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.
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.
Sheela FoamBOM:540203 +1.14%78 PB Ratio is 2.55 as of Jul. 25, 2026, which is 67% below its 10-year median of 7.77. GuruFocus rates BOM:540203 with a GF Score™ of 78/100 and a GF Value™ of ₹1,103.51 (Significantly Undervalued). The stock has 6 warning signs investors should review. Among 422 Furnishings, Fixtures & Appliances companies, Sheela Foam ranks worse than 74.64% on this metric.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. As of today (2026-07-25), Sheela Foam's share price is ₹762.80. Sheela Foam's Book Value per Share for the quarter that ended in Mar. 2026 was ₹299.14. Hence, Sheela Foam's PB Ratio of today is 2.55.
Warning Sign:
Sheela Foam Ltd stock PB Ratio (=2.54) is close to 1-year high of 2.56.
The historical rank and industry rank for Sheela Foam's PB Ratio or its related term are showing as below:
BOM:540203'
s PB Ratio Range Over the Past 10 Years
Min: 1.67 Med: 7.77 Max: 16.41
Current: 2.55
During the past 11 years, Sheela Foam's highest PB Ratio was 16.41. The lowest was 1.67. And the median was 7.77.
BOM:540203's PB Ratio is ranked worse than 74.64% of 422
companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 1.295
vs BOM:540203: 2.55
During the past 12 months, Sheela Foam's average Book Value Per Share Growth Rate was 7.80% per year.
During the past 3 years, the average Book Value Per Share Growth Rate was 22.20% per year.
During the past 5 years, the average Book Value Per Share Growth Rate was 22.10% per year.
During the past 10 years, the average Book Value Per Share Growth Rate was 24.70% per year.
During the past 11 years, the highest 3-Year average Book Value Per Share Growth Rate of Sheela Foam was 30.30% per year. The lowest was 20.20% per year. And the median was 25.20% per year.
The PB Ratio works the best for the businesses that earn most of their profit from their assets, e.g. banks and insurance companies.
Be Aware
Some businesses have very light assets, such as software companies or insurance agencies. The PB Ratio does not work well for these companies. Some companies even have negative equity, so the PB Ratio cannot be applied to them.
Sheela Foam PB Ratio Related Terms
Sheela Foam PB Ratio Historical Data
* Premium members only.
The historical data trend for Sheela Foam's 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.
For the Furnishings, Fixtures & Appliances subindustry, Sheela Foam's PB Ratio, along with its competitors' market caps and 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 PB Ratio vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Sheela Foam's PB Ratio distribution charts can be found below:
* The bar in red indicates where Sheela Foam's PB Ratio falls into.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. It is a ratio widely used to value stocks.
Sheela Foam's PB Ratio for today is calculated as follows:
* 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.
It can also be calculated from the numbers for the whole company:
A closely related ratio is called Price-to-Tangible-Book. The difference between Price-to-Tangible-Book and PB Ratio is that book value other than intangibles are used in the calculation.
Sheela Foam (BOM:540203) has a PB Ratio of 2.55 as of Jul. 25, 2026. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Sheela Foam and its competitors. This is 67% below median its historical median of 7.77. Over the past decade, Sheela Foam's PB Ratio has ranged from 1.67 to 16.41. According to the industry distribution chart, Sheela Foam ranks #315 out of 422 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 74.6%.
Is Sheela Foam's PB Ratio too high?
Sheela Foam's current PB Ratio of 2.55 is 67% below median its 10-year median of 7.77. Over the past 10 years, this metric has ranged from a low of 1.67 to a high of 16.41. The Furnishings, Fixtures & Appliances industry median PB Ratio is 1.30. Sheela Foam's value of 2.55 is 96.9% above this industry median. Based on the distribution chart, Sheela Foam ranks #315 out of 422 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 PB Ratio compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Sheela Foam ranks #315 out of 422 companies for PB Ratio. This places Sheela Foam in the lower half of its industry. The industry median PB Ratio is 1.30. Sheela Foam's value of 2.55 is 96.9% above this benchmark. Historically, Sheela Foam's own PB Ratio has ranged from 1.67 to 16.41 over the past decade. While the company's 10-year median is 7.77 vs. the industry median of 1.30, Sheela Foam has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good PB Ratio for a Furnishings, Fixtures & Appliances company?
The median PB Ratio among Furnishings, Fixtures & Appliances companies is 1.30, based on 422 companies in the industry. Companies in the top quartile (top 25%) have a PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Sheela Foam's current PB Ratio of 2.55 is 96.9% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high PB Ratio mean?
A high PB Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Sheela Foam and its competitors. For the Furnishings, Fixtures & Appliances industry, the median PB Ratio is 1.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sheela Foam's current PB Ratio is 2.55, which is 67% below median its own 10-year median of 7.77. 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 (BOM:540203) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹1,103.51, compared to a current price of ₹762.80 — trading 30.9% below its estimated fair value. The current PB Ratio is 2.55, which is 67% below median its 10-year median of 7.77 and 96.9% above the Furnishings, Fixtures & Appliances industry median of 1.30. 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 PB Ratio calculated?
PB Ratio is calculated from a company's financial statements. For Sheela Foam (BOM:540203), the current PB Ratio is 2.55 as of Jul. 25, 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 (BOM:540203) Overvalued in 2026?
Based on GuruFocus' analysis, Sheela Foam stock appears to be undervalued.
The current stock price of ₹762.80 is trading 30.9% below its estimated GF Value™ of ₹1,103.51.
GuruFocus considers Sheela Foam to be Significantly Undervalued.
Key valuation signals for BOM:540203:
PB Ratio: 2.55 (67% below median its 10-year median of 7.77)
GF Value™: ₹1,103.51 vs. price of ₹762.80 (30.9% below fair value)
Industry Position: 96.9% above the Furnishings, Fixtures & Appliances median (#315 of 422)
No single metric tells the full story. See the BOM:540203 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
Get the complete analysis for BOM:540203
PB Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
BOM:540203 has been successfully added to your 
