Achieving economic recycling applications is the goal of waste plastic recovery technology. This technology addresses the specific requirements of polyol in the flexible PU foam process. It has developed a method to control the hydroxyl value of polyols resulting from polyurethane degradation. By breaking down some of the urethane functional groups in the PU network structure, the molecular weight and hydroxyl values are adjusted to a range suitable for flexible foam. This achieves a quality specification similar to that of new petrochemical polyols. The technology has been successfully applied to recycled regenerated foam, achieving the goal of a waste-free production process.