SFLNSE19 March 2025

Sheela Foam Limited has informed the Exchange about Investor Presentation

Sheela Foam Limited

To

19th March, 2025

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: Investor Presentation

Dear Sir/Madam,

Furtherance to our intimation for investor call dated 17th March, 2025. Please find attached Investor Presentation.

Thanking you,

Yours truly, For Sheela Foam Limited

Md. Iquebal Ahmad Company Secretary & Compliance Officer

SHEELA FOAM LTD.

#14, Sleepwell Tower , Sector 135, Noida- 201301 Ph: Int-91-120-4868400 •Email: contactus@sheelafoam.com

Regd. Office: 1002 to 1006 The Avenue International Airport Road, Opp Hotel Leela Sahar, Andheri East, Mumbai, Maharashtra, India, 400059 • Ph: Int-91-22-28265686/88/89 Toll Free: 1800 103 6664 • www.sleepwellproducts.com • www.sheelafoam.com CIN- L74899MH1971PLC427835

SHEELA FOAM LIMITED

Investor Presentation - March 2025

INDIA

AUSTRALIA

BRISBANE

PERTH

ADELAIDE

SYDNEY

AUCKLAND

MELBOURNE

NEW ZEALAND

Leading the science of comfort in three continents

Sheela Foam: Safe Harbour Statement

All statements included or incorporated by reference in this presentation, other than statements or characterizations of historical fact, are forward- looking statements. These forward-looking statements are based on our current expectations, estimates, and projections about our industry, management's beliefs, and certain assumptions made by us. Although Sheela Foam Limited (SFL) believes that the expectations reflected in such forward-looking statements are reasonable, there can be no assurance that such expectations will prove to be correct. Any forward-looking statement speaks only as of the date on which such statement was made, and SFL undertakes no obligation to update or revise any forward-looking statements, whether as a result of new information, future events, or otherwise. No assurance can be given that actual results, performance, or achievement expressed in, or implied by, forward-looking statements within this disclosure will occur, or if they do, that any benefits may be derived from them.

Company Overview

Business Overview

Sheela Foam

Financial Overview

Industry & Strategic Overview

Marketing Initiatives

Snapshot

Experienced management

‘Sleepwell’ ‘Kurlon’ mattresses are amongst the most trusted brands in India

Backward Integrated Player with a wide product basket

Largest manufacturers of PU Foam in India

~29% 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

Global Footprint

Rajpura (Punjab)

Kala Amb (HP)

Roorkee

Surajpur (UP)

Sahibabad (UP)

Greater Noida (UP)

Gwalior

Jalpaiguri (WB)

Jhagadia

Talwada (Gujarat)

Nandigram

Silvassa (D&N Haveli)

Jabalpur

Bhubaneshwar

Hyderabad (Telangana)

Australia : Mfg. Units : 5 Capacity: 16,000 MT

Bangalore

Erode (Tamil Nadu)

PU Foam Manufacturing

PU Foam Processing

Kurl Mfg. Locations

Spain: Mfg. Units : 1 Capacity: 22,000 MT

India: Mfg. Units : 18 Capacity: 1,49,000 MT

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

Acquired Kurl-on (Market leader in Rubberised Coir Mattresses.)

1971

1998 1999

2005

2016

2018

2021

2023

1994

2001 2003

2008 2010

2017

2019

2022

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

Issued bonus shares in a ratio of 1:1

2024

Increased the stake in Furlenco

Bought a controlling stake in Furlenco (India's fastest growing online furniture company)

Board Of Directors

Board of Directors (1/3)

Rahul Gautam - Executive Chairman

He has been associated with our Company since 1971 and has served as Managing Director for over three decades. During the last year, he has been appointed as Executive Chairman of the Company. 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 48 years of experience in the home comfort products and PU foam industry Indian Polyurethane and Association.

is the Chairman Emeritus of the

Board of Directors (2/3)

Namita Gautam - Whole time Director

She has been associated with our Group for the past 35 years and has been a Whole-Time Director of our Company since 14 November 2003. During her tenure, she has headed the Human Resources, Marketing, and Projects departments of the Company. She currently leads 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.

