We are primarily engaged in the business of manufacturing, distribution, marketing and selling of polyurethane foam (“PU Foam”), mattresses and other allied home comfort products targeted primarily at Indian consumers. We also manufacture Industrial grades of PU Foam that is used in a wide range of industries in India. Our Company was originally incorporated at Haryana as “Sham Foam Private Limited” on June 26, 2020 under the provisions of the Companies Act, 2013 vide Certificate of Incorporation issued by the Registrar of Companies, Central Registration Centre. Pursuant to the resolution passed by the shareholders at Extra-Ordinary General Meeting held on August 10, 2024, the Company was converted into a Public Limited Company, and its name was changed from “Sham Foam Private Limited” to “Sham Foam Limited” vide fresh certificate of incorporation dated September 20, 2024 issued by the Registrar of Companies, Central Processing Centre. For further details please refer to chapter titled “History and Corporate Structure” beginning on page 156 of this Draft Prospectus. We offer a diversified product portfolio catering to consumers with varied preferences and requirements. Our foam-based product line comprises mattresses, pillows, furniture-cushions, cushions as well as PU foam cores utilised for manufacturing finished home comfort products. Our Company specializes in manufacturing of customized Polyurethane (PU) Foam and Mattress to suit the specific requirements of our customers. Our mattresses are primarily offered under our brand Featherfresh and Restivia range, includes both pure foam mattresses as well as hybrid mattress combining spring and rebounded foam, that are capable of bespoke customisation as per the requirements of consumers. Further, our pillow and cushions are primarily offered under the brand Featherfresh range, comprises PU Foam that constitutes upholstery material of different densities to ensure greater comfort and durability.