Strain developing polyvinyl chloride (PVC) films containing Al flake powder during formation was analyzed by a finite element method. It was found that stress in the film was concentrated at the edge of the Al flake powder, and led to breakdown of the film. Strain in rigid films was less than in flexible films. In an effort to improve the formability of PVC films containing Al flake powder used to coat sheet steel, the composition of the plasticizer in PVC plastisol was examined. It was found that by using a secondary plasticizer and a reactive plasticizer in the PVC plastisol containing Al flake powder it was possible to obtain a rigid PVC film, and the tearing load and tensile breaking load of the film were improved, resulting in good formability in a variety of roll forming processes.