SFLNSE1 December 2022

Sheela Foam Limited has informed the Exchange about updated Investor Presentation

Sheela Foam Limited

To The Secretary (Listing Department) The BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai-400001

Date: December 01, 2022

The Manager, The National Stock Exchange India Limited Exchange Plaza, Bandra Kurla Complex Bandra(E), Mumbai-400051

BSE Scrip Code: 540203

NSE Symbol: SFL

Subject: Investor presentation

Dear Sir/ Madam,

Furtherance to our earlier communication and results for the quarter and half year ended 30th September, 2022. Please find attached updated investor presentation on results.

Thanking you. Yours faithfully,

For Sheela Foam Limited

(Md. Iquebal Ahmad) Company Secretary and Compliance Officer

SHEELA FOAM LTD.

#14, Sleepwell Tower , Sector 135, Noida- 201301 Ph: Int-91(0)-120-4162200 • Fax: Int-91-(0)-120-4162282, 4162283 • Email: contactus@sheelafoam.com

Regd. Office: 604 Ashadeep, 9 Hailey Road, New Delhi-110001, India • Ph: Int-91(0)-11-22026875-76 Toll Free: 1800 103 6664 • www.sleepwellproducts.com • www.sheelafoam.com CIN-L74899DL1971PLC005679

Sheela Foam Ltd.

Investor Presentation – November

Company Snapshot

Experienced Management

‘Sleepwell’ mattresses a household Brand and one of the most trusted brands in India

Backward Integrated Player with a wide product basket

Largest manufacturers of PU Foam in India

20-25% Market Share in the Mattresses segment

40% market share in Australia

Presence across multiple geographies

Low Gearing ratio

Consistent Positive cash flow generation

Strategic move to focus on high margin products

Marquee Investors

Proven track record in Acquisitions and Integration

Company Overview

Company Overview

Incorporated in 1971, Sheela Foam is the market leader and the largest manufacturer of Polyurethane Foam (PU) in India.

The Company manufactures various foam-based home comfort products like mattresses, furniture cushions, as well as technical grades of polyurethane foams for end-use in a range of industries like automobile, acoustics, etc.

The flagship household brands include: ‘Sleepwell’ for mattresses and home comfort, ‘Feather Foam’ a pure PU Foam and ‘Lamiflex’ a polyester foam for lamination.

The company has a global manufacturing footprint with 11 nationwide manufacturing plants in India, 5 in Australia, and 1 in Spain.

It has a strong presence and market share in Australia through its wholly-owned subsidiary, Joyce Foam Pty Ltd. and also in Spain through its subsidiary, Interplasp S.L.

The company has an integrated manufacturing facility 123,000 MTPA with a robust distribution network of 100+ exclusive distributors, 5,400+ exclusive retail dealers, and 7,850+ multi-brand outlets.

35,000

30,000

25,000

20,000

15,000

10,000

5,000

-

India Operations

Global Operations

11 Manufacturing Plants

123,000 MTPA of Total Capacity

20 – 25% Market share in India

Investor Presentation | Sheela Foam Ltd.

5 Manufacturing plants in Australia with a capacity of 11,000 MTPA

40% Market share in Australia

1

Manufacturing plant in Spain with a capacity of 22,000 MTPA to cater to European and US markets

Revenue , EBITDA (INR Mn), EBITDA Margin (%)

29,818

24,372

14.94%

14,512

10.56%

10.00%

21,414

21,736

13.82%

9.85%

2,109

3,004

3,642

3,149

1,442

FY19

FY20

FY21

FY22

H1-FY23

Q2-FY23 Revenue Breakup

Geographical Distribution

Business Segment Distribution

21.00%

14.00%

7.00%

0.00%

12%

15%

19%

73%

81%

India

Australia

Europe

Home Comfort

Technical Foam

4

Board of Directors

Rahul Gautam Chairman & Managing Director

He has been associated with the Company since 1971 and been our Managing Director since 1 April, 1996. He holds a Bachelor’s degree in Technology - Chemical Engineering from the Indian Institute of Technology, Kanpur, and a Master’s degree in Science - Chemical Engineering from the Polytechnic Institute of New York. He has over 44 years of experience in the home comfort products and PU foam industry and is the Chairman Emeritus of the Indian Polyurethane Association. Namita Gautam Whole-Time Director She has been associated with the group for the past 32 years and been a Whole-Time Director of our Company since 14 November, 2003. During her tenure, she has headed the Human Resource, Marketing and Projects departments of the Company. She currently heads our CSR initiative through the Sleepwell Foundation and heads Special Projects. She holds a Bachelor’s degree in Law and a Master’s degree in Economics from Kanpur University.

Rakesh Chahar Whole-Time Director He has been associated with the Company since 1 November, 1990 and has been a Whole-Time Director since 14 November 2003. He has more than 29 years of experience in the business of selling and marketing bedding products and polyurethane foam. He heads the Sales and Marketing function.

