Sheela Foam Ltd: Intrinsic Value & Share Price Analysis

Share Price and Basic Stock Data

Last Updated: April 25, 2025, 9:31 pm

Market Cap	7,207 Cr.
Current Price	663
High / Low	1,067/647
Stock P/E	84.7
Book Value	276
Dividend Yield	0.00 %
ROCE	7.97 %
ROE	6.09 %
Face Value	5.00
PEG Ratio	-7.01

Stock P/E, Current Price, and Intrinsic Value Over Time

Stock P/E Current Price Intrinsic Value

View Share Price Target for Sheela Foam Ltd

Competitors of Sheela Foam Ltd

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
Hindustan Fluoro Carbons Ltd	25.1 Cr.	12.8	22.6/10.8	44.1	41.9	0.00 %	3.05 %	%	10.0
Gujarat Petrosynthese Ltd	37.0 Cr.	62.0	98.0/52.1	33.6	81.9	0.00 %	2.73 %	3.46 %	10.0
AVI Polymers Ltd	6.13 Cr.	15.0	20.7/9.89	76.7	12.0	0.00 %	0.57 %	0.41 %	10.0
Supreme Petrochem Ltd	12,300 Cr.	653	927/518	31.5	119	1.38 %	23.9 %	18.4 %	2.00
Signet Industries Ltd	150 Cr.	51.0	97.4/39.0	12.9	75.4	0.98 %	14.8 %	7.22 %	10.0
Industry Average	3,915.29 Cr	181.17		38.51	80.18	0.91%	12.52%	9.88%	7.55

All Competitor Stocks of Sheela Foam Ltd

Quarterly Result

Metric	Dec 2021	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024
Sales	881	737	701	722	761	729	645	613	879	845	810	813	967
Expenses	786	665	635	644	685	651	567	547	803	765	750	743	879
Operating Profit	95	72	66	78	76	78	78	66	76	81	60	69	88
OPM %	11%	10%	9%	11%	10%	11%	12%	11%	9%	10%	7%	9%	9%
Other Income	28	16	18	23	28	18	13	24	32	70	61	32	7
Interest	6	2	5	5	5	7	8	9	25	27	28	28	29
Depreciation	20	24	21	20	22	26	23	22	30	41	40	48	45
Profit before tax	97	62	58	75	77	63	60	60	53	83	53	25	21
Tax %	31%	20%	27%	29%	20%	31%	28%	26%	27%	17%	12%	63%	14%
Net Profit	67	49	43	54	61	44	43	44	31	65	47	9	19
EPS in Rs	6.85	5.04	4.31	5.44	6.20	4.43	4.41	4.04	2.83	5.94	4.23	0.90	1.73

Last Updated: February 28, 2025, 5:13 pm

Below is a detailed analysis of the quarterly data for Sheela Foam Ltd based on the most recent figures (Dec 2024) and their trends compared to the previous period:

For Sales, as of Dec 2024, the value is 967.00 Cr.. The value appears strong and on an upward trend. It has increased from 813.00 Cr. (Sep 2024) to 967.00 Cr., marking an increase of 154.00 Cr..
For Expenses, as of Dec 2024, the value is 879.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 743.00 Cr. (Sep 2024) to 879.00 Cr., marking an increase of 136.00 Cr..
For Operating Profit, as of Dec 2024, the value is 88.00 Cr.. The value appears strong and on an upward trend. It has increased from 69.00 Cr. (Sep 2024) to 88.00 Cr., marking an increase of 19.00 Cr..
For OPM %, as of Dec 2024, the value is 9.00%. The value remains steady. There is no change compared to the previous period (Sep 2024) which recorded 9.00%.
For Other Income, as of Dec 2024, the value is 7.00 Cr.. The value appears to be declining and may need further review. It has decreased from 32.00 Cr. (Sep 2024) to 7.00 Cr., marking a decrease of 25.00 Cr..
For Interest, as of Dec 2024, the value is 29.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 28.00 Cr. (Sep 2024) to 29.00 Cr., marking an increase of 1.00 Cr..
For Depreciation, as of Dec 2024, the value is 45.00 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 48.00 Cr. (Sep 2024) to 45.00 Cr., marking a decrease of 3.00 Cr..
For Profit before tax, as of Dec 2024, the value is 21.00 Cr.. The value appears to be declining and may need further review. It has decreased from 25.00 Cr. (Sep 2024) to 21.00 Cr., marking a decrease of 4.00 Cr..
For Tax %, as of Dec 2024, the value is 14.00%. The value appears to be improving (decreasing) as expected. It has decreased from 63.00% (Sep 2024) to 14.00%, marking a decrease of 49.00%.
For Net Profit, as of Dec 2024, the value is 19.00 Cr.. The value appears strong and on an upward trend. It has increased from 9.00 Cr. (Sep 2024) to 19.00 Cr., marking an increase of 10.00 Cr..
For EPS in Rs, as of Dec 2024, the value is 1.73. The value appears strong and on an upward trend. It has increased from 0.90 (Sep 2024) to 1.73, marking an increase of 0.83.

