# Mattress — company-by-company sector analysis

> Mattress: Sheela Foam Ltd owns the largest revenue base AND the fastest current growth.

Sector Alpha — machine-written from the numbers. Data as of 2026-08-20. Not investment advice.

## Bottom line

Mattress has underperformed NIFTY 500 by 19.2% over 52 weeks and 3.7% over 13 weeks. 1 of 1 covered companies beat NIFTY on Mansfield relative strength, while 1 of 1 beat the sector itself. Sheela Foam Ltd leads with revenue of ₹4,031 crore, based on 2 of 2 comparable companies through Jun 2026.

## Sector relative strength

Mattress has underperformed NIFTY 500 by 19.2% over the last 52 weeks. Over 13 weeks the gap is a shortfall of 3.7%. 1 of 1 covered company currently beats NIFTY on Mansfield relative strength, so leadership inside the sector is broad. Sheela Foam Ltd is the strongest against the sector itself at +17.7%. Readings are as of 2026-08-09.

13-week sector return versus NIFTY 500: -3.7%
52-week sector return versus NIFTY 500: -19%
Stocks leading NIFTY: 1/1
Stocks leading sector: 1/1

Central tension: The central tension: current leadership is concentrated, so durability matters more than rank.

Companies: 2
Combined market value: ₹11.7K Cr

## 4-Factor Sector Score

An additive sector-relative research score. The four displayed point contributions always equal the total: Growth & earnings (35), Capital efficiency (25), Valuation (20), and Relative strength (20). Missing or stale evidence is absorbed inside the affected factor, never applied as a hidden adjustment.

1. Sheela Foam Ltd (SFL): 72/100 — Favorable setup; evidence 94%
   - Growth & earnings 31.7/35 | Capital efficiency 6.9/25 | Valuation 13.2/20 | Relative strength 20.0/20
   - Price stage: LEADER — Ahead of the benchmark 13 weeks or more running, and ahead over the past year.
   - Led NIFTY 500 by 5%+ over the prior 13 weeks in 12 of the last 12 weeks
   - Exact sum: 31.7 + 6.9 + 13.2 + 20 = 71.8
   - Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
2. Wakefit Innovations Ltd (WAKEFIT): 50/100 — Thin evidence · provisional; evidence 42%
   - Growth & earnings 21.8/35 | Capital efficiency 7.8/25 | Valuation 10.0/20 | Relative strength 10.0/20
   - Price stage: ASLEEP — Neither ahead of the benchmark nor yet turning up against it.
   - Led NIFTY 500 by 5%+ over the prior 13 weeks in 0 of 10 weeks with a reading, within the last 12
   - Exact sum: 21.8 + 7.8 + 10 + 10 = 49.6
   - Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.

## Market action

Sheela Foam Ltd has the strongest one-year price move in Mattress at +3.4%. It also leads on Mansfield relative strength against NIFTY at +9.5%. 1 of 1 covered company is above zero on that measure. Every line covers 313 weekly closes through 2026-08-14.

### Strongest one-year price performers
1. Sheela Foam Ltd (SFL): 3.4%

### Strongest relative strength versus NIFTY 500
1. Sheela Foam Ltd (SFL): 9.5%

## Mattress — the story behind the numbers

This is the written read behind the Mattress figures above — what is actually happening in the sector, in words, with the evidence each claim rests on. It is dated 17 Apr 2026, so the words are older than the numbers. 2 themes are live here.

The Mattress sector presents a BULLISH setup, anchored by SFL's 220 basis point margin expansion and deleveraging. While commodity headwinds and a miss on showroom expansion targets warrant monitoring, the company's 4-5% price hikes and 11% volume growth in the mattress segment offset these concerns.

The Mattress sector, represented by Sheela Foam Ltd (SFL), is currently exhibiting an IMPROVING demand environment. SFL delivered a Q3 FY26 consolidated PAT of 53 crores, a 200% YoY increase. This was driven by a 220 basis point expansion in EBITDA margins to 10.9%, beating the company's floor guidance of 10%.

How old this read is: STALE — this read comes from our Mattress sector brief dated 17 Apr 2026, about 4 months ago. The page says so rather than dressing it up, and a fresh sector dive replaces it the day it runs.

### Live themes, worst first
- MEDIUM | TDI prices shot up to upwards of INR 240 due to a supplier shutdown at GNFC. | Implemented 4-5% price increases and expect supply stability by late February. | quoted: "The market price is today upwards of INR 240. But this is a temporary phenomenon... plants will resume production by 20th of February." | named for SFL
- LOW | MTM impact on foreign currency and financial investments noted in previous quarter. | Encashed financial investments to pay down debt. | quoted: "This includes one-time impact of MTM on foreign currency and our financial investments of Rs. 18 crores." | named for SFL

Sources: our Mattress sector brief, 17 Apr 2026 · company earnings-call transcripts.

