Integrated Filing — IndAS

General information about company
Scrip Code	540203
NSE Symbol	SFL
MSEI Symbol	NOTLISTED
ISIN	INE916U01025
Name of company	Sheela Foam Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	PU-FOAM
Start date and time of board meeting	14-May-2025   14:30:00
End date and time of board meeting	14-May-2025   19:15:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	8496000000	34391900000
	Other income	611600000	1309200000
	Total income	9107600000	35701100000
2	Expenses
(a)	Cost of materials consumed	4703300000	19801700000
(b)	Purchases of stock-in-trade	159400000	784500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	293800000	-530000000
(d)	Employee benefit expense	1096300000	4321200000
(e)	Finance costs	352700000	1205400000
(f)	Depreciation, depletion and amortisation expense	498800000	1826100000
(f)	Other Expenses
1	Other Maunufacturing Expenses	396500000	1534800000
2	Others	1517200000	5980500000
	Total other expenses	1913700000	7515300000
	Total expenses	9018000000	34924200000
3	Total profit before exceptional items and tax	89600000	776900000
4	Exceptional items	-300000	305900000
5	Total profit before tax	89300000	1082800000
6	Tax expense
7	Current tax	53900000	512300000
8	Deferred tax	-178700000	-384800000
9	Total tax expenses	-124800000	127500000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	214100000	955300000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	7700000	11700000
16	Total profit (loss) for period	221800000	967000000
17	Other comprehensive income net of taxes	129800000	65000000
18	Total Comprehensive Income for the period	351600000	1032000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	214900000	960900000
	Total profit or loss, attributable to non-controlling interests	6900000	6900000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	129800000	1025900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	6100000
21	Details of equity share capital
	Paid-up equity share capital	543500000	543500000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.98	8.84
	Diluted earnings (loss) per share from continuing operations	1.97	8.83
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	1.98	8.84
	Diluted earnings (loss) per share from continuing and discontinued operations	1.97	8.83
24	Debt equity ratio	0.0047	0.0047
25	Debt service coverage ratio	0.0012	0.0045
26	Interest service coverage ratio	0.0125	0.0164
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	13818900000
	Capital work-in-progress	1312400000
	Investment property	483300000
	Goodwill	6887800000
	Other intangible assets	10355700000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	4022700000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	18900000
	Other non-current financial assets	511700000
	Total non-current financial assets	530600000
	Deferred tax assets (net)	2815200000
	Other non-current assets	71400000
	Total non-current assets	40298000000
2	Current assets
	Inventories	3499100000
	Current financial asset
	Current investments	4704400000
	Trade receivables, current	3456500000
	Cash and cash equivalents	412500000
	Bank balance other than cash and cash equivalents	62300000
	Loans, current	13600000
	Other current financial assets	175900000
	Total current financial assets	8825200000
	Current tax assets (net)	2700000
	Other current assets	1601600000
	Total current assets	13928600000
3	Non-current assets classified as held for sale	444800000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	54671400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	543500000
	Other equity	29808500000
	Total equity attributable to owners of parent	30352000000
	Non controlling interest	603900000
	Total equity	30955900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7388200000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	648300000
	Total non-current financial liabilities	8036500000
	Provisions, non-current	275300000
	Deferred tax liabilities (net)	61800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	373400000
	Total non-current liabilities	8747000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7235400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	306900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3302900000
	Total Trade payable	3609800000
	Other current financial liabilities	2334200000
	Total current financial liabilities	13179400000
	Other current liabilities	1287000000
	Provisions, current	289100000
	Current tax liabilities (Net)	213000000
	Deferred government grants, Current	0
	Total current liabilities	14968500000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	23715500000
	Total equity and liabilites	54671400000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gain/(loss) of the net defined benefit plans	37300000	24900000
	Total Amount of items that will not be reclassified to profit and loss	37300000	24900000
2	Income tax relating to items that will not be reclassified to profit or loss	9500000	6300000
3	Amount of items that will be reclassified to profit and loss
1	Fair value gain/(loss) on Investments and other financial instruments	1400000	5600000
2	Exchange difference on translation of foreign operations	100900000	42200000
	Total Amount of items that will be reclassified to profit and loss	102300000	47800000
4	Income tax relating to items that will be reclassified to profit or loss	300000	1400000
5	Total Other comprehensive income	129800000	65000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1082800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1205400000
	Adjustments for decrease (increase) in inventories			-12900000
	Adjustments for decrease (increase) in trade receivables, current			159300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-646700000
	Adjustments for decrease (increase) in other non-current assets			700000
	Adjustments for other financial assets, non-current			96400000
	Adjustments for other financial assets, current			-97500000
	Adjustments for other bank balances			-13000000
	Adjustments for increase (decrease) in trade payables, current			-269600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			569400000
	Adjustments for increase (decrease) in other non-current liabilities			371700000
	Adjustments for depreciation and amortisation expense			1826100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2100000
	Adjustments for provisions, non-current			58400000
	Adjustments for other financial liabilities, current			-67500000
	Adjustments for other financial liabilities, non-current			-517200000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			74200000
	Adjustments for fair value losses (gains)			-143100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-150600000
	Other adjustments to reconcile profit (loss)			-420300000
	Other adjustments for non-cash items			-119700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1901400000
	Net cash flows from (used in) operations			2984200000
	Dividends received			0
	Interest paid			0
	Interest received			-92500000
	Income taxes paid (refund)			62500000
	Other inflows (outflows) of cash			-305900000
	Net cash flows from (used in) operating activities			2523300000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			509400000
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			420100000
	Purchase of property, plant and equipment			1189100000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			323600000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			1134900000
	Purchase of other long-term assets			13000000
	Cash advances and loans made to other parties			-26000000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			90700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			75200000
	Net cash flows from (used in) investing activities	-288200000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			1344600000
	Payments of lease liabilities			489000000
	Dividends paid			900000
	Interest paid			428700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2263200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-28100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			400000
	Net increase (decrease) in cash and cash equivalents			-27700000
	Cash and cash equivalents cash flow statement at beginning of period			440200000
	Cash and cash equivalents cash flow statement at end of period			412500000