Tushaar Gautam Whole-Time Director He has been associated with the Company since 7 January, 2002 and been a Whole- Time Director since 1 April, 2007. He holds a Bachelor’s degree from Purdue University, USA, where his courses of study included Financial, Marketing and Operations Management. He is taking over the role of the CEO for SFL- India operation. He carries more than 18 years of experience in heading Production, Research and Development.

Anil Tandon Indepedent Director He has been associated with the company since 7 June, 2016. He is holding a Bachelor’s degree of Technology in Electrical Engineering from Indian Institute of Technology, Kanpur and a Post-graduate Diploma in Management from the Indian Institute of Management, Ahmedabad. Since 1995, he has been the Managing Director of Tex Corp Limited, a leading organization in the field of fastening products. He has several years of national and international experience in the zip fastening products sector.

Som Mittal Independent Director

He has been associated with the Company since 7 June, 2016. He holds a Bachelor’s degree in Metallurgical Engineering from the Indian Institute of Technology, Kanpur, and a post graduate diploma in Business Administration from the Indian Institute of Management, Ahmedabad. He has several years of experience in manufacturing and information technology sectors.

Ravindra Dhariwal Independent Director

He has been associated with the Company since 7 June, 2016. He holds a Bachelor’s degree in Chemical Engineering from the Indian Institute of Technology, Kanpur, and a post graduate diploma in Management from the Indian Institute of Management, Calcutta. He was the Group CEO of Bennett & Coleman, India’s largest media company. He has vast experience in the fields of Sales and Marketing Management.

Lt Gen (Dr.) Vijay Kumar Ahluwalia Independent Director

He has been associated with the company since 5 March, 2018. He is holding a Master’s degree in Defence Studies and Management from Madras University, M. Phil in Defence Studies from Indore University and PhD in Management - Internal Security and Conflict Resolution from Amity University, Noida. He has several years of experience in Defence Services. He also served as a Judge of Armed Force Tribunal and as Director General of Raffles Group of Institutions, Raffles University, Neemrana, Rajasthan.

Meena Jagtiani Independent Director

She is an MBA from the Symbiosis Institute of Business Management and has done an Executive Development Programme from Wharton Business School, University of Pennsylvania. At present, she is working as an independent HR advisor. She has three decades of rich industry experience in the field of HR. She served in various corporate houses such as the Aditya Birla Group, Daksh e-Services Private Limited, and Korn/Ferry International - world’s leading search firm before taking her role as an Independent Advisor.

Investor Presentation | Sheela Foam Ltd.

5

Key Management Personnel

Nikhil Datye Group Chief Financial Officer

He has been associated with our Company for one year. He is a qualified Chartered Accountant and did his Chartered Accountancy in the year 2000. He comes with more than two decades of management experience in Finance, Supply Chain and Business Partnering across diversified industries. Prior to joining us, his immediate assignment was with Nayara Energy as CFO & VP Finance, Legal & IT. He has also worked with various brand leaders 'Ortho Clinical Diagnostics', 'Johnson & Johnson', 'Coca – Cola', 'ABB', 'Marico Industries' under various capacities.

Md. Iquebal Ahmad Company Secretary and Compliance Officer

He has been associated with our Company since November 17, 2008. He is a member of the Institute of Company Secretaries of India. He holds a Bachelor’s degree in law and a Diploma in Corporate Law and Management. He has in the past been associated with Golden Overseas Limited (Dhanuka Group Company) as its Company Secretary and with AVA Associates, PCS firm, as an Associate. He is responsible for the secretarial and legal matters of our Company. He has been associated with the Company for about 14 years and has experience in secretarial and legal compliance.

Investor Presentation | Sheela Foam Ltd.

6

Timeline

Sheela Foam’s Limited journey begins from Sahibabad, Uttar Pradesh, founded by the chairperson emeritus Mrs. Sheela Gautam

The Company introduced rubberized coir products under the brand name Starlite and successfully tied-ups with Serta, USA, and Dunlopillo, UK, to manufacture mattresses.

Major acquisition to expand operations globally, the Company acquired the polyurethane and polystyrene business of Joyce, Australia.

Received the Computer World Premier Award. Company got listed on NSE and BSE

Many awards won including the Star SME of the Year by Business Standard; Silver medal in the India Green Manufacturing Challenge 2017, by International Research Institute for Manufacturing, India; 5 Awards for Excellence in IT.

