SFLNSESheela Foam LimitedHighNeutral
Announced Tue, 4 Nov · 21:24 IST

Sheela Foam Limited has informed the Exchange about General Update on Outcome of Board Meeting

Results RestatedExceptional ItemResults View source PDF

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Sheela Foam Limited submitted its unaudited standalone and consolidated financial results for Q2 FY26 and H1 FY26 (quarter and half year ended September 30, 2025), along with a resubmission of the previously missed Regulation 52(4) disclosure page due to a clerical error. Standalone revenue from operations grew 8.4% year-on-year to ₹666.50 crore in Q2, while consolidated revenue rose 8.2% to ₹879.46 crore. Standalone profit after tax fell sharply to ₹5.65 crore (from ₹21.12 crore in Q2 FY25) due to a ₹7.84 crore exceptional loss on sale of land and building at Roorkee and Bangalore, and the absence of last year's one-time insurance recoveries. A major corporate event: the NCLT approved the amalgamation of subsidiary Kurlon Enterprise Limited (KEL) with Sheela Foam on September 17, 2025, effective from the appointed date of October 20, 2023, and accounted for using the pooling of interest method, which has restated all comparative numbers. The balance sheet remains healthy with a debt-to-equity ratio of 0.27x (standalone) and operating cash flow of ₹57.18 crore in H1 FY26.

Likely market impact

The Kurlon amalgamation materially expands the company's scale and is a long-term positive, but the sharp drop in quarterly profit due to exceptional loss and loss of one-time insurance gains may draw short-term investor attention. The resubmission is purely administrative and not a concern.