A Paper Napkin Manufacturing Unit is a small to medium scale enterprise that manufactures disposable paper napkins using tissue paper and safe dyes. The production process involves tissue paper procurement, cutting to required sizes, folding, embossing or printing, quality inspection, and packaging. Paper napkins are valued for their hygiene, absorbency, softness, and convenience, making them essential for restaurants, hotels, cafes, households, and social events. The unit requires moderate investment in machinery such as cutting machines, folding and embossing machines, printing units, and packaging equipment, along with skilled and semi skilled labor. With growing awareness about hygiene and disposable products, the demand for paper napkins is steadily increasing. By producing high quality, soft, and durable napkins, the unit can achieve steady demand, repeat orders, and good profitability, while also exploring opportunities for custom printed and branded napkins.