Sheela Foam Ltd. (SFL) AI Stock Analysis

• Market Cap: ₹53.31B
• Dividend Yield: N/A
• Average Volume (3M): 7.88K
• Price to Earnings (P/E): 30.6
• Beta (1Y): 0.88
• Revenue Growth: 4.98%
• EPS Growth: -62.09%
• Country: IN
• Employees: 2,221
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Furnishings, Fixtures & Appliances
• EPS (TTM): 4.77
• Shares Outstanding: 108,710,780
• 10 Day Avg. Volume: 6,828
• 30 Day Avg. Volume: 7,885
• PEG Ratio: -1.59
• Price to Book (P/B): 2.51
• Price to Sales (P/S): 2.22
• P/FCF Ratio: 57.19
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0
• EPS Forecast (FY): 12.9
• Revenue Forecast (FY): ₹37.41B

• Rating: 54 Neutral
• Price Target: ₹525.00 ▼(-10.90% Downside)
• Action: Reiterated Date: 11/19/25
• Date: Action: Reiterated 11/19/25

Sheela Foam Ltd. shows strong financial performance with robust revenue growth and operational efficiency. However, the technical indicators suggest bearish momentum, and the high P/E ratio indicates overvaluation. The lack of dividend yield further impacts the valuation negatively.

Positive Factors

Revenue & Gross Margin

Consistent top-line growth combined with a 37.2% gross margin indicates durable product-level economics and pricing power in foam and mattress categories. Healthy gross margins provide a buffer against input cost swings and support reinvestment in products and distribution over the medium term.

Negative Factors

Low Net Profit Conversion

A low net margin (2.8%) versus a high gross margin signals structural pressure from SG&A, distribution costs or other operating expenses. Persistent weak bottom-line conversion limits retained earnings, constrains reinvestment and weakens long-term return generation for shareholders.

Sheela Foam Ltd. Business Overview & Revenue Model

Company Description

Sheela Foam Limited engages in the manufacture and sale of polyurethane foams primarily in India and internationally. The company provides various technical products, such as automotive, reticulated, ultraviolet stable, and silenctech foam product...

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Sheela Foam Limited engages in the manufacture and sale of polyurethane foams primarily in India and internationally. The company provides various technical products, such as automotive, reticulated, ultraviolet stable, and silenctech foam product...

How the Company Makes Money

SFL primarily makes money by manufacturing and selling branded and unbranded foam-based comfort products and by supplying polyurethane foam and related materials into business-to-consumer (B2C) and business-to-business (B2B) channels. Key revenue...

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SFL primarily makes money by manufacturing and selling branded and unbranded foam-based comfort products and by supplying polyurethane foam and related materials into business-to-consumer (B2C) and business-to-business (B2B) channels. Key revenue...

Sheela Foam Ltd. Financial Statement Overview

Breakdown	TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	35.13B	34.39B	30.05B	28.73B	28.64B	24.34B
Gross Profit	11.66B	12.80B	11.43B	10.19B	9.25B	9.95B
EBITDA	2.99B	2.50B	4.38B	3.81B	3.91B	4.04B
Net Income	573.60M	960.90M	1.82B	1.99B	2.17B	2.38B
Balance Sheet
Total Assets	51.77B	54.67B	53.40B	27.11B	23.72B	20.76B
Cash, Cash Equivalents and Short-Term Investments	2.79B	5.18B	661.90M	7.55B	1.31B	1.65B
Total Debt	12.57B	14.62B	14.93B	5.71B	4.66B	3.34B
Total Liabilities	20.90B	23.72B	23.59B	11.02B	9.72B	8.83B
Stockholders Equity	30.80B	30.35B	29.20B	16.00B	13.93B	11.84B
Cash Flow
Free Cash Flow	553.00M	1.33B	-19.43B	3.90M	336.93M	1.96B
Operating Cash Flow	1.18B	2.52B	4.06B	2.12B	1.97B	2.60B
Investing Cash Flow	1.97B	-288.20M	-22.58B	-2.68B	-3.06B	-2.15B
Financing Cash Flow	-3.30B	-2.26B	18.54B	561.20M	926.84M	-323.47M

Sheela Foam Ltd. Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 589.25
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For IN:SFL, the sentiment is Negative. The current price of 589.25 is above the 20-day moving average (MA) of 521.17, above the 50-day MA of 544.67, and below the 200-day MA of 634.30, indicating a bearish trend. The MACD of -14.90 indicates Positive momentum. The RSI at 37.94 is Neutral, neither overbought nor oversold. The STOCH value of 39.93 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for IN:SFL.

Sheela Foam Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
KKCL	66 Neutral	₹26.48B	22.08	―	0.41%	28.67%	-20.77%
JBMA	65 Neutral	₹129.40B	67.30	―	0.15%	7.63%	11.25%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
MAHSCOOTER	61 Neutral	₹133.93B	987.71	―	1.57%	―	―
GREENPLY	59 Neutral	₹23.67B	58.33	―	0.19%	4.40%	-20.15%
CENTURYPLY	55 Neutral	₹155.78B	72.08	―	0.12%	16.88%	6.77%
SFL	54 Neutral	₹53.31B	30.61	―	―	4.98%	-62.09%

Sheela Foam Ltd. Corporate Events