Set up a new Subsidiary called as International Comfort Technologies to focus on key growing businesses like Exports, E-commerce and Low value Economy mattresses to cater to the 65% of the rural population

1971

1998 1999

2005

2016

2018

2021

1994

2001 2003

2008 2010

2017

2019

Flagship brand named ‘Sleepwell’ launched. Over the time it turned out to be one of the most popular choices of urban India households

India’s largest PU (polyurethane) foam producing plant started operations in Greater Noida. Expanded operations in Rajpura, Punjab and Sikkim in order to develop a closer proximity to their target markets

Awarded the Nasscom CNBC-TV18 IT user award, Silver Edge’ Award; CIO Green Edge Special Award; CIO Asia Award; and the CIO 100 Award for the 2nd time. The Company also launched revolutionary technologies with products like Impressions, Latex Plus, Resitec Air, Duet Luxury, Durafirm, Serenity and Amity.

Awarded by PU Tech for Innovative Technology for Vertical Variable Pressure Foaming..

Footprint in Europe, the Company acquired Interplasp S.L. in Spain

Investor Presentation | Sheela Foam Ltd.

7

Geographical Presence

INDIA

Jabalpur (upcoming Mfg. plant)

Nandigram

SPAIN

Yecla

Perth

AUSTRALIA

Adelaide

Sydney

Canberra

Melbourne

8

• Currently operating 11

manufacturing facilities in India. Upcoming 12th manufacturing plant in Jabalpur for Foaming and Foam processing

• Dispersed manufacturing plants to cater to strategic geographical touch points

• The plants

are

situated in close proximity to markets and ports which enables fast and better serviceability to customers and cost-effective import of raw materials as well as export of technical foam

Leading manufacturer of Mattresses and PU Foam

Geographically Dispersed

Investor Presentation | Sheela Foam Ltd.

Manufacturing Facilities

11 Manufacturing Units in India

Pioneers in Vertical Variable Pressure Foaming (VPF) – World’s most environmentally responsible foam manufacturing and is equipped with state of the art HENNECKE Foaming machines

Largest Integrated Manufacturer of PU Foam and Mattresses

MTPA 123,000

5 Manufacturing Units in Australia

Sustainable Stable business with ~40% Market Share

MTPA 11,000

Spain Unit

‘Bed in a Box’ concept opens opportunities to target US markets.

MTPA 22,000

Investor Presentation | Sheela Foam Ltd.

9

Prominent Dealer-Distribution Network

Most distributors have been associated with the company for more than 20+ years

Well-integrated with the Company’s IT platforms, tracking secondary sales made by distributors and dealers in real time

enables

that

Exclusive distributors are in strategic proximity to the manufacturing facilities, hence it helps reduce carriage fees and minimizes product damage

sales

150+ engaged with key distributors

personnel

are

actively

100+

Exclusive Dealers

5,400+ Exclusive Brand Outlets

7,850+ Multi Brand Outlets

Sleepwell World Average Size 1,000 Sq. Ft/ 321 Outlets

Sleepwell Galleries Average Size 600 Sq. Ft/ 535 Outlets

Sleepwell Shoppes

Average Size 200 Sq. Ft/1159 Outlets

Investor Presentation | Sheela Foam Ltd.

10

Social Media and BTL Marketing efforts

• Consistently expanding BTL Marketing efforts for its legacy brands like Sleepwell,

FeatherFoam, etc.

• Revitalizing E-commerce marketing by using content marketing in order to cater to

the urban population.

• Sleep X, the e-commerce brand from Sheela Foam, has launched a wide collection of durable, high-quality mattresses for enhanced back support and comfort, keeping the changing buying habits/lifestyles of the youth in mind.

Content Marketing

• Sleepedia:

is one of the initiatives undertaken to raise awareness about the significance of sleep, sleep disorders and how to combat them, and methods to inculcate and promote healthy sleeping habits.

• Sleep Talk: Information and suggestions for a healthy sleep routine.

• Your Sleep Story: Community engagement initiative for sharing sleep stories and

experiences.

• Sleep Expert: Sleep advice from experts with answers to Frequently Asked Questions

Investor Presentation | Sheela Foam Ltd.

Advertisement Expenses (INR Mn) and Ad Expense / Revenue (%)

885

760

756

4.90%

4.30%

4.10%

1000

900

800

700

600

500

400

300

200

100

0

694

704

522

392

3.20%

2.14%

2.36%

2.70%

FY17

FY18

FY19

FY20

FY21

FY22

H1-FY23

9.00%

8.00%

7.00%

6.00%

5.00%

4.00%

3.00%

2.00%

1.00%

0.00%

11

Branded Portfolio

Australian subsidiary Joyce Inc

Spanish subsidiary Interplasp Inc

Investor Presentation | Sheela Foam Ltd.

12

Marquee Clients

Mattress Industry

Furniture Industry

Automotive Lamination Industry

Peeling Industry

Acoustic Industry

Investor Presentation | Sheela Foam Ltd.

13

Awards and Accolades

Investor Presentation | Sheela Foam Ltd.