Tushaar Gautam - Managing Director

included

He has been associated with our Company since 7 January 2002 and has been a MD since November Indian 2,2023. He also served as CEO of Operations. He holds a bachelor's degree from Purdue University, USA, where his courses of and Financial, Marketing, study Operations Management. He oversees the operations of the Company and our subsidiaries Joyce Foam Pty Ltd and Interplasp while also serving on their Board of Directors. He has over 21 years of experience in heading Production, Research and Development.

Rakesh Chahar - Whole time Director

Som Mittal - Independent Director

He has been associated with our Company since 1 November 1990 and has been a Whole- Time Director since 14 November, 2003. He has over 32 years of experience in the business of selling and marketing bedding products and polyurethane foam. He heads the Operation.

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 the manufacturing and information technology sectors.

Board of Directors (2/3)

from the

Ravindra Dhariwal – Independent Director He has been associated with our Company since 7 June 2016. He holds a bachelor’s degree in Chemical Engineering Indian Institute of Technology, Kanpur, and a postgraduate 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.

Vijay Kumar Alhuwalia - Independent Director

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

Anil Tandon - Independent Director

He has been associated with our Company since 7 June 2016. He is holding a bachelor's degree of Technology in Electrical Engineering from the 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 Pvt Ltd, a leading organisation in the field of fastening products. He has several years of national and international experience in the zip-fastening products sector

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 – the world's leading search firm before taking her role as an Independent Advisor

Key Managerial Personnel

Nilesh Mazumdar - CEO (India Business)

Amit Kumar Gupta - Group CFO

Mr. Nilesh Mazumdar joined our Company in February 2023. He has a BE Electronics from University of Poona, MBA (Marketing) from Symbiosis Institute of Business Management and Diploma in Business Finance from ICFAI. He has a strong and varied track record of leadership spanning over 3 decades served and led large teams across marquee organisations such as Forbes Marshal Limited, Asian Paints, MIRC Electronics Limited(Onida), Subhiksha Industries Limited and most recently Pidilite Industries Ltd.

Mr. Amit Kumar Gupta joined our Company in May 2023. He has done his PGDBM- Finance from SGRRITS, Dehradun. LLB (Mercantile Law) from HNB Garhwal University. He comes with 25 years of rich experience across various fields in both domestic and international markets. Prior to joining the Company, his immediate assignment was with Samvardhana Motherson Group as a VP (Strategy and M&A). He has also worked with various brand leaders like Focus Energy Ltd, Ballarpur Industries Ltd, HT Media Ltd, Amar Ujala Publications Ltd 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 India. He holds a of Company Secretaries of 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.

Market Leader in Domestic Mattress Market

Sheela Foam’s leadership position is significantly strengthened with Kurlon’s acquisition

Combined Business

Market Share

~19%

~11%

~29%

Geographical Presence

Distribution Network

Brand Strength

Manufacturing Footprint

Strong in North & West

Strong in East & South

EBO Focused

MBO Focused

Strong positioning across regions

Presence across channels

Focus on PU Foam Mattresses

Focus on Rubberized Coir Mattresses

Full suit of products and brands

11 facilities

7 facilities

Enhanced Mfg. footprint

Extensive Pan India Sales and Distribution Network

13,000+ Touchpoints

strong position across all regions

IT-enabled distribution network for enhance logistical efficiencies

Focused expansion in MBO channel for Sleepwell and new EBOs for Kurlon

Continuous engagement with expanded in- house sales force to drive penetration and volume growth

Business Overview

Product Mix

Mattresses PU, Coir, Spring Range, Technology Range, Custom Cell Range, Back Support Range, Flexi PUF Range, Showroom Range, Economy Range, Online Brand

54%

18%

PRODUCT PORTFOLIO

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

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

19%

9%

Furniture Foam Sleepwell Resitec, Sleepwell Cool Gel, Primo

Revenue breakup as on 9M-FY25

Mattress Business

•Sleepwell, established in 1994, is one of India’s top mattress brands

•After acquiring Kurl On, its product range, offering mattresses priced from INR 5,000 to over INR 1 lakh

it expanded

•To cater to a wider audience, two new products, Tarang and Aaram, we introduced starting at INR 2,000, filling the affordable segment gap

Revenues (INR Cr)

829

819

1,053

1,035

FY22

FY23

FY24

9M-FY25

Volumes (Nos.) in Mn

2.1

2.0

2.2

2.5

FY22

FY23

FY24

9M-FY25

Mattresses – Product Range

01

02

03

Luxury Offering standard & customized products to consumers seeking premiumization, health benefits & value.