Overall, while many items appear to show a positive trend, any significant downward movement warrant further investigation.

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: March 6, 2025, 2:54 pm

Metric	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	TTM
Sales	1,092	1,221	1,359	1,550	1,680	1,889	2,066	2,121	2,437	2,866	2,873	2,982	3,435
Expenses	1,012	1,136	1,268	1,374	1,484	1,672	1,855	1,821	2,073	2,550	2,575	2,678	3,137
Operating Profit	80	85	91	176	196	217	211	300	364	315	298	304	298
OPM %	7%	7%	7%	11%	12%	11%	10%	14%	15%	11%	10%	10%	9%
Other Income	14	0	11	16	23	21	28	28	50	79	86	136	171
Interest	23	19	16	12	11	9	10	13	18	17	21	69	112
Depreciation	31	30	28	29	30	35	40	59	73	81	90	116	174
Profit before tax	40	36	58	152	178	193	189	256	324	296	273	256	182
Tax %	22%	23%	26%	31%	29%	31%	29%	24%	26%	26%	26%	24%
Net Profit	31	28	43	105	126	134	134	194	240	219	201	184	140
EPS in Rs	9.32	8.57	13.13	32.22	12.86	13.70	13.70	19.82	24.36	22.27	20.39	16.78	12.80
Dividend Payout %	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year	2013-2014	2014-2015	2015-2016	2016-2017	2017-2018	2018-2019	2019-2020	2020-2021	2021-2022	2022-2023	2023-2024
YoY Net Profit Growth (%)	-9.68%	53.57%	144.19%	20.00%	6.35%	0.00%	44.78%	23.71%	-8.75%	-8.22%	-8.46%
Change in YoY Net Profit Growth (%)	0.00%	63.25%	90.61%	-124.19%	-13.65%	-6.35%	44.78%	-21.06%	-32.46%	0.53%	-0.24%

Sheela Foam Ltd has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 11 years from 2013-2014 to 2023-2024.

Growth

Compounded Sales Growth
10 Years:	9%
5 Years:	8%
3 Years:	7%
TTM:	20%

Compounded Profit Growth
10 Years:	17%
5 Years:	1%
3 Years:	-15%
TTM:	-50%

Stock Price CAGR
10 Years:	%
5 Years:	1%
3 Years:	-28%
1 Year:	-28%

Return on Equity
10 Years:	16%
5 Years:	14%
3 Years:	11%
Last Year:	6%

Last Updated: Unknown

Balance Sheet

Last Updated: November 14, 2024, 7:41 pm

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Sep 2024
Equity Capital	16	16	16	16	24	24	24	24	24	24	49	54	54
Reserves	153	180	229	322	439	573	706	895	1,160	1,368	1,549	2,866	2,943
Borrowings	214	188	146	115	59	48	31	310	334	466	571	1,493	1,436
Other Liabilities	183	241	289	335	395	398	401	414	551	496	533	909	938
Total Liabilities	567	625	679	788	918	1,043	1,162	1,644	2,069	2,355	2,702	5,322	5,371
Fixed Assets	268	252	286	288	318	348	412	851	894	883	865	3,129	3,148
CWIP	1	17	8	10	36	52	1	18	33	120	287	166	117
Investments	8	0	0	10	0	98	318	231	411	618	768	878	805
Other Assets	290	356	385	481	564	544	432	544	732	734	781	1,150	1,300
Total Assets	567	625	679	788	918	1,043	1,162	1,644	2,069	2,355	2,702	5,322	5,371