14

Business Overview

Product Mix

Mattresses segmentation

My Mattress, Spring Range, Technology Range, Custom Cell Range, Back Support Range, Flexi PUF Range, Showroom Range, Economy Range, SleepX Online Brand

Comfort Foam and Home Care Products

Foam Sheets, Foam Blocks, Comfort range accessories, Foam Cores, Furniture Cushions, Pillows, Bedsheets, Comforters/Blankets, Mattress Protectors, Sofa-cum-Beds

41%

21%

PRODUCT PORTFOLIO

Technical Foam

Automotive Foams, Reticulated Foams, Ultra- Violet Stable Foams, Silentech Foams

26%

12%

Furniture Foam

Sleepwell Resitec, Sleepwell Cool Gel, Primo

Investor Presentation | Sheela Foam Ltd.

16

Revenue breakup as on FY22

Mattresses

• Household Brand ‘Sleepwell’ was established in 1994 and over time has become one of the most

popular mattresses brands in India.

• The company continuously invests in Research and Innovation and has taken consistent efforts

to improve its product portfolio.

• These products have a price range from INR 8,000/- to INR 1 lakh+.

20-25% Market share in India

Revenues (INR Mn)

7,786

7,451

8,724

Volumes (Mn)

2.0

2.1

2.1

1.0

4,270

3.0

2.5

2.0

1.5

1.0

0.5

0.0

FY20

FY21

FY22

H1-FY23

FY20

FY21

FY22

H1-FY23

Private Label Offerings – Customized product Products for the custom and value-orientated consumer

Sleepwell – No. 1 bedding brand in the India. Combines innovation, engineering and industry-leading testing to ensure quality and durability

Starlite

Investor Presentation | Sheela Foam Ltd.

17

Comfort Foam and Home Care Products

• Comfort Foam products are Industrial grade products that find their applications in

mattress manufacturing, sofa manufacturing, and others.

• The company forayed into the Home accessories segment with an aim to expand

their strategic offerings.

• Comfort Accessories Product Portfolio: Pillows, Mattress Protector, Bolsters, Back

Cushion.

Revenues (INR Mn)

5,150

3,830

3,849

Volumes (MT)

22,826

19,567

19,047

2,233

10,017

FY20

FY21

FY22

H1-FY23

FY20

FY21

FY22

H1-FY23

* Volumes (MT) only includes Comfort Foam, the company does not maintain volumes data for home comfort products

Investor Presentation | Sheela Foam Ltd.

18

Technical Foam

Technical products offered by Sheela Foam find diverse applications in home furnishings, car seats, clothes and accessories, auditoriums, hospital beds, and various other industries, enhancing comfort and convenience in our surroundings.

Product

Product Lines

End User Industries

Automotive Foam

Poly-ester Foam, Poly-ether Foam

Seat cover, Sound absorption systems, Sun visors, Headliners, Door trims, Lamination systems

Reticulated foam

Ester-based foam, Ether- based foam

Ultra Violet Stable foam

-

Slientech foam

Ester-based PU Foam

Filtration systems, Ceramic foam filters, Outdoor furniture, Microphones and headphones, Safety fuel tanks, Ink cartridges

Sportswear, Innerwear and lingerie, Clothing, Swimwear, Comfort accessories for shoes

Automotive, Diesel generator canopies, Theatres, auditoriums, indoor stadiums, Broadcasting rooms and recording studios, Industrial silencers, Aco

Revenues (INR Mn) 4,540

3,222

3,233

2,688

FY20

FY21

FY22

H1-FY23

11,500

Volumes (MT)

13,422

10,178

7,326

FY20

FY21

FY22

H1-FY23

Sound Absorption Foam

Automotive Foams

Reticulated Foams

UV Stable Foams

Silentech Foams

Investor Presentation | Sheela Foam Ltd.

19

Furniture Foam

• Being one of the largest producers of PU Foam in India, Sheela Foam has expanded into allied

segments to create more value for its product portfolio.

Furniture cushioning is one of the most important part of furniture like Sofa Sets, Chairs, Custom Sofas, Sofa cum bed, etc.

Furniture Cushioning Range:

• Primo - Incorporates unique composition and extra thickness for enhanced comfort and support.

• Resitec - Using advanced High Resilience (HR) Cushioning Technology that provides personalized

comfort, for the ultimate cushioning experience.

• Cool Gel-S - Cool Gel-S particles are a scientific breakthrough in Furniture Cushioning that dissipate

heat easily, offering a cool feeling.

Revenues (INR Mn)

Volumes (MT)

2,717

2,770

2,362

1,267

7,939

6,139

5,724

2,652

FY20

FY21

FY22

H1-FY23

FY20

FY21

FY22

H1-FY23

Investor Presentation | Sheela Foam Ltd.