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

Mass Catering to the economy end of the market by offering quality products.

Mattress for every Indian

Through Sleepwell Tarang & Kurlon Aaram, we are committed to transforming lives in rural India by offering trusted products that are designed to meet their needs without compromising on innovation or sustainability, at affordable prices

Foldable • Convenient • Trusted comfort

Mattress for every Indian

Our mission is to ensure that every Indian, regardless of location or income, has access to superior quality and comfort. Our products are designed to meet their needs without compromising on innovation or sustainability

New Product Launches - Sleepwell

New Product Launches - Kurlon

Technical Foam

Automotive Foam Foams for seating & lamination systems, sound absorption, etc. Commands a 50% market share in Indian automotive foam segment

Reticulated foam Deployed in filtration systems, electronics & furniture industries. Can also be used in outdoor furniture, safety fuel tanks etc.

Ultra Violet Stable foam Finds major applications in the apparel and footwear industries

Slientech foam Catering to indoor applications auditoriums, & acoustics & broadcasting industry

like stadiums, theatres,

01

02

03

04

Revenues (INR Cr)

430

520

467

371

FY22

FY23

FY24

9M-FY25

Volumes (MT)

13,422

15,389

16,051

13,411

FY22

FY23

FY24

9M-FY25

Comfort Foam and Home Care Products

• PU foam manufactured by Sheela Foam finds its applications in complimentary segments such

Revenues (INR Cr)

as upholstery, sofa & mattress manufacturing along with others.

• The Comfort Accessories Product Portfolio includes pillows, mattress protectors, bolsters, back

481

cushion. They will also enhance their portfolio of bedsheets and bed covers.

• Expanded product portfolio with acquisition of Kurlon.

387

345

279

FY22

FY23

FY24

9M-FY25

Volumes (MT)

22,826

20,529

17,009

12,019

FY22

9M-FY25 * Volumes (MT) only includes Comfort Foam; the company does not maintain volumes data for home comfort products

FY24

FY23

Furniture Foam

• Sheela Foam offers specially engineered cushioning solutions for furniture, another allied and fast-

growing segment.

• Sleepwell ProSofa cushioning has been specially developed for furniture applications. Its unique formulation ensures long-lasting responsive resilience, massaging comfort and enhanced pressure relief for long sitting.

• The product range includes Primo, Resitec (High Resilience Cushioning Technology) and Cool Gel-S.

Revenues (INR Cr)

262

249

226

164

FY22

FY23

FY24

9M-FY25

Volumes (MT)

6,139

5,770

5,712

4,396

FY22

FY23

FY24

9M-FY25

Australia

• Sheela Foam has a strong presence in Australia through its wholly owned subsidiary, Joyce

Foam which was acquired in 2005

• Joyce has 5 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

16,000 MTPA

5 Manufacturing Facilities

Certifications

Revenues (INR Cr)

430

438

408

300

FY22

FY23

FY24

9M-FY25

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

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

and US

• 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

Revenues (INR Cr)

430

395

328

257

Caters to 1% of Europe’s market

FY22

FY23

FY24

9M-FY25

Furlenco

• The India furniture industry is estimated to be at c. USD 80 Bn by end of 2025 with an

expected CAGR of 13%

• Furniture rental industry is estimated to grow to USD 13 Bn by end of 2025 with an

expected CAGR of 26%.

• Limited players in the branded furniture rental market. High entry barrier due to large gestation period and high capital intensity

• Furlenco has been PBT positive since Feb’24. Self cash

generation provides impetus for business growth

Raw Material | Prices and Gross Margins (%)

TDI & Polyol Price Trend (INR/KG)

190

115

188

124

189

132

201

126

200

120

SFL Consolidated Gross Margins* (%)

41.7%

43.6%

42.2%

44.9%

40.6%

Q3-FY24

Q4-FY24

Q1-FY25

Q2-FY25

Q3-FY25

Q3-FY24

Q4-FY24

Q1-FY25

Q2-FY25

Q3-FY25

TDI

POLYOL

SFL India*

43.7% 43.8% 44.5%

41.2%

39.7%

Gross Margins (%)

