SFLNSE10 August 2023

Sheela Foam Limited has informed the Exchange about Investor Presentation

Sheela Foam Limited

To

10th August, 2023

The BSE Limited The National Stock Exchange India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, Bandra Kurla Complex Dalal Street, Mumbai-400001 Bandra(E), Mumbai-400051 Scrip Code: 540203 NSE Symbol: SFL

Subject: Corporate Presentation for the Investor Meet to be held from 16th August to 18th August, 2023

Dear Sir/Madam,

Furtherance to our intimation for investor meet dated 10th August, 2023. Please find enclosed the Corporate Presentation.

Thanking you,

Yours truly, For Sheela Foam Limited

Company Secretary & 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

Corporate Presentation

August 2023

STRICTLY PRIVATE AND CONFIDENTIAL

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. Neither the Company nor any of its directors, affiliates, advisers or representatives accepts any liability whatsoever for any actual or consequential loss or damages howsoever arising from the provision or use of any information contained in this Presentation. By attending this presentation, you agree to be bound by these restrictions. Any failure to comply with these restrictions may constitute a violation of applicable laws. No money, securities or other consideration is being solicited, and, if sent in response to this presentation or the information contained herein, will not be accepted.

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.

The information set out herein is provided only as at the date of this Presentation (unless stated otherwise), its accuracy is not guaranteed, and it may be subject to updating, completion, revision, verification and amendment without notice and such information may change materially. This Presentation is based on the economic, regulatory, market and other conditions as in effect on the date hereof. This presentation does not comply with the disclosure requirements prescribed by the SEBI or any other applicable authority in relation to a public issue of securities on the Indian stock exchanges. It should be understood that subsequent developments may affect the information contained in this Presentation, which neither the Company nor its advisors or representatives are under an obligation to update, revise or affirm. This document is a summary only and it is not the intention to provide, and you may not rely on these materials as providing, a complete or comprehensive analysis of the financial or trading position or prospects of the Company. This Presentation has not been and will not be reviewed or approved by any statutory or regulatory authority in India or any stock exchange in India or any other jurisdiction. You should conduct such independent investigations and analysis of the Company as you deem necessary or appropriate in order to make an independent determination of the suitability, merits and consequences of investments in the Company.

This Presentation does not constitute or form part of any offer to purchase, a solicitation of an offer to purchase, an offer to sell or an invitation or solicitation of an offer to sell, issue or subscribe for, securities in or into the United States or in any other jurisdiction. None of the Company’s securities may be offered or sold in or into the United States absent registration or an applicable exemption from, or in a transaction not subject to, the registration requirements under the United States Securities Act of 1933, as amended, and any applicable state or local securities laws of the United States.

The information contained in this Presentation is not to be taken as any recommendation made by the Company or any other person to enter into any agreement with regard to any investment. No representation or warranty (express or implied) is made as to, and no reliance should be placed on, the accuracy, completeness or correctness of any information, including any forward-looking statements, estimates, targets and opinions contained herein, and no liability whatsoever is accepted as to any errors, omissions or misstatements contained herein. You will be solely responsible for your own assessment of the market and the market position of the Company and you will conduct your own analysis and be solely responsible for forming your own view of the potential future performance of the business of the Company. It should be understood that subsequent developments may affect information contained in this Presentation, which neither the Company, nor its affiliates, advisors or representatives are under an obligation to confirm.

Neither the delivery of this Presentation nor any further discussions of the Company with any of the recipients shall, under any circumstances, create any implication that there has been no change in the affairs of the Company since such date.

This Presentation is based on information regarding the Company and the economic, regulatory, market and other conditions as in effect on the date hereof. Subsequent developments may affect the information contained in this Presentation, which neither the Company nor any of their Representatives are under an obligation to update, revise or affirm. This Presentation and its contents are confidential and may not be taken away, copied, published, disseminated, or reproduced or redistributed or passed on directly or indirectly to any other person, whether within or outside your organization or firm, or published in whole or in part, for any purpose by recipients directly or indirectly to any other person. This document is a Presentation and is not and should not be construed as an offer letter, offering circular, offering document, draft red herring prospectus, red herring prospectus, invitation, advertisement or prospectus as defined under the Indian Companies Act, 2013 as amended and the SEBI ICDR Regulations, as amended or any other applicable law in India.

