SFLNSE18 July 2023

Sheela Foam Limited has informed the Exchange about Investor Presentation

Sheela Foam Limited

Date 18th July 2023

To The BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai-400001

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

Scrip Code: 540203

Symbol: SFL

Ref.: Investor Presentation

Dear Sir/Madam,

As per Regulations 30 of Stock Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulations, 2015, please find attach the Investor Presentation based on FY 23 Annual Financials.

Thanking you, Yours truly,

For Sheela Foam Limited

Md Iquebal Ahmad Company Secretary & Compliance Officer

SHEELA FOAM LTD. #14, Sector 135, Noida, U.P. - 201301, India Ph: Int-91(0)-120-4868402 • 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. Acquisition Presentation

Company Snapshot

Corporate

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

Largest manufacturers of PU Foam in India

Backward Integrated Player with a wide product basket

Experienced Management

Operational

13% Market Share in Modern Mattresses segment

40% market share in Australia

Presence across multiple geographies

Marquee Investors

Financial

Strategic move to focus on high margin products

Consistent Positive cash flow generation

Low Gearing ratio

Proven track record in Acquisitions and Integration

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.

3 5,0 00

3 0,0 00

2 5,0 00

2 0,0 00

1 5,0 00

1 0,0 00

5 ,00 0

-

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

28,656

28,733

21,291

20,532

23,550

15.46%

14.63%

10.99%

10.35%

3,004

3,642

3,149

2,973

9.90%

2,109

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.

FY19

FY20 Revenues

FY21 EBITDA

FY22 EBITDA Margins

FY23

India Operations

Global Operations

11 Manufacturing Plants

123,000 MTPA of Total Capacity

30 – 35% 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

FY23 Revenue Breakup

Geographical Distribution

Business Segment Distribution

14%

15%

26%

71%

74%

India

Australia

Europe

Home Comfort Technical Foam

3

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

Standard;

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

Institute

India;

by

on

key

as Technologies

Set up a new Subsidiary International called to Comfort focus 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

2023

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

Investor Presentation | Sheela Foam Ltd.

plant

largest

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

operations

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.

by

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

the Expanding footprint in Europe, the Company acquired Interplasp S.L. in Spain

of Acquisition Kurlon Enterprises Ltd. and “Furlenco”

New Business/Capital Expenditure

Merger/ Acquisition

4

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.

5

Revenue breakup as on FY23

Branded Portfolio

Australian subsidiary Joyce Inc

Spanish subsidiary Interplasp Inc

Investor Presentation | Sheela Foam Ltd.

6

Prominent Dealer-Distribution Network

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

Well-integrated with the Company’s IT tracking platforms, 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

Investor Presentation | Sheela Foam Ltd.

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

1,159 Outlets

7

Geographical Presence

INDIA

Jabalpur (upcoming Mfg. plant)

Nandigram

• 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.

SPAIN

Yecla

Perth

AUSTRALIA

Adelaide

Sydney

Canberra

Melbourne

8

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 Shae

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

Marquee Clients

Mattress Industry

Furniture Industry

Automotive Lamination Industry

Peeling Industry

Acoustic Industry

Investor Presentation | Sheela Foam Ltd.

10

Kurlon Acquisition

Kurlon - Overview

Founded in 1962, Kurlon is part of the renowned Pai family business group from South India.

Kurlon is one of the oldest and most trusted mattress brand in India with market leadership in Rubberised Coir Mattresses.

Its flagship household brands include Kurlon, Home Komforts (Furniture), Komfort Universe and premium brands such as Spring Air and Englander

The Company manufactures various foam-based home comfort products across the “Sit and Sleep” solutions category like Mattresses, Furniture Cushions, Pillows and Coverings.

It also offers a wide range of quality products driven by a patented Posture Coil Spring Technology and Advanced Comfort Quilt Technology.

Kurlon is the second largest mattress player (~8% market share in modern mattress segment) in India after “Sleepwell”, with 10 manufacturing plants located strategically across 5 states in the country offering unparalleled distribution and logistics advantages.

Kurlon has one of the largest direct dealership networks in the sector spanning more than 10,000 touch points and a distribution network of 450+ EBO’s and 4500+ MBO’s.

Investor Presentation | Sheela Foam Ltd.