20

Australia

Sheela Foam has a strong presence in Australia through its wholly owned subsidiary, Joyce Foam Pty Ltd (“Joyce Foam”)

• The company acquired the business of manufacturing of PU Foam and polystyrene products of three Australian companies, namely, Joyce Corporation Limited, Joyce Indpac Limited and Marfoam Pty Limited through Joyce Foam in 2005.

It has 4 state-of-the-art production centers at Adelaide, Canberra, Melbourne, Perth and Sydney

Joyce foam produces raw materials for branded mattresses makers and has products catering to the following industries:

1.

Furniture

2. Medical

3.

Industrial

4. Moulded

5. Polystyrene

11,000 MTPA

~40% Market Share in Australia

Revenues (INR Mn)

4,130

4,295

3,157

2,153

FY20

FY21

FY22

H1-FY23

Certifications

Investor Presentation | Sheela Foam Ltd.

21

Spain •

Sheela Foam has a strong presence in Europe through its wholly-owned subsidiary ‘Interplasp’.

Interplasp is one of the best European flexible polyurethane foam manufacturers characterized by a strong technological base and innovation.

It has a modernized manufacturing facility at Yecla in Spain, one of the most cost-effective manufacturing locations in Europe, enabling the company to enjoy a competitive edge and develop strong footprints in the region.

Interplasp is well placed to focus on expanding operations to meet the demand from Europe and US

• The company has started exporting to US with the ‘Bed-in-a-box’ mattresses strategy from its Spain plant, this is a new opportunity in the US as the country imposes trade restrictions on other countries.

Interplasp is a EUROPUR (European association of flexible polyurethane foam blocks manufacturers) member and has the Innovative Company and the Quality OEKO-TEX Standard 100 stamps.

The constant development has allowed them to have five ranges of flexible polyurethane foams:

• CONTACT PLUS – Conventional foams

• CONTACT BIO – Soy foams

• CONTACT HR – High -end foams, high resilience

• CONTACT BS – Fire retardant foams

• CONTACT DREAM – Viscoelastic foams

22,000 MTPA

Caters to 1% of Europe’s market

Investor Presentation | Sheela Foam Ltd.

Revenues (INR Mn)

4,300

3,360

1,032

1,927

FY20

FY21

FY22

H1-FY23

22

INDUSTRY & STRATEGIC OVERVIEW

Industry Fundamentals • The Indian mattress market is expected to grow at a CAGR of 10% and is en route to attaining an INR 18,000 Cr mark by the year 2022. • Indian market is fragmented with a large number of branded and non-branded players present in the market selling variety of mattresses with local distribution channels. The branded market is just 40% of the total Indian mattress market. There are 25 players in the branded market with Sleepwell and Kurlon occupying a dominant share.

• In budget 2022-23, 80 lakh houses will be completed for the identified eligible beneficiaries of PM Awas Yojana, both rural and urban and INR 48,000 Cr is

allocated for this purpose.

• India Railways has been boosting its efforts to improve the infrastructure of coaches and finding new space for import substitution such as the supply of foams to the Railways which were earlier imported. 400 new energy-efficient Vande Bharat trains will be introduced by 2025, is about INR 40,000 Cr of business coupled with jobs and other spin-off benefits

• Real estate sector in India is expected to reach US$ 1 Tn in market size by 2030, up from US$ 200 Bn in 2021 and contribute 13% to the country’s GDP by

2025. Retail, hospitality, and commercial real estate are also growing significantly, providing the much-needed infrastructure for India's growing needs.

• The Indian foam industry’s future seems promising with increasing opportunities in various applications, such as building and construction, bedding and

furniture, transportation, electrical and electronics, footwear and others.

Indian Mattress Market (INR Bn)

Indian Mattress Market Break-up

INDIAN ORGANIZED MATTRESS MARKET BY TYPE OF MATTRESS

180

Organized

Unorganized

95

65

FY12

FY16

FY22

Investor Presentation | Sheela Foam Ltd.

67%

65%

33%

FY12

35%

FY16

60%

40%

FY21

Spring 22%

Rubberized Coir 28%

PU Foam 50%

24

Growth Drivers

Rising share of the organized sector

With the growth of international players and branded companies, consumers are shifting from traditional, to branded mattresses. The shift in demand for better quality and customized products has been resulting in a significant rise of organized players.

low-quality

products

High Margin Products

Portfolio expansion in new and adjacent categories in addition to higher engagement through digital also been instrumental in deeper market penetration and growth.

channel has

Growing Consumption

The total market for mattresses in India was around 18.6 million units, with an estimated new demand for mattresses being ~7 million units per year. the average replacement cycle for mattresses was ~12 years, and the replacement demand for mattresses was 11.6 million units.

In addition,

WFH Culture

Changes in the way people work has brought in the need to 'allocate' a space for 'office work'. trend has played out across homes, This irrespective of their sizes. 'Office furniture' has entered our homes. This is a big opportunity for businesses involved with the segment.

