Sham Foam Ltd IPO

Leveraging the experience of the Promoter and employees.

In-house manufacturing facility supported by technology driven process.

Extensive and well-developed pan-India sales and distribution network.

Long-standing relationship with its dealers.

Focus on Quality and Timely Delivery.

There are outstanding litigation proceedings involving the Company, its Promoters, an adverse outcome in which, may have an adverse impact on the companys reputation, business, financial condition, results of operations and cash flows.

Registered Office cum manufacturing facility of the Company is located on leased premises. If the company is unable to renew such lease agreements or relocate on commercially suitable terms, it may have a material adverse effect on the companys business, results of operations and financial condition.

The companys revenues has been significantly dependent on few customers and its inability to maintain such business may have an adverse effect on the companys results of operations.

The company has experienced negative cash flows and any negative cash flows in the future could adversely affect its financial conditions and results of operations.

Volatility in the supply and pricing of the companys raw materials, or failures by suppliers to meet their obligations, may have an adverse effect on its business, cash flows, financial condition and results of operations.

The companys business operations is majorly concentrated in certain geographical regions and any adverse developments affecting its operations in these regions could have a significant impact on the companys revenue and results of operations.

The companys business is dependent on its Manufacturing Facility. Any shutdown of operations of the companys Manufacturing Facility may have an adverse effect on its business and results of operations.

In the event of any accident at its Manufacturing Facility, the Company may be held liable for damages and penalties which may impact the financials of the Company.

Some of the brand names using by the Company has been registered under the name of its Promoter namely Sanjeev Kumar Jindal and Promoter Group member namely, Parwati Devi and they have given their NOC for use of such trademarks to the Company and one of the trademarks is not yet registered. Any discontinuance of such authorisation or non registration may impact its brand image and overall business of the Company.

Sheela Foam Limited has instituted a civil case against the Company for of trademark infringement in respect of use of trademark `FEATHER FRESH, an adverse outcome of which, may have an adverse impact on the companys reputation, business, financial condition, results of operations and cash flows.