Below is a detailed analysis of the balance sheet data for Sheela Foam Ltd based on the most recent figures (Sep 2024) and their trends compared to the previous period:

For Equity Capital, as of Sep 2024, the value is ₹54.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded 54.00 Cr..
For Reserves, as of Sep 2024, the value is ₹2,943.00 Cr.. The value appears strong and on an upward trend. It has increased from 2,866.00 Cr. (Mar 2024) to ₹2,943.00 Cr., marking an increase of 77.00 Cr..
For Borrowings, as of Sep 2024, the value is ₹1,436.00 Cr.. The value appears to be improving (decreasing). Additionally, since Reserves exceed Borrowings, this is considered a positive sign. It has decreased from 1,493.00 Cr. (Mar 2024) to ₹1,436.00 Cr., marking a decrease of 57.00 Cr..
For Other Liabilities, as of Sep 2024, the value is ₹938.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 909.00 Cr. (Mar 2024) to ₹938.00 Cr., marking an increase of 29.00 Cr..
For Total Liabilities, as of Sep 2024, the value is ₹5,371.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 5,322.00 Cr. (Mar 2024) to ₹5,371.00 Cr., marking an increase of 49.00 Cr..
For Fixed Assets, as of Sep 2024, the value is ₹3,148.00 Cr.. The value appears strong and on an upward trend. It has increased from 3,129.00 Cr. (Mar 2024) to ₹3,148.00 Cr., marking an increase of 19.00 Cr..
For CWIP, as of Sep 2024, the value is ₹117.00 Cr.. The value appears to be declining and may need further review. It has decreased from 166.00 Cr. (Mar 2024) to ₹117.00 Cr., marking a decrease of 49.00 Cr..
For Investments, as of Sep 2024, the value is ₹805.00 Cr.. The value appears to be declining and may need further review. It has decreased from 878.00 Cr. (Mar 2024) to ₹805.00 Cr., marking a decrease of 73.00 Cr..
For Other Assets, as of Sep 2024, the value is ₹1,300.00 Cr.. The value appears strong and on an upward trend. It has increased from 1,150.00 Cr. (Mar 2024) to ₹1,300.00 Cr., marking an increase of 150.00 Cr..
For Total Assets, as of Sep 2024, the value is ₹5,371.00 Cr.. The value appears strong and on an upward trend. It has increased from 5,322.00 Cr. (Mar 2024) to ₹5,371.00 Cr., marking an increase of 49.00 Cr..

Notably, the Reserves (2,943.00 Cr.) exceed the Borrowings (1,436.00 Cr.), indicating a solid financial buffer.

Overall, while many items appear to show a positive trend, any significant downward movement or items where Borrowings exceed Reserves warrant further investigation.

Reserves and Borrowings Chart

Cash Flow

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Cash from Operating Activity +	97	124	147	159	122	134	138	157	254	197	218	406
Cash from Investing Activity +	-30	-27	-49	-34	2	-80	-246	-287	-208	-306	-272	-2,258
Cash from Financing Activity +	-56	-53	-59	-25	-67	-20	-27	157	-32	93	56	1,854
Net Cash Flow	12	45	40	100	57	34	-135	27	13	-17	1	2

Free Cash Flow

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Free Cash Flow	-134.00	-103.00	-55.00	61.00	137.00	169.00	180.00	-10.00	30.00	-151.00	-273.00	303.00

Free Cash Flow = Income Generated from Operational Activities - Borrowings - Capital Work in Progress (CWIP)

Consistent positive free cash flow is crucial for businesses as it indicates their ability to generate cash from their core operations. It provides financial flexibility, allowing companies to invest in growth opportunities, pay dividends to shareholders, reduce debt, and weather economic downturns more effectively.

