Sham Foam Ltd
Incorporated in 2020, Sham Foam Ltd
is engaged in the manufacturing, distribution, marketing, and sale of polyurethane foam (PU Foam), mattresses, and allied home comfort products.[1]
- Market Cap ₹ 94.6 Cr.
- Current Price ₹ 82.4
- High / Low ₹ 109 / 52.3
- Stock P/E 10.9
- Book Value ₹
- Dividend Yield 0.00 %
- ROCE 45.6 %
- ROE 51.5 %
- Face Value ₹ 10.0
Pros
- Company has reduced debt.
- Company has a good return on equity (ROE) track record: 3 Years ROE 41.8%
Cons
* The pros and cons are machine generated. Pros / cons are based on a checklist to highlight important points. Please exercise caution and do your own analysis.
Peer comparison
Consumer Discretionary Consumer Durables Consumer Durables Furniture, Home Furnishing
Part of BSE SME IPO
Quarterly Results
Figures in Rs. Crores
| Operating Profit |
| OPM % |
| Interest |
| Depreciation |
| Profit before tax |
| Tax % |
| EPS in Rs |
| Raw PDF |
Profit & Loss
Figures in Rs. Crores
| Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|
| 73.73 | 81.15 | 92.30 | |
| 69.17 | 76.30 | 81.13 | |
| Operating Profit | 4.56 | 4.85 | 11.17 |
| OPM % | 6.18% | 5.98% | 12.10% |
| 0.16 | 0.47 | 0.07 | |
| Interest | 0.44 | 0.23 | 0.23 |
| Depreciation | 0.65 | 0.66 | 0.57 |
| Profit before tax | 3.63 | 4.43 | 10.44 |
| Tax % | 18.18% | 18.96% | 17.15% |
| 2.97 | 3.58 | 8.65 | |
| EPS in Rs | 162.74 | 4.36 | 10.33 |
| Dividend Payout % | 0.00% | 0.00% | 0.00% |
| Compounded Sales Growth | |
|---|---|
| 10 Years: | % |
| 5 Years: | % |
| 3 Years: | % |
| TTM: | 14% |
| Compounded Profit Growth | |
|---|---|
| 10 Years: | % |
| 5 Years: | % |
| 3 Years: | % |
| TTM: | 142% |
| Stock Price CAGR | |
|---|---|
| 10 Years: | % |
| 5 Years: | % |
| 3 Years: | % |
| 1 Year: | % |
| Return on Equity | |
|---|---|
| 10 Years: | % |
| 5 Years: | % |
| 3 Years: | 42% |
| Last Year: | 52% |
Balance Sheet
Figures in Rs. Crores
| Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|
| Equity Capital | 0.18 | 8.21 | 8.38 |
| Reserves | 8.70 | 4.25 | 12.74 |
| 10.11 | 9.22 | 3.99 | |
| 14.56 | 14.90 | 24.22 | |
| Total Liabilities | 33.55 | 36.58 | 49.33 |
| 4.80 | 4.45 | 5.06 | |
| CWIP | 0.00 | 0.00 | 0.00 |
| Investments | 0.00 | 0.00 | 0.00 |
| 28.75 | 32.13 | 44.27 | |
| Total Assets | 33.55 | 36.58 | 49.33 |
Cash Flows
Figures in Rs. Crores
| Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|
| 7.30 | 0.22 | 12.78 | |
| -0.72 | -0.31 | -2.10 | |
| -4.40 | -0.96 | -5.28 | |
| Net Cash Flow | 2.18 | -1.05 | 5.39 |
| Free Cash Flow | 6.58 | -0.09 | 11.60 |
| CFO/OP | 175% | 22% | 130% |
Ratios
| Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|
| Debtor Days | 84.75 | 98.50 | 100.44 |
| Inventory Days | 43.52 | 38.39 | 49.48 |
| Days Payable | 66.96 | 62.23 | 110.94 |
| Cash Conversion Cycle | 61.31 | 74.67 | 38.99 |
| Working Capital Days | 50.45 | 64.50 | 43.30 |
| ROCE % | 22.92% | 45.61% |
Documents
Announcements
-
Disclosure Under Regulation 30(5) Of SEBI (LODR) Regulations, 2015
- Sham Foam Ltd discloses authorized KMPs for materiality determination and stock exchange disclosures under Regulation 30(5).
-
Compliances-Certificate under Reg. 74 (5) of SEBI (DP) Regulations, 2018
- Submitted Regulation 74(5) confirmation certificate for quarter ended 30 September 2026.
- Closure of Trading Window
-
Disclosure Under Regulation 7(2) Of SEBI (Prohibition Of Insider Trading) Regulations, 2015
- Promoter director and group member bought 72,000 shares on 25-28 Sep 2026 for Rs 66.35 lakh.
-
Clarification On Movement In Price
- Company submitted reply to BSE clarification on price movement on 28/09/2026.
Business Profile[1]
Sham Foam Ltd manufactures, markets,
and distributes polyurethane (PU) foam, mattresses, home-comfort products, and industrial-grade PU foam. As a full-stack, vertically integrated player, the company oversees the entire process from product conceptualisation, design, and engineering
to manufacturing, distribution, and customer engagement.