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Sheela FoamNSE:SFL +1.36%78 EPS without NRI is ₹13.92 as of Mar. 2026. GuruFocus rates NSE:SFL with a GF Score™ of 78/100 and a GF Value™ of ₹1,098.92 (Significantly Undervalued). The stock has 6 warning signs investors should review. Among 315 Furnishings, Fixtures & Appliances companies, Sheela Foam ranks worse than 62.54% on this metric.
Sheela Foam's earnings per share without non-recurring items for the
three
months ended in Mar. 2026 was ₹7.16.
Its earnings 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 earnings per share (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 Earnings per share without Non-Recurring Items (NRI) data.
The historical rank and industry rank for Sheela Foam's EPS without NRI or its related term are showing as below:
NSE:SFL'
s 3-Year EPS without NRI Growth Rate Range Over the Past 10 Years
Min: -21.1 Med: 6.7 Max: 19
Current: -7.9
During the past 11 years, Sheela Foam's highest 3-Year average Earnings Per Share (NRI) Growth Rate was 19.00% per year. The lowest was -21.10% per year. And the median was 6.70% per year.
NSE:SFL's 3-Year EPS without NRI Growth Rate is ranked worse than 62.54% of 315
companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 0.9
vs NSE:SFL: -7.90
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 (Basic) for the
three
months ended in Mar. 2026 was ₹8.36.
Its EPS (Basic) for the trailing twelve months (TTM) ended in Mar. 2026 was ₹14.69.
Sheela Foam (NSE:SFL) EPS without NRI Explanation
EPS without NRI removes onetime and unusual items from EPS, to provide investors with a more accurate measure of the company’s true earnings. The earnings are adjusted for items that are irregular or unusual in nature, and/or are non-recurring. This is calculated using Net Income (Continuing Operations) plus/minus any tax affected unusual Items and Goodwill Impairments/Write Offs. This can be used to fairly measure a company's profitability.
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 without NRI Related Terms
Sheela Foam EPS without NRI Historical Data
* Premium members only.
The historical data trend for Sheela Foam's EPS without NRI 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.
NSE:SFL vs SN, SGI, MHK: EPS without NRI Comparison
For the Furnishings, Fixtures & Appliances subindustry, Sheela Foam's PE Ratio without NRI, along with its competitors' market caps and PE Ratio without NRI 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 PE Ratio without NRI vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Sheela Foam's PE Ratio without NRI distribution charts can be found below:
* The bar in red indicates where Sheela Foam's PE Ratio without NRI falls into.
Earnings Per Share (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.
Earnings Per Share without Non-Recurring Items is the amount of earnings without non-recurring items per outstanding share of the company's stock.
EPS without NRI 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 ₹13.92
* 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 (NSE:SFL) has a EPS without NRI of ₹13.92 as of Mar. 2026. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Sheela Foam and its competitors. According to the industry distribution chart, Sheela Foam ranks #197 out of 315 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 62.5%.
Is Sheela Foam's EPS without NRI too high?
Sheela Foam's current EPS without NRI is ₹13.92. Based on the distribution chart, Sheela Foam ranks #197 out of 315 companies in the Furnishings, Fixtures & Appliances industry, which is below the industry midpoint. Overall, Sheela Foam has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sheela Foam's EPS without NRI compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Sheela Foam ranks #197 out of 315 companies for EPS without NRI. This places Sheela Foam in the lower half of its industry. The industry median EPS without NRI is 0.90. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS without NRI for a Furnishings, Fixtures & Appliances company?
The median EPS without NRI among Furnishings, Fixtures & Appliances companies is 0.90, based on 315 companies in the industry. Companies in the top quartile (top 25%) have a EPS without NRI significantly above this median, while those in the bottom quartile fall well below. However, EPS without NRI 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 without NRI mean?
A high EPS without NRI can signal that a stock is expensive relative to its fundamentals. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Sheela Foam and its competitors. For the Furnishings, Fixtures & Appliances industry, the median EPS without NRI is 0.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sheela Foam's current EPS without NRI is ₹13.92. 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 ₹1,098.92, compared to a current price of ₹761.95 — trading 30.7% below its estimated fair value. The current EPS without NRI is ₹13.92. Sheela Foam's overall GF Score™ is 78/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS without NRI calculated?
EPS without NRI is calculated from a company's financial statements. For Sheela Foam (NSE:SFL), the current EPS without NRI is ₹13.92 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 ₹761.95 is trading 30.7% below its estimated GF Value™ of ₹1,098.92.
GuruFocus considers Sheela Foam to be Significantly Undervalued.
Key valuation signals for NSE:SFL:
EPS without NRI: ₹13.92
GF Value™: ₹1,098.92 vs. price of ₹761.95 (30.7% below fair value)
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 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.
78GF Score
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EPS without NRI is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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