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Sheela FoamNSE:SFL -2.87%80 ROC (Joel Greenblatt) % is 30.04% as of Mar. 2026, which is 26% below its 10-year median of 40.43. GuruFocus rates NSE:SFL with a GF Score™ of 80/100 and a GF Value™ of ₹1,102.61 (Significantly Undervalued). The stock has 6 warning signs investors should review. Among 433 Furnishings, Fixtures & Appliances companies, Sheela Foam ranks better than 67.67% on this metric.
Joel Greenblatt defined Return on Capital differently in his book The Little Book That Still Beats the Market (Little Books. Big Profits). He defines ROC (Joel Greenblatt) % as EBIT divided by the total of Property, Plant and Equipment and net working capital. Sheela Foam's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 30.04%.
The historical rank and industry rank for Sheela Foam's ROC (Joel Greenblatt) % or its related term are showing as below:
NSE:SFL'
s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: 14.09 Med: 40.43 Max: 56.98
Current: 17.52
During the past 11 years, Sheela Foam's highest ROC (Joel Greenblatt) % was 56.98%. The lowest was 14.09%. And the median was 40.43%.
NSE:SFL's ROC (Joel Greenblatt) % is ranked better than 67.67% of 433
companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 9.37
vs NSE:SFL: 17.52
Sheela Foam's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was -19.60% per year.
The way Joel Greenblatt defines Return on Capital is a more accurate measure of how efficiently the company generates returns onthe capital actually invested in the business. EBIT is used instead of net income because the tax and interest payment may be affected by factors other than the core business operation. Intangible assets are not included in the calculation because they don't need to be replaced.
Sheela Foam ROC (Joel Greenblatt) % Historical Data
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The historical data trend for Sheela Foam's ROC (Joel Greenblatt) % 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: ROC (Joel Greenblatt) % Comparison
For the Furnishings, Fixtures & Appliances subindustry, Sheela Foam's ROC (Joel Greenblatt) %, along with its competitors' market caps and ROC (Joel Greenblatt) % 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 ROC (Joel Greenblatt) % vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Sheela Foam's ROC (Joel Greenblatt) % distribution charts can be found below:
* The bar in red indicates where Sheela Foam's ROC (Joel Greenblatt) % falls into.
Joel Greenblatt defined Return on Capital differently in his book The Little Book That Still Beats the Market (Little Books. Big Profits) . He defines Return on Capital as follows:
EBIT stands for Earnings Before Interest and Taxes.
Fixed Assets are also known as non-current assets. They include the Property, Plant and Equipment that the firm needs in its operation.
GuruFocus calculates net working capital as: (Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Deferred Revenue + Other Current Liabilities). We're trying to account for OPERATING assets and liabilities (part of daily business) when calculating working capital. Cash and marketable securities are considered NON-OPERATING assets and are not included in calculation. We will also back out all interest bearing debt, short term debt and the portion of long term debt that is due in the current period from the current liabilities. This debt will be considered when computing cost of capital and it would be inappropriate to count it twice.
Note:
The EBIT data used here is four times the quarterly (Mar. 2026) EBIT data.
* 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.
What does a ROC (Joel Greenblatt) % of 30.04% mean?
Sheela Foam (NSE:SFL) has a ROC (Joel Greenblatt) % of 30.04% as of Mar. 2026. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on Sheela Foam and its competitors. This is 26% below median its historical median of 40.43. Over the past decade, Sheela Foam's ROC (Joel Greenblatt) % has ranged from 14.09 to 56.98. According to the industry distribution chart, Sheela Foam ranks #140 out of 433 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 32.3%.
Is Sheela Foam's ROC (Joel Greenblatt) % too high?
Sheela Foam's current ROC (Joel Greenblatt) % of 30.04% is 26% below median its 10-year median of 40.43. Over the past 10 years, this metric has ranged from a low of 14.09 to a high of 56.98. The Furnishings, Fixtures & Appliances industry median ROC (Joel Greenblatt) % is 9.37. Sheela Foam's value of 30.04% is 220.6% above this industry median. Based on the distribution chart, Sheela Foam ranks #140 out of 433 companies in the Furnishings, Fixtures & Appliances industry, which is above the industry midpoint. Overall, Sheela Foam has a GF Score™ of 80/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sheela Foam's ROC (Joel Greenblatt) % compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Sheela Foam ranks #140 out of 433 companies for ROC (Joel Greenblatt) %. This puts Sheela Foam in the upper half of its industry. The industry median ROC (Joel Greenblatt) % is 9.37. Sheela Foam's value of 30.04% is 220.6% above this benchmark. Historically, Sheela Foam's own ROC (Joel Greenblatt) % has ranged from 14.09 to 56.98 over the past decade. While the company's 10-year median is 40.43 vs. the industry median of 9.37, 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 ROC (Joel Greenblatt) % for a Furnishings, Fixtures & Appliances company?
The median ROC (Joel Greenblatt) % among Furnishings, Fixtures & Appliances companies is 9.37, based on 433 companies in the industry. Companies in the top quartile (top 25%) have a ROC (Joel Greenblatt) % significantly above this median, while those in the bottom quartile fall well below. However, ROC (Joel Greenblatt) % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Sheela Foam's current ROC (Joel Greenblatt) % of 30.04% is 220.6% 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 ROC (Joel Greenblatt) % mean?
A high ROC (Joel Greenblatt) % can signal that a stock is expensive relative to its fundamentals. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on Sheela Foam and its competitors. For the Furnishings, Fixtures & Appliances industry, the median ROC (Joel Greenblatt) % is 9.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sheela Foam's current ROC (Joel Greenblatt) % is 30.04%, which is 26% below median its own 10-year median of 40.43. 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 ₹1,102.61, compared to a current price of ₹768.05 — trading 30.3% below its estimated fair value. The current ROC (Joel Greenblatt) % is 30.04%, which is 26% below median its 10-year median of 40.43 and 220.6% above the Furnishings, Fixtures & Appliances industry median of 9.37. Sheela Foam's overall GF Score™ is 80/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROC (Joel Greenblatt) % calculated?
ROC (Joel Greenblatt) % is calculated from a company's financial statements. For Sheela Foam (NSE:SFL), the current ROC (Joel Greenblatt) % is 30.04% 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 ₹768.05 is trading 30.3% below its estimated GF Value™ of ₹1,102.61.
GuruFocus considers Sheela Foam to be Significantly Undervalued.
Key valuation signals for NSE:SFL:
ROC (Joel Greenblatt) %: 30.04% (26% below median its 10-year median of 40.43)
GF Value™: ₹1,102.61 vs. price of ₹768.05 (30.3% below fair value)
Industry Position: 220.6% above the Furnishings, Fixtures & Appliances median (#140 of 433)
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.
80GF Score
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