The raising of beauty awareness and increasing growth of optimistic view on market. In order to enter the market and position the brand precisely, it is important for cosmetics and skin care products were the trend in Taiwan in the last 5 years. As growing demand for consuming face mask become the trend, manufactures and brands have an entrepreneur to understand and analyze the consumer behavior, characteristics and market status of face mask in Taiwan. The purpose of this study is to understand the features of creating a new face mask brand in Taiwan and predict the overall operation, brand positioning and financial performance. For research and develop of Resplendissance face mask with natural ingredients and vacuum packaging, the price positioning at medium-premium level to target office lady, female in labor force and teenagers. The performance of Resplendissance financial statement for five years, the great investment on promoting the product on drug store and social media channels by bloggers and youtubers results serious financial problem of generating negative profit totally NTD$1,321,200 in the beginning of four years. Assuming growth rate of sell quantity increasingly by 40%~50% every year because of continuously promoting on social media channels to attract Taiwanese and foreign countries in Asia, then net profit will finally reach to positive NTD$ 149,220 in fifth year and generate positive profit in the following years.