Revenues (INR Mn), EBITDA Margin (%)

12,00 0

10,00 0

8,000

6,000

4,000

2,000

-

9,876

7,837

7,952

12.95%

1,279

13.02%

1,020

35. 00%

28. 00%

21. 00%

14. 00%

7. 00%

0. 00%

2.43% 193

FY20

FY21

FY22

FY22 Revenue Mix

Others, 10%

Sofa & Furniture, 4%

Foam & Foam Products, 24%

Mattress, 62%

12

Kurlon’s Journey

• 1962: Kurlon was formed • 1965-1992: 2 plants at Bengaluru • 2003: Added plants at Dabaspet & Peenya • 2004: Retail foray – “Kurlon Nest”

• 2010: Uttarakhand Plant (Roorkee) • 2011: Furniture Plant, Budhihal, Bangalore • 2013: Unit at Jhaghadia Gujarat • 2015: Motilal Oswal PE invested INR 900

Mn

• Completed merger of Spring Air Bedding

Company (India) Ltd

Till 2005

2011-2015

2020

2009

2016-2019

2022

• Gwalior Plant & Foray into Furnishing Business

• 2016: COCO retail model and E – tailing • 2018: Product Innovation with “Str8” (a coir

• Ease of business through digitalization for channels • Organizational revamp overcoming Covid 19 related

product)

• 2019: New product Top Sleep for mass

challenges

market

Investor Presentation | Sheela Foam Ltd.

13

Kurlon’s Product Portfolio

Mattress (64%)

PU Foam (25%)

Furniture (11%)

Rubberized Coir Kurlon is the pioneer and the market leader in coir mattress segment. Coir mattress are sold under the brand Kurlon. It contributes to 30% of the total sales.

Foam Based Kurlon started the production of foam in 1988. It has one of foam production in India, contributing 25% to the total sales.

the largest capacities of

Spring Mattress It acquired Spring Air bedding company in FY20 to foray into spring mattresses whilst it is considered a segment in India. contributes 9% to the total sales.

luxury product

This

• PU Foam is manufactured under the wholly owned subsidiary of Kurlon called Komfort Universe.

• Foam manufactured is used in different products such as mattress, furniture, packaging, consumer white goods.

• Kurlon entered into the technical foam industry in FY23. Technical foam solutions developed for industry and commercial applications.

foam includes all

• It contributes 25% to the total sales.

• Kurlon manufactures and markets wide range of home comfort solutions like sofas, pillows and coverings.

• All the products under this segment are sold under the Kurlon Home Komforts brand launched in 2015.

• Furniture segment is contributing to 11% of

the total sales.

Rubberized Coir Mattress

Foam based Mattress

Investor Presentation | Sheela Foam Ltd.

Spring Mattress

Furniture

14

Kurlon’s Brands

Brands

Products

Sub Brands

Positioning

Price Range

Mattress

Mattress

Foam based products

Furniture

Planet friendly furniture

• Inspire • Kurlobond • Desire • KurlCoire • SpineTheraphy

• SpringAir • Englander • Chattam & Wells

• Goldline Plus • Heera • SilverLine

• Lounger Sets • 3 Seater sets • Cots & Shoe racks

• Chair • Sofa Chair • Stools

Mass and Mass premium

INR 4,000 to INR 1 Lakh

Premium and luxury

INR 16,000 to INR 1.5 Lakh

B2B

As per market

Mass Premium

INR 7,000 to INR 40,000

Premium

INR 500 to INR 1,300

Investor Presentation | Sheela Foam Ltd.

15

Kurlon’s Manufacturing & Distribution Network

Pan India Manufacturing Network

Distribution Network

475+ EBOs

4,500+ MBOs

4 Centralized Hubs

1,200+ SIS

10,000 + touchpoints

E-commerce websites

Investor Presentation | Sheela Foam Ltd.

16

Distribution Synergies

• Kurlon’s strong hold in MBO dealer network to provide additional sales while Sleepwell’s extensive EBO presence can bolster reach of Kurlon’s product • While SFL is strong in North and West, Kurlon has a stronger presence in East and South. With the acquisition the combined entity will have a strong

market presence in all the markets for all the products

• •

Combination of the dealer network due to access of larger universe would provide incremental performance linked sales Acquisition will create market by market opportunity at the city level, which will help SFL to have complete benefit from Kurlon’s distribution channel

SFL/Kurlon – EBO/MBO Network

Region wise Market Share of SFL/Kurlon*

Market Business Landscape (INR Billion)

1 00 %

9 0%

8 0%

7 0%

6 0%

5 0%

4 0%

3 0%

2 0%

1 0%

0 %

20%

80%

Industry

80%

20%

SFL

25%

75%

30%

15%

55%

1 00 %

9 0%

8 0%

7 0%

6 0%

5 0%

4 0%

3 0%

2 0%

1 0%

0 %

25%

25%

50%

50%

35%

15%

Kurlon

North

West

South

5 0

4 0

3 0

2 0

1 0

0

-1 0

40%

40%

20%

East

MBO

EBO

SFL

Kurlon

Others

* Organised Market

50

4

0.7

Industry Mattress MBO

Kurlon Mattress MBO

SFL Mattress MBO

Investor Presentation | Sheela Foam Ltd.

