SFLNSE19 September 2025

Sheela Foam Limited has informed the Exchange about Investor Presentation

Sheela Foam Limited

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

The National Stock Exchange India Limited

September 19, 2025

Subject: Intimation of schedule of Investor/Analyst meeting under Para A of Part A of Regulation 30(6) of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015

Dear Sir/Madam,

Please find attached updated investor presentation of the Company.

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: investorrelation@sheelafoam.com • 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

Index

> Board & Management

> Company Overview

> Business Overview

> New age businesses

> Kurlon Integration

> ESG & CSR

> Industry Overview

> Business – Value & Volumes

> Financials

> Value Proposition

Board & Management

Board of Directors

Rahul Gautam Executive Chairman

Namita Gautam Whole Time Director

Tushaar Gautam Managing Director

Rakesh Chahar Deputy MD

Independent Directors

Som Mittal

Ravinder Dhariwal

Lt Gen (Dr). Vijay Kumar Ahluwalia

Anil Tandon

Meena Jagtiani

Diversified Board

Key Management

Amit Kumar Gupta

Pertisth Mankotia

Shaili Tyagi

Manoj Sharma

Puneet Gulati

Group CFO

CIO

CHRO

CSO

CMO

Experienced Management with domain expertise

Company Overview

Pan India Presence with Footprint in Australia & Europe

Kala Amb (HP)

Surajpur (UP)

Sahibabad (UP)

Greater Noida (UP)

Gwalior

Jalpaiguri (WB)

Talwada (Gujarat)

Nandigram

Silvassa (D&N Haveli)

Jabalpur

Bhubaneshwar

Hyderabad (Telangana)

Bangalore

Erode (Tamil Nadu)

PU Foam Manufacturing

PU Foam Processing

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

India: Mfg. Units : 12 Capacity: 1,39,000 MT

Australia : Mfg. Units : 6 Capacity: 17,000 MT

Company Snapshot

Established in 1971

Largest manufacturers of Foam and Mattress in India

125+ distributors 6,000+ Exclusive brand outlets 11,000+ Touchpoints

Sleepwell’ & ‘Kurlon’ - Most trusted brands in India

1.7L+ Tn – Annual Foam Capacities

Australia – Joyce Foam Spain - Interplasp

Global Presence with 19 manufacturing facilities

~30% market share – India 40% market Share - Australia

New Age Businesses 1. Furniture rental - Furlenco 2. IT solutions - Staqo

Sleepwell Foundation focusing on rural community upliftment

ESG focused with pre defined goals

Free cash flow generating business

Well positioned to capture growing consumer market of India

Extensive Pan India Sales and Distribution Network

11000+

6000+

125+

11

Deeply penetrated, IT enabled and efficient distribution network

Business Overview

India’s Leading Sleep & Comfort Brands

Mattress

Foam Business

Diversified portfolio across mattresses, cushioning, and technical foam solutions supported by technological innovation

Acquired by Sheela Foam in 2023, the brand commands strong resonance in Southern and Eastern India focusing primarily in rubberized coir mattresses

Technical Foam For usage in industries like Automotive, foot-ware, acoustics, clothing etc.

Comfort Foam and Home Care Products Foam Sheets & Blocks, Pillows, Bedsheets, Comforters/Blankets, Mattress Protectors and other allied products

Furniture Foam Specialized cushioning for utility in wide range of sitting comforts

Increased focus on mattress business to capture India’s consumption story

19%

9%

Revenue breakup as on 9M-FY25

International Presence – Australia & Spain

17,000 MTPA

22,000 MTPA

100% owned Australian subsidiary acquired in 2005

~94% owned Spanish subsidiary acquired in 2019 with focus on expanding operations to meet the demand from Europe and US

State-of-the-art production centers at Adelaide, Canberra, Melbourne, Brisbane, Perth and Sydney

Manufacturing facility at Yecla in Spain

Manufactures foam for branded comfort product makers

European flexible polyurethane foam manufacturers with focus on a strong technological and innovation base

Stable, Self-sustaining, and Free cashflow generating

19%

9%

Revenue breakup as on 9M-FY25

Business – by geography

India

International

70%

70%

71%

75%

79%

30%

30%

29%

25%

21%

2021

2022

2023

2024

2025

Share of domestic business consistently increasing - capturing vast & untapped potential

19%

9%

Revenue breakup as on 9M-FY25

New Age Businesses

New Age Business | Furlenco – online furniture rental platform

• Furlenco enjoys an early mover advantage in online furniture rental market due to strong millennial appeal, robust funding & investor backing. SFL currently holds 45.5% stake with majority board voting rights

• Niche business due to capital intensive, large gestation period, and high entry barriers, Currently operating in more than 30 cities

• Furlenco is a self cash generation business and has been PBT

positive since Feb’24.

