Sheela Foam (NSE:SFL) EPS (Basic): ₹14.69 (TTM As of Mar. 2026)


NSE:SFL Sheela Foam Ltd NSE:SFL
79 GF Score
Price ₹734.75
GF Value ₹1,097.40
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Sheela Foam EPS (Basic)?

Sheela Foam NSE:SFL -0.21% 79 EPS (Basic) is ₹14.69 as of Mar. 2026. GuruFocus rates NSE:SFL with a GF Score™ of 79/100 and a GF Value™ of ₹1,097.40 (Significantly Undervalued). The stock has 5 warning signs investors should review.

Sheela Foam's basic earnings per share (Basic EPS) for the three months ended in Mar. 2026 was ₹8.36. Its basic earnings per share (Basic EPS) for the trailing twelve months (TTM) ended in Mar. 2026 was ₹14.69.

Sheela Foam's EPS (Diluted) for the three months ended in Mar. 2026 was ₹8.34. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was ₹14.66.

Sheela Foam's EPS without NRI for the three months ended in Mar. 2026 was ₹7.16. Its EPS without NRIearnings per share without non-recurring items for the trailing twelve months (TTM) ended in Mar. 2026 was 13.92.

During the past 3 years, the average EPS without NRI Growth Rate was -7.90% per year. 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 EPS without NRI Growth Rate using EPS without NRI data.

During the past 11 years, Sheela Foam's highest 3-Year average EPS without NRI Growth Rate was 19.00% per year. The lowest was -21.10% per year. And the median was 6.70% per year.


Sheela Foam  (NSE:SFL) EPS (Basic) Explanation

EPS is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.


Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.


Sheela Foam EPS (Basic) Related Terms


Sheela Foam EPS (Basic) Historical Data

* Premium members only.

The historical data trend for Sheela Foam's EPS (Basic) 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 EPS (Basic) Chart

Sheela Foam Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
EPS (Basic)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 22.42 20.39 17.66 8.18 14.62

Sheela Foam Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
EPS (Basic) 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 1.20 0.68 0.88 4.77 8.36
NSE:SFL
79GF Score
Sheela Foam Ltd NSE:SFL
EPS (Basic) is just one metric. See GF Score™, valuation, warning signs, and more.
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Sheela Foam EPS (Basic) Calculation

EPS (Basic) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Basic earnings per share (EPS) do not factor in the dilutive effects on convertible securities.

Sheela Foam's Basic EPS for the fiscal year that ended in Mar. 2026 is calculated as

Basic EPS (A: Mar. 2026 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(1596.1-0)/109.199
=14.62

Sheela Foam's Basic EPS for the quarter that ended in Mar. 2026 is calculated as

Basic EPS (Q: Mar. 2026 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(912.8-0)/109.187
=8.36

EPS (Basic) for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₹14.69

* 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.

Frequently Asked Questions Learn more about EPS (Basic) →
What does a EPS (Basic) of ₹14.69 mean?
Sheela Foam (NSE:SFL) has a EPS (Basic) of ₹14.69 as of Mar. 2026. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Sheela Foam and its competitors.
Is Sheela Foam's EPS (Basic) too high?
Sheela Foam's current EPS (Basic) is ₹14.69. Overall, Sheela Foam has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sheela Foam's EPS (Basic) compare to SN and SGI?
Sheela Foam's EPS (Basic) of ₹14.69 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 EPS (Basic) for a Furnishings, Fixtures & Appliances company?
A good EPS (Basic) depends on the Furnishings, Fixtures & Appliances industry context. However, EPS (Basic) 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 EPS (Basic) mean?
A high EPS (Basic) can signal that a stock is expensive relative to its fundamentals. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Sheela Foam and its competitors. Sheela Foam's current EPS (Basic) is ₹14.69. 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 Significantly Undervalued. The stock's GF Value™ is ₹1,097.40, compared to a current price of ₹734.75 — trading 33% below its estimated fair value. The current EPS (Basic) is ₹14.69. Sheela Foam's overall GF Score™ is 79/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Basic) calculated?
EPS (Basic) is calculated from a company's financial statements. For Sheela Foam (NSE:SFL), the current EPS (Basic) is ₹14.69 as of Mar. 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 ₹734.75 is trading 33% below its estimated GF Value™ of ₹1,097.40. GuruFocus considers Sheela Foam to be Significantly Undervalued.

Key valuation signals for NSE:SFL:

  • EPS (Basic): ₹14.69
  • GF Value™: ₹1,097.40 vs. price of ₹734.75 (33% below fair value)
  • GF Score™: 79/100 with 5 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.
79GF Score

Get the complete analysis for NSE:SFL

EPS (Basic) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹734.75
Price
₹1,097.40
GF Value