Sheela Foam (NSE:SFL) Cyclically Adjusted PB Ratio: (As of Aug. 14, 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

NSE:SFL Sheela Foam Ltd NSE:SFL
80 GF Score
Price ₹695.95
GF Value ₹910.94
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Sheela Foam Cyclically Adjusted PB Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


Sheela Foam  (NSE:SFL) Cyclically Adjusted PB Ratio Explanation

Compared with the regular PB Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PB Ratio smoothed out the fluctuations of book value during business cycles. Therefore it is more accurate in reflecting the valuation of the company.

If a company has consistent business performance, the Cyclically Adjusted PB Ratio should give similar results to regular PB Ratio.


Sheela Foam Cyclically Adjusted PB Ratio Related Terms


Sheela Foam Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for Sheela Foam's Cyclically Adjusted PB Ratio can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Sheela Foam Cyclically Adjusted PB Ratio Chart

Sheela Foam Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted PB Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 2.62

Sheela Foam Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Cyclically Adjusted PB Ratio Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 4.07 0.00 2.62 0.00

NSE:SFL vs SN, SGI, MHK: Cyclically Adjusted PB Ratio Comparison

For the Furnishings, Fixtures & Appliances subindustry, Sheela Foam's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Sheela Foam Cyclically Adjusted PB Ratio vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Sheela Foam's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Sheela Foam's Cyclically Adjusted PB Ratio falls into.


NSE:SFL
80GF Score
Sheela Foam Ltd NSE:SFL
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sheela Foam Cyclically Adjusted PB Ratio Calculation

Like the Shiller PE Ratio, the Cyclically Adjusted PB Ratio takes the Book Value per Share from the past 10 years, adjusts it for inflation, and then calculates the average. This average is then used for the P/B calculation. Because it considers this 10-year average, it's often referred to as the CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller to measure the valuation of the overall market. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio.

Sheela Foam's Cyclically Adjusted Book per Share for the quarter that ended in Jun. 2026 is calculated as:

For example, Sheela Foam's adjusted Book Value per Share data for the three months ended in Jun. 2026 was:

Adj_Book=Book Value per Share/CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=0/166.1454*166.1454
=0.000

Current CPI (Jun. 2026) = 166.1454.

Sheela Foam Quarterly Data

Book Value per Share CPI Adj_Book
201609 0.000 105.961 0.000
201612 0.000 105.196 0.000
201703 47.522 105.196 75.056
201706 0.000 107.109 0.000
201709 54.030 109.021 82.340
201712 0.000 109.404 0.000
201803 61.216 109.786 92.641
201806 0.000 111.317 0.000
201809 67.353 115.142 97.188
201812 0.000 115.142 0.000
201903 74.832 118.202 105.184
201906 0.000 120.880 0.000
201909 84.490 123.175 113.965
201912 0.000 126.235 0.000
202003 94.269 124.705 125.595
202006 0.000 127.000 0.000
202009 104.383 130.118 133.285
202012 0.000 130.889 0.000
202103 121.384 131.771 153.049
202106 0.000 134.084 0.000
202109 131.771 135.847 161.160
202112 0.000 138.161 0.000
202203 142.731 138.822 170.824
202206 0.000 142.347 0.000
202209 152.884 144.661 175.590
202212 0.000 145.763 0.000
202303 163.805 146.865 185.310
202306 0.000 150.280 0.000
202309 263.299 151.492 288.767
202312 0.000 152.924 0.000
202403 268.654 153.035 291.670
202406 0.000 155.789 0.000
202409 275.761 157.882 290.194
202412 0.000 158.323 0.000
202503 277.506 157.552 292.643
202506 0.000 159.755 0.000
202509 283.295 162.289 290.026
202512 0.000 163.281 0.000
202603 299.138 164.272 302.549
202606 0.000 166.145 0.000

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

Is Sheela Foam (NSE:SFL) Overvalued in 2026?

Based on GuruFocus' analysis, Sheela Foam stock appears to be undervalued. The current stock price of ₹695.95 is trading 23.6% below its estimated GF Value™ of ₹910.94. GuruFocus considers Sheela Foam to be Modestly Undervalued.

Key valuation signals for NSE:SFL:

  • Cyclically Adjusted PB Ratio:
  • GF Value™: ₹910.94 vs. price of ₹695.95 (23.6% below fair value)
  • GF Score™: 80/100 with 4 warning signs

No single metric tells the full story. See the NSE:SFL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sheela Foam Business Description

Other Exchanges 540203:India
Address No. 14, Sector 135, Sleepwell Tower, Noida, UP, IND, 201301
Sheela Foam Ltd is a manufacturer of mattresses and other foam-based home comfort products. Its Comfort Foam and Home Care product portfolio includes Mattresses, Pillows, Mattress protectors, Bolsters, Back cushions, Sofa-cum beds, Bedsheets, and Baby care sheets. It also offers technical foam and furniture foam products such as Laminated foam, Reticulated foam, UV stable foam, Sound absorption foam, and Anti-static foam. Its products cater to different industries such as bedding, furniture, shoes, lingerie, acoustic enclosures, and others. Geographically, the organization sells its products in India and also exports them to other countries. It derives a majority of its revenue from the sales of the Comfort Foam and Home Care line of products. The company's flagship brand is Sleepwell.
80GF Score

Get the complete analysis for NSE:SFL

Cyclically Adjusted PB Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹695.95
Price
₹910.94
GF Value