## Revenue Scale & Growth Durability

What the numbers say: Sheela Foam Ltd is the scale leader at ₹4,031 crore, 160.6% ahead of Wakefit Innovations Ltd. Sheela Foam Ltd's growth is 16.8% from a ₹4,031 crore base, with 20 reported observations in the 20-quarter window. Treat the growth leader as an acceleration candidate, not as equally proven scale.

Investor read: Sheela Foam Ltd is the scale benchmark; Sheela Foam Ltd is the acceleration watch. Promote the challenger only if growth persists and converts into margin and returns.

This conclusion weakens if: Sheela Foam Ltd's growth falls below Sheela Foam Ltd's for two consecutive comparable reports while operating margin also compresses.

Evidence: Sheela Foam Ltd · ₹4,031 crore | 160.6% versus #2 · Wakefit Innovations Ltd | 8/8 recent comparable periods | 2/2 companies · 27 observations

Definition: Revenue is compared on a common reported-currency basis. Growth is year-on-year, so seasonality does not masquerade as progress.

### Revenue — largest
1. Sheela Foam Ltd (SFL): ₹4.0K Cr
2. Wakefit Innovations Ltd (WAKEFIT): ₹1.5K Cr

### Revenue growth — fastest growers
1. Sheela Foam Ltd (SFL): 17%

### 20-quarter Revenue history
- SFL: Sep 2021 ₹786 Cr | Dec 2021 ₹881 Cr | Mar 2022 ₹647 Cr | Jun 2022 ₹729 Cr | Sep 2022 ₹722 Cr | Dec 2022 ₹761 Cr | Mar 2023 ₹729 Cr | Jun 2023 ₹645 Cr | Sep 2023 ₹613 Cr | Dec 2023 ₹879 Cr | Mar 2024 ₹845 Cr | Jun 2024 ₹810 Cr | Sep 2024 ₹813 Cr | Dec 2024 ₹967 Cr | Mar 2025 ₹850 Cr | Jun 2025 ₹821 Cr | Sep 2025 ₹875 Cr | Dec 2025 ₹1.1K Cr | Mar 2026 ₹1.1K Cr | Jun 2026 ₹1.0K Cr
- WAKEFIT: Sep 2021 — | Dec 2021 — | Mar 2022 — | Jun 2022 — | Sep 2022 — | Dec 2022 — | Mar 2023 — | Jun 2023 — | Sep 2023 — | Dec 2023 — | Mar 2024 — | Jun 2024 — | Sep 2024 — | Dec 2024 ₹385 Cr | Mar 2025 ₹303 Cr | Jun 2025 ₹347 Cr | Sep 2025 ₹377 Cr | Dec 2025 ₹421 Cr | Mar 2026 ₹344 Cr | Jun 2026 ₹405 Cr

### 20-quarter Revenue growth history
- SFL: Sep 2021 — | Dec 2021 — | Mar 2022 — | Jun 2022 32% | Sep 2022 -8.1% | Dec 2022 -14% | Mar 2023 13% | Jun 2023 -12% | Sep 2023 -15% | Dec 2023 16% | Mar 2024 16% | Jun 2024 26% | Sep 2024 33% | Dec 2024 10% | Mar 2025 0.6% | Jun 2025 1.4% | Sep 2025 7.6% | Dec 2025 11% | Mar 2026 24% | Jun 2026 26%
- WAKEFIT: Sep 2021 — | Dec 2021 — | Mar 2022 — | Jun 2022 — | Sep 2022 — | Dec 2022 — | Mar 2023 — | Jun 2023 — | Sep 2023 — | Dec 2023 — | Mar 2024 — | Jun 2024 — | Sep 2024 — | Dec 2024 — | Mar 2025 — | Jun 2025 — | Sep 2025 — | Dec 2025 9.4% | Mar 2026 14% | Jun 2026 17%

## Operating Economics & Margin Trend

What the numbers say: Wakefit Innovations Ltd leads opm at 14%; Sheela Foam Ltd leads margin change at +2 percentage points.

Investor read: Wakefit Innovations Ltd sets the level benchmark; use the change leader as an inflection watch only after another comparable report confirms it.

This conclusion weakens if: The next two comparable reports reverse the current margin change signal.

Evidence: Wakefit Innovations Ltd · 14% | 27.3% versus #2 · Sheela Foam Ltd | 3/3 recent comparable periods | 2/2 companies · 27 observations

Definition: Operating margin compares operating profit with revenue. Improvement is measured in percentage points, not percentage growth.

