A PVC Bat & Ball Manufacturing Unit is a small scale enterprise that manufactures cricket bats, baseball bats, and balls using polyvinyl chloride (PVC) and other synthetic materials. The production process involves material selection, molding or extrusion of bats, shaping, finishing, and assembling with grips, along with ball molding and finishing. PVC bats and balls are lightweight, durable, low cost, and safe, making them ideal for children, schools, indoor games, and casual sports activities. The unit requires basic machinery such as molding machines, cutting and shaping tools, presses, and finishing equipment, along with skilled or semi skilled labor. With the growing popularity of recreational sports, school physical education programs, and affordable sports gear, there is steady demand for PVC bats and balls in domestic retail and wholesale markets. This small scale unit can operate with low to moderate investment, generate good profitability, and offers opportunities to expand into other sports equipment, kits, and branded products as the business grows.