Further, it is clarified that this Presentation and any oral information provided in connection with it is not intended to be an advertisement and does not constitute or form part of, and should not be construed as, directly or indirectly, an offer or invitation or recommendation or solicitation of an offer to subscribe for or purchase any securities of the Company and nothing contained herein shall form the basis of any contract or commitment whatsoever.

This Presentation includes certain external industry data and projections that have been obtained from industry publications, surveys and forecasts. Accordingly, the Company and its respective affiliates, advisers and representatives make no representation as to the accuracy or completeness of that data, and none of them shall have any liability (in negligence or otherwise) for any loss howsoever arising from any use of this presentation or its contents or otherwise arising in connection with this presentation. This data involves risks and uncertainties and is subject to change based on various factors. No representation or claim is made that the results contained in this Presentation will actually be achieved. All industry data contained in this Presentation is based on data obtained from the sources cited and involve significant elements of subjective judgment and analysis, which may or may not be correct.

1

Company Overview

Legacy of Delivering Comfort

Leading Mattress Brand3

2 # of Countries with International Operations

~19% Market Share in Branded Modern Mattress Market

~INR112 Bn1 Market Cap

INR28,733 Mn / INR6,451 Mn FY23 / Q1FY24 Revenue

42 # of Key Acquisitions

INR2,031 Mn / INR433 Mn (~7%) / (~7%) FY23 / Q1FY24 PAT

INR2,973 Mn / INR777 Mn (~10%) / (~12%) FY23 / Q1FY24 EBITDA

Note: 1. As of 10th August, 2023; 2. Proposed acquisition of Kurlon and Furlenco expected to be completed by November 30, 2023 and August 31, 2023 respectively; 3. As per the Industry Report.

2

Evolution Driven by Strong Organic and Inorganic Growth, Coupled with Driving Penetration

Founded by Chairperson Emeritus Mrs. Sheela Gautam

Acquired Joyce, Australia1

IPO Listing

Increased focus on high growth future businesses - Economy

mattresses - E-commerce

‘A Mattress for Every Indian’ - Upcoming plant in Jabalpur

1971

1994

2005

2016

2019

2021

2023

Upcoming

Flagship brand ‘Sleepwell’ launched

Acquired Interplasp S.L. in Spain

Acquisition2 of Kurlon Enterprises to solidify position

Acquisition2 of stake in Furlenco to enter furniture business

New Business / Capital Expenditure

M&A

Ownership

Transformational transaction Making Sheela Foam #1 player

Sources: Company Information Note: 1. Polyurethane and polystyrene business; 2. Proposed acquisition of Kurlon and Furlenco expected to be completed by November 30, 2023 and August 31, 2023 respectively.

3

Integrated Approach Bringing in Economies of Scale

Technical experts bringing in economies of scale through multi-industry applications for products

Home Comfort (~74% of Revenue)

Technical Foam (~26% of Revenue)

Mattresses

Comfort Foam and Home Care Products

Furniture Foam

41%

21%

12%

26%

Note: Data has been mentioned for Sheela Foam (Consolidated) for FY23. Kurlon brands are proposed to be acquired, upon closing of the Kurlon acquisition expected by November 30, 2023.