17

Operational Synergies

Sheela Foam Limited (SFL)

Kurlon

Combined Entity

Specialty in Foam Mattress

~13% market share of modern mattress segment

Stronghold in Northern and Eastern part of India

Strong EBOs network

17 manufacturing units

Specialty in Rubberized Coir

~8% market share of modern mattress segment

Stronghold in Sothern and Western part of India

Strong MBO & dealer network

10 manufacturing units

Enhanced product portfolio catering across mass to prestige range

20%+ market share in modern mattress segment

• Market leadership with Strong Pan India

Presence

Enhanced distribution network with significant cross selling opportunities

Economies of scale through expanded manufacturing footprint and logistics integration

Estimated Impact of synergy on the earnings of the combined entity : +300 bps on EBITDA Margins in next 2-3 years

Investor Presentation | Sheela Foam Ltd.

18

Creating an Undisputed Market Leader

Overall Market

Spring, 6%

Cotton, 20%

Coir, 16%

Foam, 59%

Organized Market

Spring, 9%

Coir, 22%

Foam, 69%

* As on Sep 2022

Investor Presentation | Sheela Foam Ltd.

64%

13%

8%

5%

4%

3%

2%

1%

Sleepwell (Sheela Foam)

Kurlon

Competitor 1

Competitor 2

Competitor 3

Competitor 4

Competitor 5

Others & Unorganised players

20%+ Market Share in Modern Mattress Market post Acquisition

While Sheela Foam has specialty in foam-based mattress, Kurlon specializes in rubberized coir mattress. SFL post acquisition will have market leadership in both product segments

The gap with the next competitor would further widen post acquisitions and would take a lot of time and resources for the peers to match the scale of the Combined company

19

Acquisition Details

• Sheela Foam is acquiring 94.66% (approx. 3,46,02,375 shares) of shares in Kurlon Enterprises Ltd (KEL) at

an equity valuation of INR 21,500 Mn (cost of acquiring INR 20,350 Mn)

• The acquisition would be through a cash consideration funded by a mix of internal accruals, debt and

equity

• The acquisition is expected to be completed by November 30, 2023

Investor Presentation | Sheela Foam Ltd.

20

Investment Summary

Consolidation of fragmented market

Mattresses as a category is a highly fragmented market segment with a strong need for consolidation. Overall market size is INR

25,000 crore in India. Combining the top leaders of the industry i.e. Sheela Foam(13%) and Kurlon(8%) will result in the emergence

of a stronger player with a consolidated market share of over 20% of the modern mattress segment.

Diversify Customer Base

Sheela Foam being a stronger “Prestige” brand has lower market share compared to Kurlon in “Mass” price point market. This

Acquisition will give boost to Sheela Foam’s presence in the “Mass” price point acting as starting point of migration from

Unorganized to Organized market.

High Scope in improvement of Kurlon’s Operational Efficiencies

There is a significant scope of improvement in operational efficiencies at Kurlon amid declining revenues and margins. Improvement

in Plant efficiencies, RM landed costs, reduction in Operational spends with tighter business controls has the potential to improve the

EBIDTA margins significantly.

Better Pricing Power

A larger combined entity would result in better realization economics for both vendors, dealers, and the company due to increased

volumes, improving the net margins over the next few years.

Leveraging Distribution Channels

Sheela Foam’s MBO channels form 15% of mattress sales, majorly contributed through brand “Feather Foam”. Leveraging Kurlon’s

dominance in MBOs will provide better access to Sheela Foam products resulting in estimated incremental market share of 10%.

COGS and Network Optimization

Economies of scale will create opportunities to reduce raw material spend for the joint entity by ~200 bps. Optimized manufacturing footprint will lead to 20% improvement in capacity utilization and ~200 bps reduction in logistics costs.

Capex savings & Product Strengthen

Capex is anticipated to be reduced since growth can be accommodated by the combined capacity post acquisition. Brands will be

present throughout the value chain categories for the combined firm, decreasing the white spaces for both businesses.

Investor Presentation | Sheela Foam Ltd.

21

Furlenco Acquisition

• •

Furlenco - Overview

Furlenco is a Bangalore based startup founded by Mr. Ajith Mohan. It was incorporated in 2011 with a vision to emerge as India’s largest furniture rental and subscription business.

Today it is India's fastest growing online furniture company with an aim to become India’s leading furniture brand by 2026.

The company offers easy and flexible access to designer furniture with options to change at periodic intervals and offers complete freedom to use it for as long as they want or change it as per their needs.

The company’s product portfolio includes brand-new as well as refurbished furniture. Furlenco’s business model

is a Tech-driven business with end-to-end implementation of digital

capabilities. The company houses one of the world’s largest furniture & appliances refurbishment facilities.