### OPM — highest
1. Wakefit Innovations Ltd (WAKEFIT): 14%
2. Sheela Foam Ltd (SFL): 11%

### Margin change — fastest expanders
1. Sheela Foam Ltd (SFL): +2.0 pp
2. Wakefit Innovations Ltd (WAKEFIT): +1.0 pp

### 20-quarter OPM history
- SFL: Sep 2021 14% | Dec 2021 11% | Mar 2022 9.8% | Jun 2022 9.4% | Sep 2022 11% | Dec 2022 10% | Mar 2023 11% | Jun 2023 12% | Sep 2023 11% | Dec 2023 9.0% | Mar 2024 10% | Jun 2024 7.0% | Sep 2024 9.0% | Dec 2024 9.0% | Mar 2025 3.1% | Jun 2025 9.0% | Sep 2025 10% | Dec 2025 11% | Mar 2026 11% | Jun 2026 11%
- WAKEFIT: Sep 2021 — | Dec 2021 — | Mar 2022 — | Jun 2022 — | Sep 2022 — | Dec 2022 — | Mar 2023 — | Jun 2023 — | Sep 2023 — | Dec 2023 — | Mar 2024 — | Jun 2024 — | Sep 2024 — | Dec 2024 5.0% | Mar 2025 2.0% | Jun 2025 13% | Sep 2025 11% | Dec 2025 14% | Mar 2026 11% | Jun 2026 14%

### 20-quarter Margin change history
- SFL: Sep 2021 −3.5 pp | Dec 2021 −6.7 pp | Mar 2022 −1.7 pp | Jun 2022 +2.5 pp | Sep 2022 −3.1 pp | Dec 2022 −0.8 pp | Mar 2023 +1.3 pp | Jun 2023 +2.6 pp | Sep 2023 +0.2 pp | Dec 2023 −1.0 pp | Mar 2024 −1.0 pp | Jun 2024 −5.0 pp | Sep 2024 −2.0 pp | Dec 2024 0.0 pp | Mar 2025 −6.9 pp | Jun 2025 +2.0 pp | Sep 2025 +1.0 pp | Dec 2025 +2.0 pp | Mar 2026 +7.9 pp | Jun 2026 +2.0 pp
- WAKEFIT: Sep 2021 — | Dec 2021 — | Mar 2022 — | Jun 2022 — | Sep 2022 — | Dec 2022 — | Mar 2023 — | Jun 2023 — | Sep 2023 — | Dec 2023 — | Mar 2024 — | Jun 2024 — | Sep 2024 — | Dec 2024 — | Mar 2025 — | Jun 2025 — | Sep 2025 — | Dec 2025 +9.0 pp | Mar 2026 +9.0 pp | Jun 2026 +1.0 pp

## Profit Scale & Acceleration

What the numbers say: Sheela Foam Ltd leads with ₹217 crore of TTM profit, 12.4% above Wakefit Innovations Ltd. Sheela Foam Ltd shows ≥100% on the scoring scale (280.7% uncapped) growth from a ₹217 crore profit base. Compare the size of the base and persistence before ranking acceleration above profit scale.

Investor read: Sheela Foam Ltd sets the level benchmark; use the change leader as an inflection watch only after another comparable report confirms it.

This conclusion weakens if: The next two comparable reports reverse the current profit growth signal.

Evidence: Sheela Foam Ltd · ₹217 crore | 12.4% versus #2 · Wakefit Innovations Ltd | 3/8 recent comparable periods | 2/2 companies · 27 observations

Definition: Net profit is the residual after operating costs, interest and tax. Growth off a loss or near-zero base is excluded from the fastest-grower rank.

### Net profit — largest
1. Sheela Foam Ltd (SFL): ₹217 Cr
2. Wakefit Innovations Ltd (WAKEFIT): ₹193 Cr

### Profit growth — fastest growers
1. Sheela Foam Ltd (SFL): 100%

### 20-quarter Net profit history
- SFL: Sep 2021 ₹76 Cr | Dec 2021 ₹67 Cr | Mar 2022 ₹49 Cr | Jun 2022 ₹42 Cr | Sep 2022 ₹53 Cr | Dec 2022 ₹61 Cr | Mar 2023 ₹44 Cr | Jun 2023 ₹43 Cr | Sep 2023 ₹44 Cr | Dec 2023 ₹31 Cr | Mar 2024 ₹65 Cr | Jun 2024 ₹47 Cr | Sep 2024 ₹20 Cr | Dec 2024 ₹17 Cr | Mar 2025 ₹13 Cr | Jun 2025 ₹7 Cr | Sep 2025 ₹10 Cr | Dec 2025 ₹53 Cr | Mar 2026 ₹92 Cr | Jun 2026 ₹62 Cr
- WAKEFIT: Sep 2021 — | Dec 2021 — | Mar 2022 — | Jun 2022 — | Sep 2022 — | Dec 2022 — | Mar 2023 — | Jun 2023 — | Sep 2023 — | Dec 2023 — | Mar 2024 — | Jun 2024 — | Sep 2024 — | Dec 2024 ₹-2 Cr | Mar 2025 ₹-26 Cr | Jun 2025 ₹20 Cr | Sep 2025 ₹16 Cr | Dec 2025 ₹32 Cr | Mar 2026 ₹122 Cr | Jun 2026 ₹23 Cr