4

Our Combined & Enduring Strengths

Our Combined and Enduring Strengths

Market leader with strong brands

Leader in domestic branded modern mattress market1

Optimal manufacturing footprint in India 11 facilities of Sheela Foam3 & 10 facilities of Kurlon4 across India

Extensive pan-India sales and distribution 6,100+ EBOs and 12,000+ MBOs2,4

Replicating India success internationally

Robust global B2B business

Inorganic track record

Potential to unlock synergies from ongoing acquisitions

Talent and culture

Visionary leadership supported by an experienced management

Note: 1. As per the Industry Report; 2. Includes 5,600+ EBOs and 7,500+ MBOs for Sheela Foam and 500+ EBOs and 4,500+ MBOs for Kurlon. Data as of Mar 31, 2023; 3. Excludes the Jabalpur facility, which is yet to be commissioned; 4. Kurlon distribution network and manufacturing facilities are proposed to be acquired upon closing of the Kurlon acquisition expected by November 30, 2023.

5

Well-positioned to Capture Growth in Mattress Segment By Being Across the Pyramid

Indian mattress market is expected to demonstrate strong growth owing to consumer driven factors such as increasing population, rising urbanization and increase in disposable income

Sizable Branded Play with Significant Growth Potential Through Transition from Unbranded to Branded

Sizable Branded Play in Modern Mattress Market

Trend of Transition to Branded

Driven by Growth Drivers

INRbn

CAGR: 14%

96

INR74bn1 Unbranded Modern Mattress Market

Branded

Unbranded

CAGR: 12%

49

28

FY18

FY23

FY28P

65%

35%

FY18

60%

40%

55%

45%

FY23

FY28P

Increasing Population, Urbanization & Nuclearization

Increasing Purchasing Power of People

Increasing Health Consciousness among Consumers

Growth in Housing Infrastructure

Key to have Presence Across Price Points, Mattress Types and Channels to Address the Entire Market

Modern Mattress Market by Price Segment (FY23)

Modern Mattress Market by Type (FY23)

Modern Mattress Market by Channel (FY23)

Mid to Premium (INR8-20K) 54%

Economy (<INR8K) 25%

Premium (INR20-50K) 18%

Luxury (>INR50K) 3%

Spring 22%

Rubberized Coir 28%

General Trade 71%

PU Foam 50%

E-commerce 1%

Modern Trade 8%

Institutional 20%

Source: Industry report. Note: 1. For FY23.

6

Leading Brands with Market Leadership

Market Leader in the Branded Modern Mattress Market in India

38-44%

#1 Player with ~29% share in the domestic branded modern mattress market

12-14%

9-11%

5-7%

29%

11%

19%

Sleepwell + Kurlon

Competitor A

Competitor B

Competitor C

Others

With A Strong Position Across All Regions – Significant Brand Recall

<5%

5-15%

15-30%

>30%

North

West

South

East

Source: Industry report. Market share numbers are pertaining to FY23. Note: Proposed acquisition of Kurlon expected to be completed by November 30, 2023.

7

Backed by Continuous Innovation

Focus leading to a track record of quality & consistent innovation

Track record of innovative manufacturing backed by technology Track record of innovative manufacturing backed by technology

Track Record of Innovation

RFID Chips

Helping check counterfeits

“Zero Turn” Technology

Ensures mattresses don’t require periodic turning to avoid sagging

Comfort Cell

New technology to raise the comfort quotient for the consumer

SANtech Technology

Maintains improved air-flow, enhancing firmness and durability of the material

Memory Foam

Reduces stress and ensures correct posture

VPF Technology

Improves efficiency of foam production – Mattress for every Indian

Neem Fresche

Technology providing protection against various allergies

Ability to innovate on the back of leadership position – natural boost post proposed acquisition of Kurlon

8

Extensive Pan-India Sales and Distribution

Complimentary distribution network of EBOs and MBOs to further expand presence for both brands

Exclusive Brand Outlets1

Multi-Brand Outlets1

Bolsters Customer Connect

Larger Universe of Outlets

Ease in Premiumization

Faster Feedback Loop

Drives Access

Expansion in Tier II / III Towns

5,600+

500+

2

7,500+

4,500+

2

Large Sized Stores

Medium Sized Stores

Small Sized Stores

■ Focused expansion in MBO channel to go deeper

■ Long term associations with distributors

Sleepwell World

Sleepwell Gallery

Sleepwell Shoppes

■ IT-enabled distribution network to reduce TAT

427

1,067

1,114

■ Continuous engagement with 150+ sales personnel

Multi-format approach to ensure maximum coverage

No. of Outlets

Note: Data as of Mar 31, 2023; 1. As per the Industry Report; 2. Kurlon distribution network proposed to be acquired upon closing of the Kurlon acquisition expected by November 30, 2023.

