Sheela Foam (NSE:SFL) Cyclically Adjusted Revenue per Share: ₹328.62 (As of Jun. 2026)

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NSE:SFL Sheela Foam Ltd NSE:SFL
80 GF Score
Price ₹663.05
GF Value ₹918.72
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Sheela Foam Cyclically Adjusted Revenue per Share?

Sheela Foam NSE:SFL -0.78% 80 Cyclically Adjusted Revenue per Share is ₹328.62 as of Jun. 2026. GuruFocus rates NSE:SFL with a GF Score™ of 80/100 and a GF Value™ of ₹918.72 (Modestly Undervalued). The stock has 4 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

Sheela Foam's adjusted revenue per share for the three months ended in Jun. 2026 was ₹94.393. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is ₹328.62 for the trailing ten years ended in Jun. 2026.

Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

As of today (2026-09-17), Sheela Foam's current stock price is ₹663.05. Sheela Foam's Cyclically Adjusted Revenue per Share for the quarter that ended in Jun. 2026 was ₹328.62. Sheela Foam's Cyclically Adjusted PS Ratio of today is 2.02.

During the past 11 years, the highest Cyclically Adjusted PS Ratio of Sheela Foam was 2.40. The lowest was 1.57. And the median was 1.91.


Sheela Foam  (NSE:SFL) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

Sheela Foam's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=663.05/328.619
=2.02

* 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.

During the past 11 years, the highest Cyclically Adjusted PS Ratio of Sheela Foam was 2.40. The lowest was 1.57. And the median was 1.91.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


Sheela Foam Cyclically Adjusted Revenue per Share Related Terms


Sheela Foam Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Sheela Foam's Cyclically Adjusted Revenue per Share 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 Revenue per Share Chart

Sheela Foam Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 236.25 259.22 277.18 293.21 315.14

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 Revenue per Share 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 297.31 302.02 303.87 319.34 328.62

NSE:SFL vs SN, SGI, MHK: Cyclically Adjusted Revenue per Share Comparison

For the Furnishings, Fixtures & Appliances subindustry, Sheela Foam's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS 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 PS Ratio vs Furnishings, Fixtures & Appliances Industry

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

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


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

Sheela Foam Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Revenue 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.

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

Adj_RevenuePerShare= Revenue per Share /CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=94.393/167.3573*167.3573
=94.393

Current CPI (Jun. 2026) = 167.3573.

Sheela Foam Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201609 42.181 105.961 66.622
201612 49.451 105.196 78.672
201703 46.974 105.196 74.731
201706 42.996 107.109 67.181
201709 49.790 109.021 76.432
201712 54.549 109.404 83.445
201803 54.103 109.786 82.474
201806 51.456 111.317 77.361
201809 54.883 115.142 79.772
201812 58.344 115.142 84.802
201903 54.805 118.202 77.596
201906 52.707 120.880 72.973
201909 50.969 123.175 69.251
201912 67.442 126.235 89.412
202003 51.669 124.705 69.341
202006 27.568 127.000 36.328
202009 62.300 130.118 80.130
202012 84.649 130.889 108.234
202103 75.096 131.771 95.377
202106 56.500 134.084 70.521
202109 80.524 135.847 99.202
202112 90.500 138.161 109.625
202203 75.514 138.822 91.036
202206 71.815 142.347 84.433
202209 69.973 144.661 80.951
202212 77.990 145.763 89.544
202303 74.723 146.865 85.149
202306 66.118 150.280 73.631
202309 62.425 151.492 68.963
202312 80.857 152.924 88.488
202403 77.753 153.035 85.030
202406 74.497 155.789 80.029
202409 74.179 157.882 78.631
202412 88.973 158.323 94.050
202503 77.807 157.552 82.650
202506 75.225 159.755 78.805
202509 80.123 162.289 82.625
202512 98.106 163.281 100.555
202603 95.941 164.272 97.743
202606 94.393 167.357 94.393

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

What does a Cyclically Adjusted Revenue per Share of ₹328.62 mean?
Sheela Foam (NSE:SFL) has a Cyclically Adjusted Revenue per Share of ₹328.62 as of Jun. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Sheela Foam and its competitors.
Is Sheela Foam's Cyclically Adjusted Revenue per Share too high?
Sheela Foam's current Cyclically Adjusted Revenue per Share is ₹328.62. Overall, Sheela Foam has a GF Score™ of 80/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sheela Foam's Cyclically Adjusted Revenue per Share compare to SN and SGI?
Sheela Foam's Cyclically Adjusted Revenue per Share of ₹328.62 can be compared against companies in the Furnishings, Fixtures & Appliances industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Revenue per Share for a Furnishings, Fixtures & Appliances company?
A good Cyclically Adjusted Revenue per Share depends on the Furnishings, Fixtures & Appliances industry context. However, Cyclically Adjusted Revenue per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Sheela Foam and its competitors. Sheela Foam's current Cyclically Adjusted Revenue per Share is ₹328.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sheela Foam stock overvalued right now?
Based on GuruFocus' analysis, Sheela Foam (NSE:SFL) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹918.72, compared to a current price of ₹663.05 — trading 27.8% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is ₹328.62. Sheela Foam's overall GF Score™ is 80/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For Sheela Foam (NSE:SFL), the current Cyclically Adjusted Revenue per Share is ₹328.62 as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

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

Based on GuruFocus' analysis, Sheela Foam stock appears to be undervalued. The current stock price of ₹663.05 is trading 27.8% below its estimated GF Value™ of ₹918.72. GuruFocus considers Sheela Foam to be Modestly Undervalued.

Key valuation signals for NSE:SFL:

  • Cyclically Adjusted Revenue per Share: ₹328.62
  • GF Value™: ₹918.72 vs. price of ₹663.05 (27.8% 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 Revenue per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹663.05
Price
₹918.72
GF Value