Australia - Joyce

53.2%

46.4%

49.1%

48.4%

Spain - Interplasp

52.8%

32.0%

28.2% 27.2%

32.0%

29.8%

Q3-FY24 Q4-FY24 Q1-FY25 Q2-FY25 Q3-FY25

Q3-FY24 Q4-FY24 Q1-FY25 Q2-FY25 Q3-FY25

Q3-FY24 Q4-FY24 Q1-FY25 Q2-FY25 Q3-FY25

**SFL+KEL from Q3FY24 onwards

Industry & Strategic Overview

Industry Fundamentals

• Indian modern mattress market is expected to grow at a CAGR of 10%+ and is en-route to attaining an INR 25,000 Cr mark by the year 2030.

• Fragmented market 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 modern mattress market. There are 25 players in the branded market with Sleepwell and Kurlon

occupying a dominant share.

• In budget 2024-25, 80 lakh houses will be completed for the identified eligible beneficiaries of PM Awas Yojana, both rural and urban and INR 80,000 Cr is

allocated for this purpose.

• Real estate sector in India is expected to reach USD 1 Tn in market size by 2030, up from USD 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 Modern Mattress Market (INR Bn)

Indian Modern Mattress Market Break-up

Indian Organised Mattress Market By Type of Mattress

300

Organized

Unorganized

Spring 22%

180

67%

65%

95

65

FY12

FY16

FY24

FY29E

33%

FY12

35%

FY16

60%

40%

FY23

Rubberized Coir 28%

PU Foam 50%

Marketing Initiatives

Festive season campaign - Sleepwell

Wedding season campaign

Sleepwell retail branding | Enhanced consultative selling

Sleepwell & Kurlon – Presence at Mahakumbh

Over 1800+ daily footfalls

Financial Overview

Historical Standalone Income Statement

PARTICULARS (INR Cr)

Operational Revenue

Operating Expenses

EBITDA

EBITDA Margins (%)

Other Income

Depreciation

Finance Cost

PBT & Exceptional Items

Exceptional Items

Tax

PAT

PAT Margins (%)

Other Comprehensive Income

Total Comprehensive Income

Diluted EPS (INR)

FY21

1,612

1,374

237

15%

47

33

9

244

-

62

181

11%

2

183

18.6

FY22

2,008

1,774

234

12%

70

32

7

265

-

67

197

10%

-1

196

20.2

FY23

2,039

1,830

208

10%

75

41

8

234

-

63

171

8%

-4

167

17.5

FY24

1,880

1,670

210

11%

97

58

44

205

-18

54

168

9%

-

168

16.3

9M-FY25

1,897

1,708

189

10%

63

64

66

122

-12

34

100

5%

-1

99

9.2

Historical Standalone Balance Sheet

PARTICULARS (INR Cr)

FY23

FY24

H1-FY25

PARTICULARS (INR Cr)

FY23

FY24

H1-FY25

ASSETS Non-current Assets Property, Plant & Equipment Capital Work In Progress Right of Use Assets Investment Property Investment In Subsidiaries & JV Financial Assets (a)Other Investments (b) Loans (c) Other Financial Assets (d) Investment in Preference Shares Non-current Tax 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

791 270 103 38 3 197

56 72 5 - 12 35 1,127 207

707 138 13 0 1 3 58 1,917

3,777 433 80 68 3 2,558

510 72 6 - 39 7 418 150

- 189 13 0 1 11 55 4,196

3,296 492 31 75 3 2,567

75 8 - 39 6 983 221

450 241 6 0 1 8 55 4,278

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

Current Tax Liabilities (net)

Other Current Liabilities

1,362

49

1,313

153

99

16

26

9

4

0

402

33

1

188

110

11

-

59

2,674

54

2,620

862

2,753

54

2,698

678

787

591

36

16

10

12

0

660

169

8

161

254

11

-

57

42

17

13

15

0

847

297

9

235

237

11

7

50

GRAND TOTAL - EQUITY & LIABILITES

1,917

4,196

4,278

Historical Consolidated Income Statement

PARTICULARS (INR Cr)

Operational Revenue

Operating Expenses

EBITDA

EBITDA Margins (%)

Other Income

Depreciation

Finance Cost

PBT & Exceptional Items

Exceptional Items

Tax

Share of Profit / (Loss) from JV

PAT

PAT Margins (%)