9

Optimal Manufacturing Footprint in India

Pan-India coverage through 21 facilities to be closer to the end markets

SFL: 113 Kurlon: 104 Manufacturing Plants

SFL: ~129k MTPA Kurlon: ~17k MTPA Total Capacity1

Complementary Network No City Overlap in Manufacturing Facilities

Rajpura Greater Noida

Sahibabad

Kala Amb

Roorkee

Surajpur

Sikkim

Jhagadia

Gwalior

Jabalpur

Kolkata

Erode

White space realization

Sheela Foam

Kurlon

‘A Mattress for Every Indian’

◼ Setting up an integrated manufacturing plant at Jabalpur to cater the traditional market

◼ Access to latest technology such as Variable Pressure Foaming (“VPF”) that reduces cost

◼ Targeting cotton / EPE foam mattress

users (traditional market)

– ~64% of the Indian mattress market is attributable to cotton mattresses2

– Durability and affordability for rural /

semi urban markets

– Increasing penetration by shifting from

◼ Manufacturing plant at Jabalpur – centrally

located and well connected to the distribution network

– Plant spread across ~11.7 hectares

of land

– Capex incurred – c.INR1bn5

– Plant proposed to be commissioned in a

few months

Silvassa

Talwada

Opportunity for capacity optimization

Bangalore

Hyderabad

Bhubaneshwar

traditional to modern market

Note: 1. Capacity refers to Foam Production Capacity; 2. As per the Industry Report; 3. Excludes the Jabalpur facility, which is yet to be commissioned; 4. Kurlon manufacturing facilities are proposed to be acquired upon closing of the Kurlon acquisition expected by November 30, 2023; 5. As of Mar 31, 2023.

10

Transformational Transaction #1 Player in Domestic Market

Acquisition of Kurlon, once completed, is expected to strengthen Sheela Foam’s leadership position

Combined Business

Market Share (FY23)

~19% (#1 player in India)

~11% (#3 player in India)

~29%

(>2x of #2 player)

Geographic Presence

Distribution Network

Brand Strength

Manufacturing Footprint

Strong in North and West

Strong in East and South

Strong positioning across regions

EBO focused

MBO focused

Presence across channels

Mass and premium positioning focused on PU Foam mattresses

Mass and premium positioning focused on rubberised coir mattresses

Full suite of products and brands

11 facilities1

10 facilities

Enhanced manufacturing footprint

Source: Industry Report. Note: 1. Excludes the Jabalpur facility, which is yet to be commissioned.

11

Sheela Foam Can Unlock Significant Synergies Kurlon: 3rd Largest Organized Player in the Modern Mattress Segment

Company Overview

Continue to Strengthen Customer Connect – Brand Heritage

◼ Founded in 1962, Kurlon manufactures various foam-based

home comfort products

– “Sit and Sleep” solutions such as Mattresses, Furniture

Cushions, Pillows and Coverings

◼ 3rd largest mattress player (~11% market share in branded modern mattress segment) in India with 10 manufacturing

plants across the country

◼ Has a presence across mass and premium segments,

focused on rubberized coir mattresses

◼ Flagship brands include Kurl-on, Home Komforts, Komfort

Universe and premium brands such as Spring Air

Strengthening presence in South & East1

◼ Combined entity is expected to have a strong position across all regions

38%

North

18%

West

32%

South

29%

East

Sheela Foam + Kurlon

Others

Driving Access – Higher MBO Salience3

◼ Leveraging Kurlon’s dominance in MBOs will provide better

access to Sheela Foam’s products

MBO: 7,500+ EBO: 5,600+

MBO: 4,500+ EBO: 500+

Transaction Overview

Democratization – Complementary Product Strengths

◼ Acquiring 94.66% stake in Kurlon Enterprises Limited

◼ Boost to Sheela Foam’s presence in the rubberized coir product segment, acting as starting

