock stitching machine with motor and accessories 1 34,000
Embroidery machine with motor and all accessories 1 5,000
Installation charges @10% with electrification etc.   11,000
Workshop and testing equipment LS 9,000
Office equipment   12,000
Pre-operative Expenses   10,000
Total 1,52,000

Working Capital (per month)

Staff and Labour

Staff and Labour


Salary(In Rs.)

Amount(In Rs.)

Cutting master 1 3,500 3,500
Supervisor 1 3,000 3,000
Accountant cum clerk/(part time) 1 1000 1000
Skilled workers 10 2,500 2,50,00
Un-skilled workers 2 2250 4,500
Peon cum Chowkidar 1 2,500 2,500
Total 39,500
(+) perquisites @ 20% 7,900
Total 47,400

Raw Material and Packaging Material



Rate(In Rs.)

Amount(In Rs.)

Cotton/grace fabrics of different colours, design and shade 19,500 mtr. 40/mt. 7,80,000
Sewing/embroidery thread and other accessories including packing material   20/set 60,000
Total 8,40,000



Power/Electricity and Water charges LS 20000 3,000
Card punching and stitching machine 60000

Other Contingent Expenses


Amount (Rs.)

Rent 5,000
Advertisement and publicity 500
Postage, stationery and Telephone 2,500
Travelling/transportation charges 2,500
Taxes/Insurance 1,000
Misc. 800
Consumable store 500

Total Capital Investment

Fixed capital Rs. 1,52,000
Working capital (for 3 months) Rs. 27,09,600
Total Rs. 28,61,600

Machinery Utilisation

Capacity is utilized 75% of the installed capacity.

Financial Analysis

Cost of Production (per annum)


Total recurring expenditure 1,08,60,000
Depreciation on m/c and equipments @10% 12,100
Depreciation on office equipment and fixtures @ 20% 42,00
Interest on total investment @15% 4,30,050
Total 1,13,06,350
Say 1,13,06,000

Turnover (per year)



Rate (Rs.)

Amount (Rs.)

Bed sheet sets with pillow covers of different colours, design and shades 36,000 350/set 1,26,00,000

Net Profit (per year) (Before Income Tax)

Turnover – Cost of Production Net Profit
Rs. 1,26,00,000 – 1,13,06,000 Rs. 12,94,000

Net Profit Ratio


Net Profit × 100

Total turnover

1294000 × 1000



Total Capital Investment


1294000 × 100



Break-even-point (% of total production envisaged)

Fixed Cost


Depreciation 16,750
Rent 60,000
Interest 4,30,050
40% of wages for staff and labour 2,36,160
40% of other expenses including utilities 47,040
Insurance 12,000
Net profit (per year) 8,02,000
B.E.P. FC × 100
FC + Profit

802000 × 100
802000 + 1294000


= 38.28%

Addresses of Machinery Manufacturers and Suppliers

  • M/s. Kapoor Sewing Machine
    F-174-B, Laxmi Nagar,
  • M/s. K. C. Sewing Machine
  • M/s. Paul Brothers & Co.
    1523, Nai Sarak,
  • M/s. Rajan Hosiery Enterprises
    21-B, New Qutab Road,
  • M/s. Gupta Sewing Machine Co.
    2639, Sadar Thana Road,
    Sadar Bazar,

Addresses of Raw Material Suppliers

Raw materials are available in local market.

For further information please contact

Information Manager
TIMEIS Project