Free Cash Flow Chart

Financial Efficiency Indicators

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Debtor Days	35	36	31	28	30	28	27	37	45	34	36	45
Inventory Days	64	61	52	49	59	60	60	81	87	64	71	73
Days Payable	52	57	57	52	64	51	46	55	91	58	55	83
Cash Conversion Cycle	47	40	26	24	25	37	41	63	41	40	51	34
Working Capital Days	31	19	-3	-10	-4	7	14	28	28	30	25	7
ROCE %	16%	14%	19%	38%	39%	35%	28%	26%	23%	18%	14%	8%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Sep 2021	Dec 2021	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
Promoters	72.95%	72.95%	72.95%	72.95%	72.95%	72.95%	72.95%	72.95%	65.48%	65.48%	65.48%	65.48%
FIIs	1.43%	2.03%	2.53%	3.11%	3.16%	3.19%	3.26%	3.21%	6.04%	6.12%	6.32%	6.40%
DIIs	23.72%	23.84%	23.37%	22.84%	22.73%	22.43%	22.28%	21.95%	25.08%	24.99%	24.52%	23.40%
Public	1.90%	1.18%	1.15%	1.10%	1.14%	1.43%	1.50%	1.89%	3.40%	3.40%	3.68%	4.72%
No. of Shareholders	11,936	17,802	21,503	18,231	18,945	25,291	27,232	30,574	44,137	39,444	39,103	51,047

Shareholding Pattern Chart

No. of Shareholders

Mutual Fund Holdings

Fund Name	No of Shares	AUM (%)	Amount Invested (Cr)	Previous Number of Shares	Previous Date	Percentage Change
Kotak Emerging Equity Fund - Regular Plan	3,372,537	1.09	418.33	3,372,537	2025-04-22 15:56:53	0%
SBI Magnum Midcap Fund	3,249,946	2.61	403.12	3,249,946	2025-04-22 15:56:53	0%
SBI Small Cap Fund	3,140,000	1.64	389.49	3,140,000	2025-04-22 14:12:24	0%
Kotak Small Cap Fund - Regular Plan	1,927,672	1.7	239.11	1,927,672	2025-04-22 15:56:53	0%
DSP Mid Cap Fund	1,806,365	1.33	224.06	1,806,365	2025-04-22 15:56:53	0%
UTI Flexi Cap Fund	1,560,241	0.73	193.53	1,560,241	2025-04-22 15:56:53	0%
SBI Flexi Cap Fund	1,355,748	0.85	168.17	1,355,748	2025-04-22 15:56:53	0%
DSP Small Cap Fund	1,220,485	1.12	151.39	1,220,485	2025-04-22 15:56:53	0%
Nippon India Small Cap Fund	1,168,831	0.33	144.98	1,168,831	2025-04-22 15:56:53	0%
Nippon India Multi Cap Fund	942,367	0.48	116.89	942,367	2025-04-22 15:56:53	0%