End-User Industries

initiatives like Smart City, The government Housing for All combined with favorable measures and policies would increase the number of residential units and favor the real lead to higher estate segment, which will mattress consumption, thereby fueling the growth of the mattress industry.

Investor Presentation | Sheela Foam Ltd.

25

Capacity Expansion Plans

India- Domestics Operations

• 65% - 70% of the Population sleeps on Dari, Chaitai and this represents the opportunity in the Low– Value Economy mattress segment

• Capex on India operations would be focused on setting up a new plant in Madhya Pradesh and Gujarat with leveraged technology from Australia and Spain

• New Distribution channel would be set up to

create touch points in rural India

ICT – International Comfort Technologies

• Expansion of manufacturing base with the opening of a new 100% Export Oriented Greenfield Unit in Nandi Gaon, Gujarat and in Mandala near Jabalpur, Madhya Pradesh.

• These two units will be focused towards the new businesses; Exports, E-commerce and Low Value Economy the rural population.

segment products

for

Capex Distribution

Australia - Joyce 15%

India Operations 70%

INR

350 +Cr

Spain - Interplasp 15%

India Operations

Australia - Joyce

Spain - Interplasp

• Mattress production in expected to grow from 1,000 Mattresses/Day to 3,000 Mattresses/Day

Expected Asset Turnover of 3x - 4x

Australia Operations

• The company is setting up a new

plant in Adelaide

• Focus of

this plant would be to expand the current market share of the company in Australia

Spain Operations

• The company is doubling our capacity from 17,000 MTPA to ~22,500 MTPA

• Primarily, the focus would be on ‘Bed in a Box’ strategy for US exports and expanding the market share from the current 1% in Europe.

Investor Presentation | Sheela Foam Ltd.

26

Raw Material Prices and Gross Margins

TDI & Polyol Price Trend (INR/kg)

SFL Consolidated Gross Margins (%)

212

203

200

173

267

227

178

174

248

131

39.9%

39.1%

37.4%

39.8%

44.6%

Q2-FY22

Q3-FY22

Q4-FY22

Q1-FY23

Q2-FY23

Q2-FY22

Q3-FY22

Q4-FY22

Q1-FY23

Q2-FY23

TDI

POLYOL

SFL India

Gross Margins (%)

Australia - Joyce

41.1%

39.7%

40.3%

37.0%

44.3%

50.6%

50.1%

52.1%

51.3%

48.1%

Spain - Interplasp

23.5%

24.0%

20.1%

31.0%

26.0%

Q2-FY22 Q3-FY22 Q4-FY22 Q1-FY23 Q2-FY23

Q2-FY22 Q3-FY22 Q4-FY22 Q1-FY23 Q2-FY23

Q2-FY22 Q3-FY22 Q4-FY22 Q1-FY23 Q2-FY23

Investor Presentation | Sheela Foam Ltd.

27

Historical Financial Overview

PARTICULARS (INR Mn)

Operational Revenue

Operating Expenses

EBITDA

EBITDA Margins (%)

Other Income

Depreciation

Finance Cost

PBT

Exceptional Items

Tax

PAT

PAT Margins (%)

Other Comprehensive Income

Total Comprehensive Income

Diluted EPS (INR)

Investor Presentation | Sheela Foam Ltd.

Historical Standalone Income Statement

FY19

18,138

16,302

1,835

10.12%

305

311

73

1,756

-

519

1,237

6.82%

(9)

1,228

25.35

FY20

17,548

15,278

2,270

12.94%

413

331

81

2,271

120

496

1,655

9.43%

(43)

1,612

33.93

FY21

16,939

14,566

2,373

14.01%

474

325

87

2,435

-

623

1,812

10.70%

21

1,833

37.13

FY22

21,244

18,906

2,338

11.01%

702

324

71

2,645

-

672

1,973

9.29%

(12)

1,961

40.45

H1-FY23

10,478

9,399

1,079

10.30%

360

151

47

1,241

-

338

903

8.62%

(26)

877

18.51

29

PARTICULARS (INR Mn)

FY21

FY22

H1-FY23

PARTICULARS (INR Mn)

FY21

FY22

H1-FY23

Historical Standalone Balance Sheet

ASSETS Non-current Assets Property, Plant & Equipment Capital Work In Progress Right of Use Assets Investment Property Investment In Subsidiaries Financial Assets (a) Investments (b) Loans (c) Other Financial Assets (d) Investment in Preference Shares Non-current Assets (Net) Other Non Current Assets Current Assets Inventories Financial Assets (a) Investments (b) Trade Receivable (c) Cash And Cash Equivalent (d) Other Bank Balances (e) Loans (f) Other Current Fin Assets Other Current Assets GRAND TOTAL – ASSETS

