Sheela Foam Q2 FY27 consolidated revenue Rs 1,045.00 cr, PAT Rs 46.00 cr

What the numbers show

• Net margin was 4.40% of revenue, up 325 bps from 1.14%.
• Total expenses rose 22.1% while revenue rose 19.4%.

• Basis: Consolidated income statement, Q2-FY27 vs Q2-FY26 (statement of financial results in the investor presentation)

• Revenue from operations: Rs 1,045.00 cr (Q2-FY27) vs Rs 875.00 cr (Q2-FY26)

• Operating expenses: Rs 962.00 cr (Q2-FY27) vs Rs 788.00 cr (Q2-FY26)

• Reported EBITDA: Rs 83.00 cr (Q2-FY27) vs Rs 87.00 cr (Q2-FY26)

• Reported EBITDA Margin (%): 8.0% (Q2-FY27) vs 10.0% (Q2-FY26)

• Other income: Rs 22.00 cr (Q2-FY27) vs Rs 11.00 cr (Q2-FY26)

• Depreciation: Rs 34.00 cr (Q2-FY27) vs Rs 50.00 cr (Q2-FY26)

• Finance cost: Rs 17.00 cr (Q2-FY27) vs Rs 28.00 cr (Q2-FY26)

• PBT: Rs 53.00 cr (Q2-FY27) vs Rs 20.00 cr (Q2-FY26)

• Exceptional item: Rs - (Q2-FY27) vs Rs 8.00 cr (Q2-FY26)

• Tax: Rs 12.00 cr (Q2-FY27) vs Rs 5.00 cr (Q2-FY26)

• Share in profit/(loss) of Joint venture: Rs 5.00 cr (Q2-FY27) vs Rs 2.00 cr (Q2-FY26)

• PAT: Rs 46.00 cr (Q2-FY27) vs Rs 10.00 cr (Q2-FY26)

• PAT Margin (%): 4.4% (Q2-FY27) vs 1.1% (Q2-FY26)

• Other comprehensive income: Rs 9.00 cr (Q2-FY27) vs Rs 18.00 cr (Q2-FY26)

• Total comprehensive income: Rs 55.00 cr (Q2-FY27) vs Rs 28.00 cr (Q2-FY26)

• Diluted EPS (INR): 4.2 (Q2-FY27) vs 0.9 (Q2-FY26)

In the consolidated statement of financial results for the quarter ended Q2-FY27, Sheela Foam reported revenue from operations of Rs 1,045.00 cr, higher than the Rs 875.00 cr recorded in the corresponding quarter Q2-FY26. Operating expenses also increased to Rs 962.00 cr from Rs 788.00 cr over the same period. Reported EBITDA was Rs 83.00 cr in Q2-FY27 compared with Rs 87.00 cr in Q2-FY26, and the reported EBITDA Margin (%) moved from 10.0% in Q2-FY26 to 8.0% in Q2-FY27, as per the consolidated income statement in the investor presentation.

Below EBITDA, other income rose to Rs 22.00 cr in Q2-FY27 from Rs 11.00 cr a year earlier. Depreciation declined to Rs 34.00 cr from Rs 50.00 cr, and finance cost reduced to Rs 17.00 cr from Rs 28.00 cr between Q2-FY26 and Q2-FY27. Profit before tax (PBT) increased to Rs 53.00 cr in Q2-FY27 from Rs 20.00 cr in Q2-FY26. The exceptional item line was shown as Rs - in Q2-FY27 versus Rs 8.00 cr in Q2-FY26. Tax expense was Rs 12.00 cr in Q2-FY27 compared with Rs 5.00 cr in Q2-FY26, while share in profit/(loss) of joint venture rose to Rs 5.00 cr from Rs 2.00 cr.

Profit after tax (PAT) for Q2-FY27 was Rs 46.00 cr, up from Rs 10.00 cr in Q2-FY26, and PAT Margin (%) was 4.4% versus 1.1% a year earlier. Other comprehensive income stood at Rs 9.00 cr in Q2-FY27 against Rs 18.00 cr in Q2-FY26, taking total comprehensive income to Rs 55.00 cr in Q2-FY27 compared with Rs 28.00 cr in Q2-FY26. Diluted EPS (INR) for the quarter was 4.2, compared with 0.9 in the corresponding quarter of the previous year, as reported in the consolidated income statement.