ROCE Trend

EPS Trend

Key Financial Ratios

Month	Mar 24	Mar 23	Mar 22	Mar 21	Mar 20
FaceValue	5.00	5.00	5.00	5.00	5.00
Basic EPS (Rs.)	17.66	20.81	44.84	49.23	39.83
Diluted EPS (Rs.)	17.66	20.81	44.84	49.23	39.83
Cash EPS (Rs.)	28.55	30.00	61.40	64.17	51.93
Book Value[Excl.RevalReserv]/Share (Rs.)	274.21	164.88	287.03	244.60	190.15
Book Value[Incl.RevalReserv]/Share (Rs.)	274.21	164.88	287.03	244.60	190.15
Revenue From Operations / Share (Rs.)	274.36	294.50	611.24	499.22	445.57
PBDIT / Share (Rs.)	38.42	39.34	80.79	84.95	69.78
PBIT / Share (Rs.)	27.77	30.15	64.23	70.01	57.68
PBT / Share (Rs.)	23.54	27.99	60.75	66.39	52.55
Net Profit / Share (Rs.)	17.89	20.81	44.84	49.23	39.83
NP After MI And SOA / Share (Rs.)	16.78	20.62	44.55	48.73	39.65
PBDIT Margin (%)	14.00	13.35	13.21	17.01	15.66
PBIT Margin (%)	10.12	10.23	10.50	14.02	12.94
PBT Margin (%)	8.58	9.50	9.93	13.29	11.79
Net Profit Margin (%)	6.52	7.06	7.33	9.86	8.93
NP After MI And SOA Margin (%)	6.11	7.00	7.28	9.76	8.89
Return on Networth / Equity (%)	6.24	12.56	15.60	20.07	21.03
Return on Capital Employeed (%)	7.16	14.50	17.27	22.26	22.21
Return On Assets (%)	3.41	7.42	9.16	11.45	11.71
Long Term Debt / Equity (X)	0.32	0.17	0.16	0.11	0.17
Total Debt / Equity (X)	0.43	0.29	0.24	0.17	0.21
Asset Turnover Ratio (%)	0.74	0.96	1.15	1.10	1.51
Current Ratio (X)	0.77	2.10	1.47	1.55	1.97
Quick Ratio (X)	0.47	1.61	0.90	0.96	1.38
Inventory Turnover Ratio (X)	4.72	4.50	4.82	4.17	5.02
Dividend Payout Ratio (NP) (%)	0.00	0.51	0.67	0.00	0.00
Dividend Payout Ratio (CP) (%)	0.00	0.35	0.48	0.00	0.00
Earning Retention Ratio (%)	0.00	99.49	99.33	0.00	0.00
Cash Earning Retention Ratio (%)	0.00	99.65	99.52	0.00	0.00
Interest Coverage Ratio (X)	6.09	18.21	23.22	23.43	26.19
Interest Coverage Ratio (Post Tax) (X)	3.50	10.64	13.89	14.58	16.87
Enterprise Value (Cr.)	11515.57	10146.48	17260.67	9796.90	6489.62
EV / Net Operating Revenue (X)	3.86	3.53	5.79	4.02	2.99
EV / EBITDA (X)	27.57	26.44	43.80	23.64	19.06
MarketCap / Net Operating Revenue (X)	3.43	3.38	5.69	3.96	2.91
Retention Ratios (%)	0.00	99.48	99.32	0.00	0.00
Price / BV (X)	3.50	6.07	12.18	8.14	6.89
Price / Net Operating Revenue (X)	3.43	3.38	5.69	3.96	2.91
EarningsYield	0.01	0.02	0.01	0.02	0.03

After reviewing the key financial ratios for Sheela Foam Ltd, here is a detailed analysis based on the latest available data and recent trends:

For FaceValue, as of Mar 24, the value is 5.00. This value is within the healthy range. There is no change compared to the previous period (Mar 23) which recorded 5.00.
For Basic EPS (Rs.), as of Mar 24, the value is 17.66. This value is within the healthy range. It has decreased from 20.81 (Mar 23) to 17.66, marking a decrease of 3.15.
For Diluted EPS (Rs.), as of Mar 24, the value is 17.66. This value is within the healthy range. It has decreased from 20.81 (Mar 23) to 17.66, marking a decrease of 3.15.
For Cash EPS (Rs.), as of Mar 24, the value is 28.55. This value is within the healthy range. It has decreased from 30.00 (Mar 23) to 28.55, marking a decrease of 1.45.
For Book Value[Excl.RevalReserv]/Share (Rs.), as of Mar 24, the value is 274.21. It has increased from 164.88 (Mar 23) to 274.21, marking an increase of 109.33.
For Book Value[Incl.RevalReserv]/Share (Rs.), as of Mar 24, the value is 274.21. It has increased from 164.88 (Mar 23) to 274.21, marking an increase of 109.33.
For Revenue From Operations / Share (Rs.), as of Mar 24, the value is 274.36. It has decreased from 294.50 (Mar 23) to 274.36, marking a decrease of 20.14.
For PBDIT / Share (Rs.), as of Mar 24, the value is 38.42. This value is within the healthy range. It has decreased from 39.34 (Mar 23) to 38.42, marking a decrease of 0.92.
For PBIT / Share (Rs.), as of Mar 24, the value is 27.77. This value is within the healthy range. It has decreased from 30.15 (Mar 23) to 27.77, marking a decrease of 2.38.
For PBT / Share (Rs.), as of Mar 24, the value is 23.54. This value is within the healthy range. It has decreased from 27.99 (Mar 23) to 23.54, marking a decrease of 4.45.
For Net Profit / Share (Rs.), as of Mar 24, the value is 17.89. This value is within the healthy range. It has decreased from 20.81 (Mar 23) to 17.89, marking a decrease of 2.92.
For NP After MI And SOA / Share (Rs.), as of Mar 24, the value is 16.78. This value is within the healthy range. It has decreased from 20.62 (Mar 23) to 16.78, marking a decrease of 3.84.
For PBDIT Margin (%), as of Mar 24, the value is 14.00. This value is within the healthy range. It has increased from 13.35 (Mar 23) to 14.00, marking an increase of 0.65.
For PBIT Margin (%), as of Mar 24, the value is 10.12. This value is within the healthy range. It has decreased from 10.23 (Mar 23) to 10.12, marking a decrease of 0.11.
For PBT Margin (%), as of Mar 24, the value is 8.58. This value is below the healthy minimum of 10. It has decreased from 9.50 (Mar 23) to 8.58, marking a decrease of 0.92.
For Net Profit Margin (%), as of Mar 24, the value is 6.52. This value is within the healthy range. It has decreased from 7.06 (Mar 23) to 6.52, marking a decrease of 0.54.
For NP After MI And SOA Margin (%), as of Mar 24, the value is 6.11. This value is below the healthy minimum of 8. It has decreased from 7.00 (Mar 23) to 6.11, marking a decrease of 0.89.
For Return on Networth / Equity (%), as of Mar 24, the value is 6.24. This value is below the healthy minimum of 15. It has decreased from 12.56 (Mar 23) to 6.24, marking a decrease of 6.32.
For Return on Capital Employeed (%), as of Mar 24, the value is 7.16. This value is below the healthy minimum of 10. It has decreased from 14.50 (Mar 23) to 7.16, marking a decrease of 7.34.
For Return On Assets (%), as of Mar 24, the value is 3.41. This value is below the healthy minimum of 5. It has decreased from 7.42 (Mar 23) to 3.41, marking a decrease of 4.01.
For Long Term Debt / Equity (X), as of Mar 24, the value is 0.32. This value is within the healthy range. It has increased from 0.17 (Mar 23) to 0.32, marking an increase of 0.15.
For Total Debt / Equity (X), as of Mar 24, the value is 0.43. This value is within the healthy range. It has increased from 0.29 (Mar 23) to 0.43, marking an increase of 0.14.
For Asset Turnover Ratio (%), as of Mar 24, the value is 0.74. It has decreased from 0.96 (Mar 23) to 0.74, marking a decrease of 0.22.
For Current Ratio (X), as of Mar 24, the value is 0.77. This value is below the healthy minimum of 1.5. It has decreased from 2.10 (Mar 23) to 0.77, marking a decrease of 1.33.
For Quick Ratio (X), as of Mar 24, the value is 0.47. This value is below the healthy minimum of 1. It has decreased from 1.61 (Mar 23) to 0.47, marking a decrease of 1.14.
For Inventory Turnover Ratio (X), as of Mar 24, the value is 4.72. This value is within the healthy range. It has increased from 4.50 (Mar 23) to 4.72, marking an increase of 0.22.
For Dividend Payout Ratio (NP) (%), as of Mar 24, the value is 0.00. This value is below the healthy minimum of 20. It has decreased from 0.51 (Mar 23) to 0.00, marking a decrease of 0.51.
For Dividend Payout Ratio (CP) (%), as of Mar 24, the value is 0.00. This value is below the healthy minimum of 20. It has decreased from 0.35 (Mar 23) to 0.00, marking a decrease of 0.35.
For Earning Retention Ratio (%), as of Mar 24, the value is 0.00. This value is below the healthy minimum of 40. It has decreased from 99.49 (Mar 23) to 0.00, marking a decrease of 99.49.
For Cash Earning Retention Ratio (%), as of Mar 24, the value is 0.00. This value is below the healthy minimum of 40. It has decreased from 99.65 (Mar 23) to 0.00, marking a decrease of 99.65.
For Interest Coverage Ratio (X), as of Mar 24, the value is 6.09. This value is within the healthy range. It has decreased from 18.21 (Mar 23) to 6.09, marking a decrease of 12.12.
For Interest Coverage Ratio (Post Tax) (X), as of Mar 24, the value is 3.50. This value is within the healthy range. It has decreased from 10.64 (Mar 23) to 3.50, marking a decrease of 7.14.
For Enterprise Value (Cr.), as of Mar 24, the value is 11,515.57. It has increased from 10,146.48 (Mar 23) to 11,515.57, marking an increase of 1,369.09.
For EV / Net Operating Revenue (X), as of Mar 24, the value is 3.86. This value exceeds the healthy maximum of 3. It has increased from 3.53 (Mar 23) to 3.86, marking an increase of 0.33.
For EV / EBITDA (X), as of Mar 24, the value is 27.57. This value exceeds the healthy maximum of 15. It has increased from 26.44 (Mar 23) to 27.57, marking an increase of 1.13.
For MarketCap / Net Operating Revenue (X), as of Mar 24, the value is 3.43. This value exceeds the healthy maximum of 3. It has increased from 3.38 (Mar 23) to 3.43, marking an increase of 0.05.
For Retention Ratios (%), as of Mar 24, the value is 0.00. This value is below the healthy minimum of 30. It has decreased from 99.48 (Mar 23) to 0.00, marking a decrease of 99.48.
For Price / BV (X), as of Mar 24, the value is 3.50. This value exceeds the healthy maximum of 3. It has decreased from 6.07 (Mar 23) to 3.50, marking a decrease of 2.57.
For Price / Net Operating Revenue (X), as of Mar 24, the value is 3.43. This value exceeds the healthy maximum of 3. It has increased from 3.38 (Mar 23) to 3.43, marking an increase of 0.05.
For EarningsYield, as of Mar 24, the value is 0.01. This value is below the healthy minimum of 5. It has decreased from 0.02 (Mar 23) to 0.01, marking a decrease of 0.01.