◼ Equity valuation of INR2,150cr2

point of migration from unorganized to organized market

◼ Acquisition would be through a cash consideration funded by

a mix of internal accruals, debt and equity

◼ Expected to be completed by 30th November 2023

Operational Synergies – Complimentary Manufacturing Footprint

◼ Economies of scale will create potential opportunities to reduce raw material spends

◼ Optimized manufacturing footprint could potentially lead to improvement in capacity utilization

and reduction in logistics costs

Source: Company Information, Industry Report. Note: 1. Chart pertains to region wise market share for the branded modern mattress market in India; 2. Subject to closing adjustments; 3. Data as of Mar 31, 2023.

12

Sheela Foam Can Unlock Significant Synergies Furlenco: Expansion into the Large Furniture Market in India

Company Overview

Significantly Larger Addressable Market

◼ Incorporated in 2012, House of Kieraya (“Furlenco”) is a

furniture rental company offering wide range of furniture

products and services

◼ Unique tech-driven business model with end-to-end

implementation of digital capabilities

◼ Serves customers through warehouse cum refurbishment

facilities across Tier I and Tier II cities

◼ FY23 Revenue: INR1,547mn

◼ FY23 Revenue Split: Rental (95%), Selling (5%)

Mattress Industry

~INR341bn

~4.4x

Furniture Industry

INR1,500bn+

Further Forward Integration – Full Portfolio Company with Addition of Furniture

e g a s U

U P

f o

m a o F

Market Leader in Mattresses

Strong Presence in Technical Foam

Expanding Presence in Furniture through Furlenco

E-commerce Capabilities

◼ Currently 8% of total sales volume of Sheela Foam is attributable to online channels

◼ Furlenco adds significant capability to Sheela Foam’s e-commerce presence

Transaction Overview

Cross-sell Opportunities

◼ Sheela Foam is acquiring a 35% stake in Furlenco

offerings or providing exclusive discounts

◼ Ability to cross sell mattresses and bedding products on Furlenco’s platform by bundling their

◼ Furlenco valued at INR857cr1 with the effective cost of

acquisition being INR300cr1

◼ Both the companies can expand on the existing referral programs and create a partnership that

can be mutually beneficial in expanding their customer base

◼ Funding would be done through cash consideration through

Operational Synergies

subscription of shares in Furlenco

◼ Transaction is expected to be completed by 31st August 2023

robust pan-India logistics network

◼ Furlenco intends to reduce their logistical and warehousing costs leveraging Sheela Foam’s

Source: Company Information, Industry Report. Note: 1. Subject to closing adjustments.

13

Replicating India Success Internationally

Robust global B2B business developed on the back of strong technical capabilities

Australia (15% of FY23 Revenue)

Spain (14% of FY23 Revenue)

Perth

Australia

Adelaide

Melbourne

Sydney

Canberra

Spain

Yecla

~40% Market Share2

10k MTPA Capacity1

16k MTPA Capacity1

Bed in a Box To Target USA

Significant Benefit to Group from the International Operations

VPF Technology Global technology being brought to India

Market Access Access to large markets in the West

Note: 1. Capacity refers to Foam Production Capacity; 2. As per the Industry Report.