Other Comprehensive Income

Total Comprehensive Income

Diluted EPS (INR)

FY21

2,355

1,991

364

15%

50

73

18

324

-

84

-

240

10%

19

259

24.6

FY22

2,866

2,551

315

11%

79

81

17

296

-

78

-

219

8%

-2

217

22.4

FY23

2,873

2,576

297

10%

86

90

21

273

-

72

-

201

7%

13

213

20.4

FY24

2,982

2,682

301

10%

117

116

69

233

-23

61

-11

184

6%

-3

181

17.7

9M-FY25

2,590

2,373

217

8%

70

133

85

69

-31

25

0

75

3%

-6

68

6.85

Historical Consolidated Balance Sheet

PARTICULARS (INR Cr) ASSETS Non-current Assets Property, Plant & Equipment Capital Work In Progress Right of Use Assets Investment Property Intangible Assets Intangible Assets under development Investment Accounted using Equity Method Financial Assets (a) Other Investments (b) Loans (c) Other Non Current Fin Assets Deferred Tax Assets Non-current Assets (Net) Other Non Current Tax 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 Current Tax Assets (Net) Other Current Assets Asset Held for Sale GRAND TOTAL – ASSETS

FY23

FY24

H1-FY25

1,278 429 288 109 53 274 - -

56 2 5 14 12 35 1,433 331

712 282 42 0 1 1 - 64 - 2,711

4,465 1,160 161 230 51 1,689 4 350

510 2 21 225 55 7 875 339

18 364 44 5 1 8 0 96 - 5,340

3,933 1,179 117 218 50 1,702 - 50

- 2 20 231 54 10 1,407 408

455 386 33 7 2 5 - 112 30 5,371

PARTICULARS (INR Cr)

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 - EQUITY & LIABILITES

FY23

FY24

H1-FY25

1,609

49

1,552

8

419

284

88

26

13

0

8

683

184

16

259

92

21

1

111

2,711

2,981

54

2,866

61

1,230

945

174

72

22

0

18

3,057

54

2,943

60

1,023

742

166

65

30

0

21

1,129

1,290

337

38

388

265

29

1

72

496

32

404

248

27

8

75

5,340

5,371

Consolidated Financial Performance

Revenues (INR Cr)

2,866

2,873

2,982

2,355

2,053

EBITDA (INR Cr) and EBITDA Margins (%)

PAT (INR Cr) and PAT Margins (%)

2,590

300

315

297

301

364

240

194

219

203

184

14.63% 15.46%

10.99% 10.35% 10.08%

217

8.38%

9.46% 10.20%

7.63% 7.07% 6.17%

75

2.88%

FY20

FY21

FY22

FY23

FY24

9M-FY25

FY20

FY21

FY22

FY23

FY24 9M-FY25

FY20

FY21

FY22

FY23

FY24 9M-FY25

Net Debt to Equity Ratio (x)

Net worth (INR Cr)

ROE and ROCE (%)

0.16

0.12

0.21

0.24

FY20

FY21

FY22

FY23

FY24

926

(0.21)

2,981

1,193

1,400

1,609

21.0%

20.1%

19.2%

19.4%

15.6%

12.9%

13.3% 14.8%

FY20

FY21

FY22

FY23

FY24

FY20

FY21

FY22

ROE

FY23 ROCE

7.9%

6.08%

FY24

Capital Market Data

1 year stock performance (As on 31st December, 2024)

40.00%

30.00%

20.00%

10.00%

0.00%

-10.00%

-20.00%

-30.00%

-40.00%

-50.00%

Jan-24

Feb-24

Mar-24

Apr-24

May-24

Jun-24

Jul-24

Aug-24

Sep-24

Oct-24

Nov-24

Dec-24

Sheela

Sensex

Midcap

Price Data (As on 31st December, 2024)

Face Value

CMP

52 Week H/L

Market Cap (INR Mn)

No. of Share outstanding (Mn)

1 Year Avg. Trading Volume (000)

INR

5.0

992.6

1262.0 / 775.2

1,07,893.0

108.7

119.8

Shareholding Pattern as on 31st December, 2024

AIF 0.93%

Mutual Funds 18.00%

FPI 6.55%

Public 8.82%

Promoters 65.70%

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.

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.

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.

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.

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

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