8,497 2,536 12 201 38 2,137

3,036 486 21 - 3 26 5,713 2,283

1,060 1,630 350 5 56 87 241 14,210

11,159 2,350 6 184 36 1,967

5,288 778 180 299 45 26 5,079 2,035

840 1,516 143 3 56 293 194 16,238

10,020 2,354 15 178 35 1,967

3,955 949 184 299 45 40 6,659 2,185

2,141 1,551 204 3 54 221 300 16,679

EQUITY & LIABILITIES

Equity (A) Share Capital

(B) Other Equity

Non-current Liabilities

Financial Liabilities

(A) Borrowings

(B) Lease Liabilities

(C) Other Financial Liabilities

Provisions

Deferred Tax Liabilities (Net)

Other Non Current Liabilities Current Liabilities

Financial Liabilities

(A) Borrowings

(B) Lease Liabilities

(C) Trade Payables

(D) Other Current Fin Liabilities

Provisions

Other Current Liabilities

10,134 244

9,890

653

-

19

502

46

83

3 3,423

-

1

12,095 244

11,851

877

12,972 244

12,728

805

-

183

503

141

48

-

176

417

139

70

2 3,266

2 2,902

-

11

-

12

2,333

2,095

1,905

381

44

664

413

25

722

436

29

520

GRAND TOTAL - EQUITIES & LIABILITES

14,210

16,238

16,679

Investor Presentation | Sheela Foam Ltd.

30

PARTICULARS (INR Mn)

Operational Revenue

Operating Expenses

EBITDA

EBITDA Margins (%)

Other Income

Depreciation

Finance Cost

PBT

Exceptional Items

Tax

PAT

PAT Margins (%)

Other Comprehensive Income

Total Comprehensive Income

Diluted EPS (INR)

Investor Presentation | Sheela Foam Ltd.

Historical Consolidated Income Statement

FY19

21,414

19,305

2,109

9.85%

276

395

96

1,894

-

557

1,337

6.24%

(9)

1,328

27.41

FY20

21,736

18,732

3,004

13.82%

400

590

130

2,684

120

621

1,943

8.94%

(31)

1,912

39.83

FY21

24,372

20,730

3,642

14.94%

502

729

177

3,238

-

836

2,402

9.86%

188

2,590

49.23

FY22

29,818

26,669

3,149

10.56%

792

808

169

2,964

-

777

2,187

7.33%

(18)

2,169

44.84

H1-FY23

14,513

13,071

1,442

9.94%

409

411

103

1,337

-

376

961

6.62%

30

991

19.70

31

PARTICULARS (INR Mn)

FY21

FY22

H1-FY23

PARTICULARS (INR Mn)

FY21

FY22

H1-FY23

Historical Consolidated Balance Sheet

ASSETS Non-current Assets Property, Plant & Equipment Capital Work In Progress Right of Use Assets Investment Property Intangible Assets Financial Assets (a) Investments (b) Loans (c) Other Non Current Fin Assets Deferred Tax Assets Non-current Assets (Net) Other Non Current Assets Current Assets Inventories Financial Assets (a) Investments (b) Trade Receivable (c) Cash And Cash Equivalent (d) Other Bank Balances (e) Loans (f) Other Current Fin Assets Other Current Assets GRAND TOTAL – ASSETS

12,381 4,300 326 1,418 590 2,631

3,036 2 52 - - 26 8,313 3,153

1,070 3,021 574 7 56 69 363 20,694

15,589 4,355 1,199 1,394 562 2,520

5,288 1 45 78 67 80 8,214 3,145

894 2,850 408 3 56 264 594 23,803

14,794 5,568 599 1,249 548 2,516

3,955 8 37 114 98 102 9,690 3,322

2,197 2,686 509 3 54 203 716 24,484

EQUITY & LIABILITIES

Equity

(A) Share Capital (B) Other Equity Non Controlling Interest Non-current Liabilities Financial Liabilities (A) Borrowings (B) Lease Liabilities (C) Other Non Current Financial Liabilities Provisions Other Non current Liabilities Deferred Tax Liabilities (Net) Current Liabilities Financial Liabilities

(A) Borrowings

(B) Lease Liabilities (C) Trade Payables (D) Other Current Fin Liabilities Provisions Current Tax Liabilities (Net) Other Current Liabilities GRAND TOTAL - EQUITIES & LIABILITES

11,932

14,002

244 11,599 89 3,068

244 13,682 76 4,215

1,326 1,086 502 62 3 89 5,694

730

201 3,301 531 147 45 739 20,694

2,282 1,057 503 274 2 97 5,586

1,096

230 3,013 454 25 - 768 23,803

14,995

244 14,672 78 4,235

2,612 901 417 172 2 131 5,255

1,206

201 2,373 736 128 12 599 24,484

Investor Presentation | Sheela Foam Ltd.