Overall, while many metrics show healthy performance, any figures highlighted in red or significant downward trends warrant further investigation.

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

Fair Value

Fair Value of Sheela Foam Ltd as of April 25, 2025 is: 1,161.72

Calculation basis:

Fair value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.

This formula allows us to gauge the fair value of the stock by analyzing its fundamental indicators.

As of April 25, 2025, Sheela Foam Ltd is Undervalued by 75.22% compared to the current share price 663.00

Intrinsic Value of Sheela Foam Ltd as of April 25, 2025 is: 1,021.43

Calculation basis:

Intrinsic value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100) * (1 + EPS CAGR for Last 5 Years)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.
EPS CAGR (Compound Annual Growth Rate): Represents the geometric mean growth rate of earnings per share over the last 5 years. It provides insight into the historical growth trajectory of the company's earnings.

This formula allows us to gauge the intrinsic value of the stock by analyzing its fundamental indicators along with EPS growth.

As of April 25, 2025, Sheela Foam Ltd is Undervalued by 54.06% compared to the current share price 663.00

Last 5 Year EPS CAGR: -12.08%

*Investments are subject to market risks

Strength and Weakness

Strength	Weakness
The stock has a high average ROCE of 23.17%, which is a positive sign. The stock has a low average Working Capital Days of 14.33, which is a positive sign. The company has higher reserves (1,029.46 cr) compared to borrowings (416.23 cr), indicating strong financial stability. The company has shown consistent growth in sales (1.62 cr) and profit (187.15 cr) over the years.	The stock has a high average Cash Conversion Cycle of 39.08, which may not be favorable.