Insights into global trends in mattress market

14

Talent and Culture

Experienced management team resulting in high corporate governance standards

Visionary leadership team…

Rahul Gautam, Chairman and Managing Director ◼ Associated with Sheela Foam since 1971 ◼ 40+ years of experience in home comfort products & PU foam

industry

◼ Serves as the Chairman of the Indian Polyurethane Association

Tushaar Gautam, Whole-Time Director ◼ Heads the R&D division for Sheela Foam ◼ 20+ years of experience in heading production & R&D ◼ Education from Purdue University, USA

…with a highly experienced management…

Nilesh Mazumdar, Chief Executive Officer – India Business ◼ 25+ years of experience in sales, marketing & brand management ◼ Previously served as Chief Business Officer at Pidilite ◼ MBA from University of Pune

Amit Kumar Gupta, Group CFO ◼ 25+ years of experience in corporate finance domain ◼ Previously served as Vice President – Treasury & FPA at

Samvardhana Motherson

◼ PGDBA Finance from SGRR Institute of Technology & Science

Kevin Graham, Chief Operating Officer – Joyce ◼ Has significant industry experience ◼ Has been associated with Sheela Foam Group since 2011

Alejandro Palao Serrano, Chief Executive Officer – Interplasp ◼ Has significant industry experience ◼ Has been associated with Interplasp since 2011

…backed by a strong culture

Received the 'Great Place To Work' certification for the 4th time in a row

Commitment to build a workplace culture that focuses on high standards of employee engagement, happiness & trust

Source: Company Information

15

Strategic Priorities to Drive Future Growth

Strategic Priorities to Drive Future Growth

Being Closer to Customers

Capturing the Entire Market

Driving Penetration

Expanding in Complementary Categories

16

Strategic Priorities to Drive Future Growth Being Closer to Customers

Focus on customer experience through a conscious investment on brand building and expanding network

Continuous Investments in Brand Building…

…Backed by an Expanding Brand Presence

Innovative campaigns to increase brand recall amongst customers

Expanding the EBO and MBO network to be accessible to customers

694

3.2%

FY20

522

2.1%

FY21

704

745

2.5%

2.6%

FY22

FY23

Ad Exp (INRmn)

Ad Exp / Revenue (%)

1 s O B E

1 s O B M

5,600+

500+

7,500+

4,500+

Large Sized Stores

Medium Sized Stores

Small Sized Stores

Note: 1. Data as of Mar 31, 2023. Kurlon distribution network is proposed to be acquired upon closing of the Kurlon acquisition expected by November 30, 2023.

No. of Outlets

17

Sleepwell World

Sleepwell Gallery

Sleepwell Shoppes

427

1,067

1,114

Multi-format approach to ensure maximum coverage

Strategic Priorities to Drive Future Growth Capturing the Entire Market

Capturing the addressable market by presence across products, price points and distribution channels

Products

Price

Distribution1

5,600+ for SFL & 500+ for Kurlon

7,500+ for SFL & 4,500+ for Kurlon

Note: 1. Data as of Mar 31, 2023. Kurlon distribution network is proposed to be acquired upon closing of the Kurlon acquisition expected by November 30, 2023.

18

Strategic Priorities to Drive Future Growth Driving Penetration by Democratization

Increasing penetration through acquired brands and channel expansion, supplemented by organic expansion

Technology Initiatives

■ New plant in Jabalpur to allow cheaper

production of foam mattresses using Variable Pressure Foaming technology

■ Targeting to strengthen position in Tier III and

beyond using this technology

Capex: c.INR1bn1 Plant proposed to be commissioned in a few months

Penetration

Distribution Expansion

■ Expanding the MBO network and further

penetrating Tier II and Tier III cities

■ Maintaining continuous engagement through

150+ sales personnel

Access to Kurlon’s 4,500+ MBOs

Own & Acquired Brands

■ Sheela Foam forayed in mass segment

through the launch of Starlite

■ In the process of acquiring a strong rubberised

coir focused product portfolio through KEL

Note: 1. Capex incurred as of Mar 31, 2023.

