Investor Presentation

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: Investor Presentation Dear Sir/Madam, Furtherance to our intimation for investor call dated July 31, 2026 and pursuant to the regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith Investor Presentation on Un-Audited financial results for the quarter ended June 30, 2026. Please take the above information on record. 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 SHEELA FO AM LI M I TED Earnings Presentation Q1 FY27 Sheela Foam: Safe harbour statement All statements included or incorporated by reference in this presentation, other than statements or characterizations of historical fact, are forward- looking statements. These forward-looking statements are based on our current expectations, estimates, and projections about our industry, management's beliefs, and certain assumptions made by us. Although Sheela Foam Limited (SFL) believes that the expectations reflected in such forward- looking statements are reasonable, there can be no assurance that such expectations will prove to be correct. Any forward-looking statement speaks only as of the date on which such statement was made, and SFL undertakes no obligation to update or revise any forward-looking statements, whether as a result of new information, future events, or otherwise. No assurance can be given that actual results, performance, or achievement expressed in, or implied by, forward-looking statements within this disclosure will occur, or if they do, that any benefits may be derived from them. Contents Founders with pedigree : ably supported by professionals Rahul Gautam – Chairman & MD Rakesh Chahar – Deputy MD & Whole time Director Tushaar Gautam - Vice Chairman & Joint MD Amit Kumar Gupta - Group CFO Company Snapshot Leading The Industry, Raising The Bar Q1 FY27 - STANDALONE Q1 FY27 - CONSOLIDATED Revenue Growth EBITDA Growth Revenue Growth EBITDA Growth 20 % 13% 26 % 45% YoY YoY YoY YoY Strong Growth, Stronger Profitability ₹ 1000 Cr + Revenue 1ST TIME EVER in Q1 ₹ 100 Cr + EBITDA Sheela Foam 6% Mattress 15 % Mattress ₹ 109 cr ₹ 62 cr + 45 % 9.5X 4% Foam 26% Foam 10.6 % + 139 bps 6.0 % + 532 bps EBITDA - consol PAT - consol Volume Growth Value Growth 9.0 % 12.8 % 14.7 % 10.3 Standalone Joyce (Australia) Interplasp (Spain) Consolidated EBITDA EBITDA EBITDA Cash EPS Financial Highlights | Q1 FY27 (YoY) Consolidated Standalone (SFL + KEL) Financial performance (₹ Cr) 2 6 Q 2 6 Q C o n Operational Highlights | Q1 FY27 (YoY) Q1 FY27 Standalone – segment wise F U R I N G Y 2 6 Q 1 V a l u ( C r ) 2 6 Q Q1 FY27 | E-com Driving Volume Growth YoY SALES YoY SALES GROWTH ON GROWTH ON PLATFORMS BRAND.COM Q1 FY27 | Strengthening U2O outreach 230+ 9900+ 5500+ 24+ INTERNATIONAL BUSINESS & STAQO Australia | Q1 FY27 ₹ Cr. Q1 FY26 Q4 FY26 Q1 FY27 TOTAL REVENUE 92 109 120 Gross Margin 54.6% 59.5% 59.2% OTHER EXPENSES 47.9% 48.9% 46.3% EBITDA 6.8% 10.6% 12.8% Spain | Q1 FY27 ₹ Cr. Q1 FY26 Q4 FY26 Q1 FY27 TOTAL REVENUE 86 109 133 Gross Margin 30.1% 32.4% 34.0% OTHER EXPENSES 24.4% 20.0% 19.3% EBITDA 5.7% 12.3% 14.7% STAQO : Q1 FY27 ₹ Cr. HIGHLIGHTS T O T A N U E 2 6 Q 2 6 Q SFL | ESG & CSR Initiatives SFL Movement Crisil ESG Ratings S&P Global CSA Sustainalytics SCORE 0–100 · HIGHER IS BETTER SCORE 0–100 · HIGHER IS BETTER RISK SCORE · LOWER IS BETTER 61 29 28.8 → STRONG → 61ST → MEDIUM RISK Upgraded a band on better-than-peer energy Ahead of the 28-point industry average; Product Chemicals industry rank up to 218 from 351 and Scope 1 & 2 intensity Quality +50 Three of three agencies moved up — risk band lowered, management score strengthened Strategy plan for Sustainability 2030 4 Sustainable Developmental Goals (SDG) identified for 2030 Sustainability plan SUSTAINABLE DEVELOPMENT GOALS 2026 2030 Gender Diversity 7.9 % 10 % Energy - Solar Waste Reduction 14.5 % 13 % Employment of Persons 7 11 with Disability Safety Internal Audits ISO 45001 Environment E N E R G Y W A T E R W A S T E Monetize waste & Reduce disposal cost Reduce water consumption intensity FY26 – 14.5% FY26 - 44.5 KL/Person FY30 – 13%* FY30 - 39 KL/Person • Monetization of waste generated • 500 kWp solar capacity commenced at • New STP commenced at Nandigram. through use of bonded products, Jabalpur. Current usage at 35%+ Recycling ~40% of total water Recycling of bonded components and consumption sale to licenced vendors • Planted 500 + trees in Q1FY27 • Use of bulk carrier & bulk storage tank • Use of PNG for Generators for raw materials *100% monetization • Education employee through energy conservation training program Social G E N D E R E M P L O Y M E N T O F P E R S O N S S A F E T Y D I V E R S I T Y W I T H D I S A B I L I T Y Uplifting Society Enhancing Safety Standards FY26 - Internal Audits FY26 - 7 persons FY30 – ISO 45001 FY30 - 11 persons Governance Key committees Objective 4.2 SFL | CSR Vision Key Pillars Skill Development INITIATIVES KEY OBJECTIVE FY26 ACHIEVEMENTS Q1FY27 ACHIEVEMENTS Emotional wellness INITIATIVES KEY OBJECTIVE FY26 ACHIEVEMENTS Q1FY27 ACHIEVEMENTS Revitalisation of Smt Sheela Gautam Inter College INITIATIVES KEY OBJECTIVE FY26 ACHIEVEMENTS Q1FY27 ACHIEVEMENTS