Stock Analysis

Considering all of the following key financial indicators, prospective investors are encouraged to conduct thorough research and seek professional guidance before considering any investment in Sheela Foam Ltd:
1. Net Profit Margin: 6.52%
  - Net Profit Margin: This metric indicates the percentage of profit a company makes from its total revenue. A higher net profit margin is generally desirable as it reflects better profitability.
2. ROCE: 7.16% (Industry Average ROCE: 12.52%)
  - ROCE (Return on Capital Employed): ROCE measures a company's profitability and the efficiency with which its capital is employed. A higher ROCE indicates efficient use of capital.
3. ROE%: 6.24% (Industry Average ROE: 8.98%)
  - ROE (Return on Equity): ROE measures a company's profitability relative to shareholders' equity. A higher ROE indicates efficient use of shareholders' funds.
4. Interest Coverage Ratio (Post Tax): 3.5
  - Interest Coverage Ratio: The interest coverage ratio measures a company's ability to cover its interest payments on outstanding debt. A ratio greater than 2 is generally considered healthy as it indicates the company can meet its interest obligations comfortably.
5. Quick Ratio: 0.47
  - Quick Ratio: The quick ratio assesses a company's ability to cover its short-term liabilities with its most liquid assets. A ratio higher than 1 suggests the company can meet its short-term obligations without relying heavily on inventory.
6. Stock P/E: 84.7 (Industry average Stock P/E: 35.01)
  - Stock P/E (Price-to-Earnings) Ratio: The P/E ratio compares a company's current share price to its earnings per share. A lower P/E ratio relative to industry peers or historical values may indicate that the stock is undervalued.
7. Total Debt / Equity: 0.43
  - Total Debt / Equity: This ratio measures a company's financial leverage by comparing its total debt to its total equity. A lower ratio indicates lower financial risk and greater financial stability.
The current analysis is available for review. It's important to conduct thorough research and consider consulting with financial professionals before making any investment decisions.
Stock Rating:

About the Company - Qualitative Analysis

Sheela Foam Ltd. is a Public Limited Listed company incorporated on 18/06/1971 and has its registered office in the State of Delhi, India. Company's Corporate Identification Number(CIN) is L74899DL1971PLC005679 and registration number is 005679. Currently Company is involved in the business activities of Manufacture of mattresses and pillows. Company's Total Operating Revenue is Rs. 1879.52 Cr. and Equity Capital is Rs. 54.35 Cr. for the Year ended 31/03/2024.

INDUSTRY	ADDRESS	CONTACT
Furniture, Furnishing & Flooring	604 Ashadeep, New Delhi Delhi 110001	investorrelation@sheelafoam.com http://www.sheelafoam.com

Management
Name	Position Held
Mr. Rahul Gautam	Executive Chairman
Mr. Tushaar Gautam	Managing Director
Mr. Rakesh Chahar	Executive Director
Ms. Namita Gautam	Executive Director
Lt. Gen.(Dr.) Vijay Kumar Ahluwalia	Ind. Non-Executive Director
Mr. Som Mittal	Ind. Non-Executive Director
Ms. Meena Jagtiani	Ind. Non-Executive Director
Mr. Ravindra Dhariwal	Ind. Non-Executive Director
Mr. Anil Tandon	Ind. Non-Executive Director

FAQ

What is the intrinsic value of Sheela Foam Ltd?

Sheela Foam Ltd's intrinsic value (as of 25 April 2025) is ₹1161.72 — 75.22% higher the current market price of 663.00, indicating undervalued. Calculated using the PE ratio method, this valuation considers the company's 7,207 Cr. market cap, FY2025-2026 high/low of ₹1,067/647, reserves of 2,943 Cr, and liabilities of 5,371 Cr.

What is the Market Cap of Sheela Foam Ltd?

The Market Cap of Sheela Foam Ltd is 7,207 Cr..

What is the current Stock Price of Sheela Foam Ltd as on 25 April 2025?

The current stock price of Sheela Foam Ltd as on 25 April 2025 is 663.

What is the High / Low of Sheela Foam Ltd stocks in FY 2025-2026?

In FY 2025-2026, the High / Low of Sheela Foam Ltd stocks is ₹1,067/647.

What is the Stock P/E of Sheela Foam Ltd?

The Stock P/E of Sheela Foam Ltd is 84.7.

What is the Book Value of Sheela Foam Ltd?

The Book Value of Sheela Foam Ltd is 276.

What is the Dividend Yield of Sheela Foam Ltd?

The Dividend Yield of Sheela Foam Ltd is 0.00 %.

What is the ROCE of Sheela Foam Ltd?

The ROCE of Sheela Foam Ltd is 7.97 %.

What is the ROE of Sheela Foam Ltd?

The ROE of Sheela Foam Ltd is 6.09 %.

What is the Face Value of Sheela Foam Ltd?

The Face Value of Sheela Foam Ltd is 5.00.