19

Strategic Priorities to Drive Future Growth Continuing to Expand in Complimentary Categories

Driving growth by continuing to expand in newer complimentary categories on the back of core technical strengths

Continuously Expanding in Complimentary Categories

New leg of growth

Furlenco Investment1

Benefits from Scale

New B2C Categories – Home Care & Comfort Foam

Expanded to Europe

Expanded to International Markets Inorganically

Entered B2C Mattress Business

Leadership in B2C Mattresses

Leadership in B2C Mattresses

Technical Expertise in PU Foam

Strong Position in B2B Business

Strong Position in B2B Business

Strong Position in B2B Business

Expansion in Home Care & Comfort Foam

Enhanced Capacity of International Business

Consolidation through Kurlon Acquisition1

Manufacturing Products as per Indian Railways requirements

Increasing TAM

Going Deeper Across India

Multiple Touch Points with Customers

1980s

1990s

2000s

2010s

2023

Note: 1. Proposed acquisition of Kurlon and Furlenco expected to be completed by November 30, 2023 and August 31, 2023 respectively.

20

Financial Track Record

Consistent Financial Track Record

Proven growth and profitability metrics

Revenue

INRmn

Gross Margin

40%

41%

46%

41%

32%

35%

36%

19,653

21,414

21,736

28,656

28,733

24,372

7,904

8,789

9,984

9,987

9,263

10,188

6,451

2,306

FY18

FY19

FY20

FY21

FY22

FY23

Q1FY24

FY18

FY19

FY20

FY21

FY22

FY23

Q1FY24

Gross Profit (INRmn)

Margin (%)

EBITDA Margin

PAT Margin

11%

10%

14%

15%

11%

10%

12%

7%

6%

9%

10%

8%

7%

7%

3,642

3,004

3,149

2,973

2,163

2,110

2,402

1,943

2,187

2,031

1,337

1,337

777

433

FY18

FY19

FY20

FY21

FY22

FY23

Q1FY24

FY18

FY19

FY20

FY21

FY22

FY23

Q1FY24

Source: Company Information. Note: 1. FY20 onwards financials include the impact of Ind AS 116 adoption; 2. FY22 financials have been reclassified for impact of Ind AS 115.

21

EBITDA (INRmn)

Margin (%)

PAT (INRmn)

Margin (%)

Consistent Financial Track Record

Superior cash flow generation backed by lower capex and working capital requirements

Cash Flow from Operations

INRmn

Capex

INRmn

1,337

1,379

1,573

2,539

1,971

2,120

1,555

1,429

2,099

819

521

633

FY18

FY19

FY20

FY21

FY22

FY23

FY18

FY19

FY20

FY21

FY22

FY23

Working Capital Days

Net Working Capital

47

49

37

40

36

30

42

33

31

24

24

41

35

34

40

2,447

2,324

2,630

3,161

1,263

1,374

38

29

26

32

27

19

32

24

16

FY18

FY19

FY20

FY21

FY22

FY23

FY18

FY19

FY20

FY21

FY22

FY23

Inventory Days

Receivable Days

Payable Days

Net Working Capital (INRmn)

Days (#)

Source: Company Information. Note: Inventory, Receivable and Payable days have been calculated on Revenue from Operations. Receivable days are net of Customer advances.

22

Appendix

27

Group Structure

Sheela Foam

100%

~94%

100%

~95%

35%

Joyce Foam (Australia)

Interplasp (Spain)

Staqo

Kurlon

Furlenco

Acquisition in Progress

23

Raw Material Prices

Key raw material prices have declined during FY23

TDI Price Trend (INR/KG)

251

300

200

100

0

177

205

134

267

248

243

231

FY23 Trends

2019

2020

2021

2022

Q1 2023

Q2 2023

Q3 2023

Q4 2023

Polyol Price Trend (INR/KG)

128

115

131

119

130

171

197

174

FY23 Trends

300

200

100

0

2019

2020

2021

2022

Q1 2023

Q2 2023

Q3 2023

Q4 2023

Source: Industry Report.

24

25

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