Un-Audited Financial Results for the quarter ended June 30, 2026

August 04, 2026 The BSE Limited The National Stock Exchange India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, Bandra Kurla Complex Dalal Street, Mumbai-400001 Bandra (E), Mumbai-400051 Scrip code: 540203 NSE Symbol: SFL Subject: Outcome of the Board Meeting and Un-Audited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026 Dear Sir/Madam, In terms of Regulation 30, 33, 52 and other applicable provision of SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015, read with related circulars and notifications, please find enclosed herewith, Un-Audited Standalone and Consolidated Financial Results along with line item as per Regulation 52(4) of SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 for the quarter ended June 30, 2026 as approved by the Board of Directors in its meeting held on August 04, 2026. Further, pursuant to the provisions of Regulation 54 of SEBI Listing Regulations, 2015 a NIL certificate of Security Cover in respect of Unsecured, Redeemable, Listed, Taxable Non-Convertible Debentures is also enclosed. The Board Meeting commenced at 11:15 AM and concluded at 03:45 PM. Thanking You, Yours truly, For Sheela Foam Limited (Md. Iquebal Ahmad) Company Secretary & Compliance Officer SHEELA FOAM LTD. #14, Sleepwell Tower, Sector 135, Noida- 201301 Ph: Int-91-120-4868400 •Email: investorrelation@sheelafoam.com • contactus@sheelafoam.com Regd. Office: 1002 to 1006 The Avenue, International Airport Road, Opp Hotel Leela Sahar, Andheri East, Mumbai, Maharashtra, India, 400059 • Ph: Int-91-22-28265686/88/89 Toll Free: 1800 103 6664 • www.sleepwellproducts.com • www.sheelafoam.com CIN- L74899MH1971PLC427835 Magnum Global Park Unit No-2101-2115A & B, Floor 21 Sector-58, Arch View Drive Gurugram 122011, INDIA Independent Auditor’s Review Report on Standalone unaudited financial results of Sheela Foam Limited for the quarter ended June 2026 pursuant to the Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Sheela Foam Limited 1. We have reviewed the accompanying Statement of standalone unaudited financial results of Sheela Foam Limited (hereinafter referred to as ‘the Company’) for the quarter ended June 30, 2026 (‘the Statement’) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (‘the Regulations’). 2. This Statement, which is the responsibility of Company’s Management and has been approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’, prescribed under Section 133 of the Companies Act, 2013(‘the Act’), read with relevant rules issued thereunder (‘Ind AS 34’), and other recognised accounting principles generally accepted in India, and is in compliance with the Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 and other recognised accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. For M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration No.105047W/W101187 Nipun Gupta Partner Membership No.: 502896 UDIN: 26502896AVQMJB7358 Place: Gurugram Date: August 04, 2026 Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN: ACT-3789 Ahmedabad | Bengaluru | Chandigarh | Chennai | Coimbatore | Goa | Hyderabad | Kochi | Kolkata | Mumbai | Pune www.mska.in SHEELA FOAM LIMITED Regd. office: 1002 to 1006, The Avenue, International Airport Road, Opp Hotel Leela Sahar, Andheri East, Mumbai, Maharashtra - 400059 Corporate Office: Sleepwell Tower, Plot No.-14, Sector 135, Noida, Gautam Budh Nagar (U.P) - 201301 Tel: Int-91(0)-22-28265686/88/89, Email - investorrelation@sheelafoam.com CIN- L74899MH1971PLC427835 UNAUDITED STATEMENT OF STANDALONE FINANCIAL RESULTS FOR QUARTER ENDED JUNE 30, 2026 (₹ in Crores, Except per share data) Quarter Ended Year Ended June 30, 2026 March 31, 2026 June 30, 2025 March 31, 2026 Sr. No. Particulars (Audited) (Unaudited) (Unaudited) (Audited) (refer note 7) I Income a) Revenue from operations 760.92 8 19.20 6 34.63 2,962.27 b) Other Income 13.63 16.11 8.35 4 0.32 Total Income [(a) + (b)] 774.55 835.31 642.98 3 ,002.59 II Expenses a) Cost of materials consumed 461.88 4 27.33 3 33.32 1,598.62 b) Purchase of stock-in-trade 21.13 31.11 27.01 100.31 c) Changes in inventories of finished goods, stock-in-trade and (7.87) 5.28 (7.71) (7.73) work-in-progress d) Other manufacturing expenses 26.97 28.42 28.67 113.04 e) Employee benefits expenses 75.42 1 01.18 74.51 322.58 f) Finance costs 12.28 15.13 22.80 7 0.98 g) Depreciation and amortisation expenses 17.24 16.76 29.91 110.20 h) Other expenses 115.01 1 35.51 1 18.58 537.85 Total Expenses [(a) to (h)] 722.06 7 60.72 627.09 2,845.85 III Profit before tax and Exceptional Items (I-II) 52.49 74.59 15.89 1 56.74 IV Exceptional items (6.26) (15.77) - (7.93) V Profit before tax (III-IV) 58.75 90.36 15.89 1 64.67 VI Tax expenses Current tax - - - - Earlier tax adjustment 0.02 (9.69) - (9.44) Deferred tax 14.79 24.53 5.19 4 3.54 Total Tax Expenses 14.81 1 4.84 5.19 3 4.10 VII Profit for the period/year (V-VI) 43.94 75.52 10.70 1 30.57 VIII Other Comprehensive Income/(Loss) (a) Items that will not be reclassified to profit or loss Remeasurements gain/(loss) of net defined benefit plans (2.19) (1.58) (1.08) (1.29) Income tax effect on above - - - - (b) Items that will be reclassified to profit or loss Fair value gain/(loss) on investments and other financial instruments (0.76) (1.11) (0.17) (0.80) Income tax effect on above - - - - (2.95) (2.69) (1.25) (2.09) Total Other Comprehensive Income/(Loss) for the period/year (a+b) IX Total Comprehensive Income for the period/year (VII+VIII) 40.99 72.83 9.45 128.48 X Paid up Equity Share Capital (Face value of ₹ 5/- each) 54.60 5 4.60 54.60 5 4.60 XI Other Equity 2,857.58 XII Earning per share (not annualised) Basic 4.02 6.92 0.98 11.96 Diluted 4.02 6.90 0.98 11.93 The above unaudited standalone results of Sheela Foam Limited are available on our website www.sheelafoam.com and on the stock exchange websites www.nseindia.com and www.bseindia.com. Notes: 1 ThesestandalonefinancialresultshavebeenreviewedbytheAuditCommitteeandsubsequentlyapprovedbytheBoardofDirectors,intheirrespectivemeetingsheld on Augu [Showing first 8,000 characters — download PDF for full document]