Operating as a full-stack furniture designing, manufacturing, rental and selling platform, Furlenco is poised for accelerated growth

New Age Business | Staqo – IT platform & services

• 100% subsidiary of SFL, established in 2019

• Providing spectrum of digital, automation, and workflow optimization solutions to manufacturing, retail and MSMEs

• Serving over 300+ client and managing more than 200

projects across 6 locations worldwide

Inhouse capabilities nurtured into high growth vertical

Kurlon Integration in SFL a case study

KEL Integration turnaround

6.7% KEL EBITDA

FY23

9.2%

SFL EBITDA

FY23

11.1% SFL + KEL CORE EBITDA

Q1FY26

SFL | ESG & CSR Initiatives

Framework

Environment

Social

Governance

Initiatives

Initiatives

Industry Overview

Industry Fundamentals

• Indian modern mattress market is estimated at ~INR 145-160 bn in 2024 and is projected to grow by 10%-12% to ~INR 270-300 bn by 2030

• Organized (branded) segment is projected to grow from ~30% (2024) to ~45% (2030) depicting a CAGR of ~18%-20%

• The growth in premium & luxury segment is estimated to be higher than those projected in mass and masstige segments driven by higher disposable

incomes, rising aspirations, and increase in health awareness.

• Other Key factors driving market growth & shift to organised

✓ E-commerce & omnichannel expansion - reduce discovery friction and enable higher conversions

✓ Urbanisation & rising disposable incomes - more households upgrading from basic to branded mattresses

✓ Product innovation & warranties - fixed-term warranties, white-glove delivery encourage buyers toward organised brands

✓ Rising sleep-health awareness & premiumisation - consumers treat mattresses as health/product investment

✓ Institutional & hospitality demand - organised suppliers win larger institutional contracts (hotels, hospitals) supporting scale

Indian Modern Mattress Market (INR Bn)

Indian Mattress Market Split

Indian Mattress Market By Price Type

Organized

Unorganized

Mass Masstige

Premium Luxury

270-300

145-160

~100

2019

2024

2030 (P)

Source: Redseer

80%

20%

2019

70%

30%

55%

45%

2% 6%

18%

2% 6%

20%

74%

72%

3% 8%

23%

66%

2024

2030 (P)

2019

2024

2030 (P)

Mass - under ₹ 8K; Masstige - between ₹ 8-20K Premium - between ₹ 20-50K; Luxury over ₹ 50K

Business - Value and Volume

Volume Growth

Mattress (‘000)

Foam Business (Tn)

2,100

2,150

2,034

2,174

3,308

1,158

1,048

1,071

1,181

901

2021

2022

2023

2024

2025

2021

2022

2023

2024

2025

strong brand resonance demonstrating robust volume

19%

9%

Revenue breakup as on 9M-FY25

Value Growth

Mattress (Rs Cr)

Foam Business (Rs Cr)

711

829

874

1,377

42,387

1,053

34,949

33,660

42,292

45,988

2021

2022

2023

2024

2025

2021

2022

2023

2024

2025

Premiumization leading to higher growth in mattress topline

19%

9%

Revenue breakup as on 9M-FY25

Financials

Consolidated Historical Financial Performance

Revenues (INR Cr)

EBITDA (INR Cr) and EBITDA Margins (%)

PAT (INR Cr) and PAT Margins (%)

2,866

2,873

2,982

3,439

364

300

315

297

301

286

2,355

2,053

240

194

219

203

184

FY20

FY21

FY22

FY23

FY24

FY25

FY20

FY21

FY22

FY23

FY24

FY25^

FY20

FY21

FY22

FY23

FY24

14.63% 15.46%

10.99%

10.35% 10.10%

8.30%

9.46% 10.20%

7.63%

7.07%

6.17%

97

2.80% FY25

Margins and PAT impacted due to Kurlon integration

*^EBITDA includes INR 35 crs paid by KCPL (erstwhile owner of KEL) against working capital / inventory due to quality issues, classified under ‘other income’ in financial statements

Consolidated Historical Financial Performance

Net worth (INR Cr)

Net Debt to Equity Ratio (x)

2,981

3,096

0.21

0.24

0.23

0.16

0.12

1,193

1,400

1,609

926

FY20

FY21

FY22

FY23

FY24

FY25

FY20

FY21

FY22

FY23

FY24

FY25

(0.21)

ROE and ROCE (%)

21.0%

20.1%

19.4%

19.2%

15.6%

14.8%

12.9%

13.3%

7.9%

6.08%

FY20

FY21

FY22

FY23

FY24

ROE

ROCE

5.8%

3.40% FY25

RoE and ROCE lower due to Kurlon integration

SFL | Value proposition

Value Proposition

Fifty years track record with second generation leadership in place

Diversified board advising professional management

Proven track record of successfully integrating acquisitions

Leading brands with market uno position with consistent market share growth

Proxy to India’s consumption story

ESG focused with upliftment of underprivileged rural habitants

Strong Free cash flow generating business

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.

Thank you

For further information, please visit www.Sheelafoam.com or contact:

Investor Relations Outreach | Mr. Nikunj Jain – nikunj.jain@sheelafoam.com (7838025553)

Media | Mr. Ajay Pandey - ajay.pandey@sheelafoam.com (9015670673)

Company Secretary | Mr. Iquebal Ahmad - iquebal.ahmad@sheelafoam.com (9717096729)

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