32

Consolidated Financial Performance

Revenues (INR Mn)

EBITDA (INR Mn) and EBITDA Margins (%)

PAT (INR Mn) and PAT Margins (%)

29,818

21,414

21,736

24,372

14,513

FY19

FY20

FY21

FY22

H1-FY23

4,000

3,500

3,000

2,500

2,000

1,500

1,000

500

-

2,109

9.85%

FY19

3,642

3,004

3,149

13.82%

14.94%

1,442

10.56%

9.94%

30.00%

25.00%

20.00%

15.00%

10.00%

5.00%

0.00%

3,000

2,500

2,000

1,500

1,000

500

-

2,402

2,187

1,943

1,337

6.24%

8.94%

9.86%

961

7.33%

6.62%

FY20 EBITDA

FY21

FY22

H1-FY23

EBITDA Margins

FY19

FY20

PAT

FY21

FY22 PAT Margins

H1-FY23

Net Debt to Equity Ratio (x)

Networth (INR Mn)

ROE and ROCE (%)

0.21

0.22

14,002

14,995

11,932

0.16

0.12

9,264

7,301

0.01

FY19

FY20

FY21

FY22

H1-FY23

FY19

FY20

FY21

FY22

H1-FY23

Investor Presentation | Sheela Foam Ltd.

20.9%

21.0%

20.1%

18.3%

19.2%

19.4%

15.6%

12.9%

FY19

FY20

FY21

FY22

ROE

ROCE

30.00%

25.00%

20.00%

15.00%

10.00%

5.00%

0.00%

33

Capital Market Information

1- year Stock Performance (Up to 30th September 2022)

70%

60%

50%

40%

30%

20%

10%

0%

-10%

-20%

Oct-21

Nov-21

Dec-21

Jan-22

Feb-22

Mar-22

Apr-22

May-22

Jun-22

Jul-22

Aug-22

Sep-22

Sheela Foam

Midcap Index

Sensex

Shareholding Pattern as on 30th September 2022

Price Data as on 30th September, 2022

Face Value

CMP

52 Week H/L

Market Cap (INR Mn)

No. of Share outstanding (Mn)

1 Year Avg. Trading Volume (000)

INR

5.00

2,872.4

4,054 / 2,314

140,118

48.8

30.8

Promoters 72.95%

Public 1.15%

Foreign Portfolio Investors 3.16%

AIF 0.21%

Mutual Funds 22.51%

Investor Presentation | Sheela Foam Ltd.

34

Disclaimer

No representation or warranty, express or implied, is made as to, and no reliance should be placed on, the fairness, accuracy, completeness or correctness of the information or opinions contained in this presentation. Such information and opinions are in all events not current after the date of this presentation. Certain statements made in this presentation may not be based on historical information or facts and may be "forward looking statements" based on the currently held beliefs and assumptions of the management Sheela Foam Limited (“Company” or “Sheela Foam Ltd.”), which are expressed in good faith and in their opinion reasonable, including those relating to the Company’s general business plans and strategy, its future financial condition and growth prospects and future developments in its industry and its competitive and regulatory environment.

Forward-looking statements involve known and unknown risks, uncertainties and other factors, which may cause the actual results, financial condition, performance or achievements of the Company or industry results to differ materially from the results, financial condition, performance or achievements expressed or implied by such forward-looking statements, including future changes or developments in the Company’s business, its competitive environment and political, economic, legal and social conditions. Further, past performance is not necessarily indicative of future results. Given these risks, uncertainties and other factors, viewers of this presentation are cautioned not to place undue reliance on these forward-looking statements. The Company disclaims any obligation to update these forward-looking statements to reflect future events or developments.

This presentation is for general information purposes only, without regard to any specific objectives, financial situations or informational needs of any particular person. This presentation does not constitute an offer or invitation to purchase or subscribe for any securities in any jurisdiction, including the United States. No part of it should form the basis of or be relied upon in connection with any investment decision or any contract or commitment to purchase or subscribe for any securities. None of our securities may be offered or sold in the United States, without registration under the U.S. Securities Act of 1933, as amended, or pursuant to an exemption from registration there from.

This presentation is confidential and may not be copied or disseminated, in whole or in part, and in any manner.

Valorem Advisors Disclaimer: Valorem Advisors is an Independent Investor Relations Management Service company. This Presentation has been prepared by Valorem Advisors based on information and data which the Company considers reliable, but Valorem Advisors and the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. Valorem Advisors also hereby certifies that the directors or employees of Valorem Advisors do not own any stock in personal or company capacity of the Company under review.

For further information please contact our Investor Relations Representatives: Mr. Anuj Sonpal Valorem Advisors Tel: +91-22-4903-9500 Email: sheela@valoremadvisors.com

Investor Presentation | Sheela Foam Ltd.

35

THANK YOU

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