Revenue Mix (FY23)

8%

17%

75%

Rental

UNLMTD (Subscription)

Selling

Investor Presentation | Sheela Foam Ltd.

23

Furlenco - Online Platform for Furniture Purchase & Rental

Furlenco is an online platform that provides their customers with the ability to pick how they bring furniture into their home and replace it as their needs change in order to change the design and reinvent their environment

The marketing strategies include Influencer marketing, advertisement on OTT platforms and social media which helps them target their audience in a more focused manner

In FY23 company expanded its portfolio offerings and started the sale of new & refurbished furniture; they also plan to mark their presence in 5 new cities

Investor Presentation | Sheela Foam Ltd.

24

Furlenco’s Key Performance Indicators

Improvements in last quarter

Revenue (INR Crs) & Customer Additions

100%

1.53%

Growth in Brand Traffic

Healthy Conversion rate

64%

120%

Reduction in lead time

Growth in Sales

62,301

129

157

33,000

44,664

90

32,467

84

FY20

FY21

FY22

FY23

Revenue (in Cr) Customers Acquired

Acquisitions

3,182

3,562

1,624

1 80

1 60

1 40

1 20

1 00

8 0

6 0

4 0

2 0

-

4 ,0 00

3 ,5 00

3 ,0 00

2 ,5 00

2 ,0 00

1 ,5 00

1 ,0 00

5 00

-

Investor Presentation | Sheela Foam Ltd.

Apr-23

May-23

Jun-23

7 0, 00 0

6 0, 00 0

5 0, 00 0

4 0, 00 0

3 0, 00 0

2 0, 00 0

1 0, 00 0

-

25

Acquisition Details

• Sheela Foam is acquiring 35% of shares in House of Kieraya (Furlenco) which is valued at INR 8,571 Mn

(cost of acquiring is INR 3,000 Mn)

It would be a cash consideration through subscription of share in House of Kieraya (Furlenco)

• Furlenco’s financials will be reported as Share of Associates from Joint Venture in the financial

statements of Sheela Foam

• The acquisition is expected to be completed by August 31, 2023

Investor Presentation | Sheela Foam Ltd.

26

Investment Rationale

Entry into fast growing branded furniture market

The India furniture industry is estimated to be at a value of around USD 80 Bn by 2025 with an expected CAGR of 13%, while the furniture rental industry is at a nascent stage and is estimated to grow to USD 13 Bn by 2025 with an expected CAGR of 26%.

Inorganic growth strategy offers faster diversification into new product category

Stronger Collaboration on R&D efforts leading to better customer experience

Leveraging Furlenco’s platform to cross sell Sheela Foam’s products

Enhancement to be seen in the Financials

The growth route being inorganic and with a premium brand like Furlenco, will save investment cost and time for Sheela Foam to enter the furniture market, which is a 3-4x of mattress market. With limited players in the organized furniture market and having strong digital capabilities, Furlenco is well positioned to reach the next level through the backing of Sheela Foam.

Furlenco and Sheela Foam can develop customized mattresses tailored to the specific needs and preferences of their customers. This can lead to specialized sleep solutions that align with Furlenco’s focus on providing comfort and convenience. SFL and Furlenco could collaborate on R&D initiatives to create innovative products that blend foam technology with furniture design leading to better customer product fit.

Sheela Foam can cross sell its mattresses and bedding products on Furlenco’s platform, by bundling their offerings or providing exclusive discounts, and increase sales and customer loyalty programs. SFL and Furlenco can expand on the existing referral programs, and create a partnership that can be mutually beneficial in expanding their customer base.

Furlenco is expected to be EBITDA positive by H2-FY24 led by reduction in logistical and warehousing costs (Sheela Foam has a strong transport network all over India). It is expected to be PAT positive by FY25.

Investor Presentation | Sheela Foam Ltd.

27

Strategic Overview

Revised Group Structure

Sheela Foam

100%

Joyce Foam (Australia)

100%

Interplasp (Spain)

94.66%

Kurlon

35%

Furlenco

• The Company is planning to retain its own Management Team and Board of Directors

• Following the potential acquisitions of Kurlon and Furlenco, it is expected that none of the founders of the target companies shall hold a

directorial position in Sheela Foam’s board

• The company will take about 12-24 months to realize the full synergies of the acquisition

Investor Presentation | Sheela Foam Ltd.

29

Combined Brand Universe

Brands

Sheela Foam

Kurlon

Furlenco

Combined Technical and PU Foam

Mattress

Furniture

• With these acquisitions the combined entity will be providing a diversified product portfolio across the value chain, from foam manufacturing, to mattresses

to furniture products.

• The brand goodwill of combined entities will establish the Company as a clear market leader and safeguard the company’s leadership position.

Investor Presentation | Sheela Foam Ltd.

30

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.

31

THANK YOU

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