SFL2024-04-012024-06-30 SFL2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member SFL2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member SFL2024-06-30 SFL2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member SFL2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member SFL2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member SFL2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member SFL2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member SFL2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member SFL2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member SFL2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member SFL2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member SFL2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member SFL2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SFL2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member SFL2024-04-012024-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member SFL2024-04-012024-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member SFL2024-04-012024-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540203 SFL NOTLISTED Sheela Foam Limited Equity 2024-04-01 2025-03-31 2024-08-02 2024-07-26 INR Crores First quarter 14:30:00 18:30:00 2024-08-02 2024-08-02 Not applicable Geographical 2024-04-01 2024-06-30 Unaudited Consolidated 8097600000.00 305000000.00 8402600000.00 5047300000.00 155300000.00 -526100000.00 1055300000.00 282300000.00 395100000.00 1767300000.00 8176500000.00 226100000.00 306200000.00 532300000.00 77200000.00 -10800000.00 66400000.00 0.00 465900000.00 0.00 0.00 0.00 200000.00 466100000.00 1900000.00 468000000.00 460100000.00 6000000.00 462000000.00 6000000.00 543500000.00 5 4.23 4.23 0.00 0.00 4.23 4.23 0.00 0.00 0.02 1These consolidated financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors, in their respective meetings held on August 02, 2024. 2These consolidated financial results of Sheela Foam Limited ( the Holding Company ) and its subsidiaries ( the Group ) together with jointly controlled entity for the quarter and year ended March 31, 2024 have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time. 3Additional disclosures as per Regulation 52(4) of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 : Particulars Quarter Ended Year Ended June 30, 2024 March 31, 2024 June 30, 2023 March 31, 2024 (Unaudited) (Audited) (Unaudited) (Audited) a) Net Worth (Rs. in Crores) 3,040.96 2,980.69 1,648.37 2,980.69 b)Outstanding Unsecured Non-convertible Debentures (Rs. in Crores) 725.00 725.00 - 725.00 c)Debt service coverage ratio (Number of times, Not annualised) 0.16 0.29 0.46 0.94 d)Interest service coverage ratio (Number of times) 1.80 2.81 10.05 4.40 e)Debt equity ratio (Number of times) 0.48 0.50 0.36 0.50 f)Current Ratio (Number of times) 0.77 0.77 2.06 0.77 g)Long term debt to working capital ratio (Number of times) (4.21) (5.02) 0.75 (5.02) h)Bad debts to Account receivable ratio (%) 0% 0% 0% 0% i)Current liability ratio (Number of times) 0.55 0.48 0.60 0.48 j)Total debts to total assets (Number of times) 0.27 0.28 0.22 0.28 k)Debtors Turnover Ratio (Number of times, Not annualised) 2.23 2.41 2.28 9.24 l)Inventory Turnover Ratio (Number of times, Not annualised) 1.44 1.52 1.34 5.55 m)Basic EPS 4.23 5.94 4.41 17.66 n)Diluted EPS 4.23 5.94 4.41 17.66 o)Operating margin (%) 38% 39% 36% 38% p)Net profit margin (%) 6% 8% 7% 6% 4Segment Reporting as per Indian Accounting Standard for Operating Segments (Ind AS 108), prescribed, under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder: The Group is mainly engaged in manufacturing of the products of same type/class, and therefore there is no reportable Business Segments . The Group has geographical segments as given below: Geographical Segment: The analysis of the geographical segment based on sales made within India and outside India by the Group is as under: (Rs. in Crores) Particulars Quarter Ended Year Ended June 30, 2024 March 31, 2024 June 30, 2023 March 31, 2024 (Unaudited) (Audited) (Unaudited) (Audited) Revenue from operations: Within India 618.61 671.17 449.54 2,222.91 Outside India 191.15 173.98 195.55 759.40 Non Current Assets : Within India 2,935.77 Outside India 770.55 5As per the requirement of Appendix C of Ind AS 103 - Business Combinations of Entities under Common Control, the figures for quarter ended June 30, 2023 have been restated to include the financial results of the wholly owned subsidiary of the Company, i.e., International Comfort Technologies Private Limited merged within the company w.e.f. April 01, 2022. 6During the year ended March 31, 2024, the Holding Company has entered into an agreement with shareholders of 'House of Kieraya Private Limited (Furlenco)' to acquire 35% stake on fully diluted basis w.e.f. August 29, 2023. The same has been considered as jointly controlled entity and has been accounted using Equity method as per Ind AS from August 29, 2023 being the date of acquisition and accordingly, 17.70% of their profit/(loss) is included in the above results. Accordingly, the results for the quarter ended June 30, 2023 does not include the impact of this transaction and are not comparable with other periods presented. Other Manufaturing Expenses 361200000.00 Other expenses 1406100000.00 Outside India 1911500000.00 Within India 6186100000.00 8097600000.00 8097600000.00 Outside India 0.00 Within India 0.00 0.00 0.00 Outside India 0.00 Within India 0.00 0.00 Outside India 0.00 Within India 0.00 0.00 Re-measurements gain/(loss) of the net defined benefit plans -7800000.00 Share of Other Comprehensive Income of Joint venture accounted for n using equity method 0.00 -7800000.00 -2000000.00 Fair value gain/(loss) on investments and other financial n instruments -2900000.00 Share of Other Comprehensive Income of Joint venture accounted for n using equity method 0.00 Exchange difference on translation of foreign operations 9900000.00 7000000.00 -700000.00