### 20-quarter Profit growth history
- SFL: Sep 2021 — | Dec 2021 — | Mar 2022 — | Jun 2022 68% | Sep 2022 -30% | Dec 2022 -9.0% | Mar 2023 -10% | Jun 2023 2.4% | Sep 2023 -17% | Dec 2023 -49% | Mar 2024 48% | Jun 2024 9.3% | Sep 2024 -55% | Dec 2024 -45% | Mar 2025 -80% | Jun 2025 -85% | Sep 2025 -50% | Dec 2025 212% | Mar 2026 608% | Jun 2026 786%
- WAKEFIT: Sep 2021 — | Dec 2021 — | Mar 2022 — | Jun 2022 — | Sep 2022 — | Dec 2022 — | Mar 2023 — | Jun 2023 — | Sep 2023 — | Dec 2023 — | Mar 2024 — | Jun 2024 — | Sep 2024 — | Dec 2024 — | Mar 2025 — | Jun 2025 — | Sep 2025 — | Dec 2025 — | Mar 2026 — | Jun 2026 15%

## Return On Capital Employed

What the numbers say: Wakefit Innovations Ltd leads ROCE at 11.2%, 5.1 percentage points above Sheela Foam Ltd. Wakefit Innovations Ltd has the strongest latest improvement at +9.3 percentage points. Read the leader beside the density of its reported history: a sparse high return is a candidate; a repeated high return is evidence of durability.

Investor read: Wakefit Innovations Ltd sets the level benchmark; use the change leader as an inflection watch only after another comparable report confirms it.

This conclusion weakens if: The next two comparable reports reverse the current roce change signal.

Evidence: Wakefit Innovations Ltd · 11.2% | 83.3% versus #2 · Sheela Foam Ltd | 2/2 recent comparable periods | 2/2 companies · 21 observations

Definition: ROCE asks how much operating return the business earns on the capital employed. Direction matters, but a single exceptional year should not be mistaken for durability.

### ROCE — highest
1. Wakefit Innovations Ltd (WAKEFIT): 11%
2. Sheela Foam Ltd (SFL): 6.1%

### ROCE change — fastest improvers
1. Wakefit Innovations Ltd (WAKEFIT): +9.3 pp
2. Sheela Foam Ltd (SFL): +4.7 pp

### 20-quarter ROCE history
- SFL: Sep 2021 20% | Dec 2021 — | Mar 2022 13% | Jun 2022 — | Sep 2022 12% | Dec 2022 — | Mar 2023 11% | Jun 2023 — | Sep 2023 6.7% | Dec 2023 11% | Mar 2024 4.5% | Jun 2024 11% | Sep 2024 3.2% | Dec 2024 8.0% | Mar 2025 1.9% | Jun 2025 4.5% | Sep 2025 2.6% | Dec 2025 5.1% | Mar 2026 6.6% | Jun 2026 —
- WAKEFIT: Sep 2021 — | Dec 2021 — | Mar 2022 — | Jun 2022 — | Sep 2022 — | Dec 2022 — | Mar 2023 — | Jun 2023 — | Sep 2023 — | Dec 2023 — | Mar 2024 — | Jun 2024 — | Sep 2024 — | Dec 2024 -0.4% | Mar 2025 -3.4% | Jun 2025 -1.0% | Sep 2025 1.3% | Dec 2025 9.8% | Mar 2026 5.9% | Jun 2026 —

### 20-quarter ROCE change history
- SFL: Sep 2021 — | Dec 2021 — | Mar 2022 — | Jun 2022 — | Sep 2022 −7.5 pp | Dec 2022 — | Mar 2023 −2.2 pp | Jun 2023 — | Sep 2023 −5.4 pp | Dec 2023 — | Mar 2024 −6.6 pp | Jun 2024 — | Sep 2024 −3.5 pp | Dec 2024 −2.9 pp | Mar 2025 −2.6 pp | Jun 2025 −6.3 pp | Sep 2025 −0.6 pp | Dec 2025 −2.9 pp | Mar 2026 +4.7 pp | Jun 2026 —
- WAKEFIT: Sep 2021 — | Dec 2021 — | Mar 2022 — | Jun 2022 — | Sep 2022 — | Dec 2022 — | Mar 2023 — | Jun 2023 — | Sep 2023 — | Dec 2023 — | Mar 2024 — | Jun 2024 — | Sep 2024 — | Dec 2024 — | Mar 2025 — | Jun 2025 — | Sep 2025 — | Dec 2025 +10.2 pp | Mar 2026 +9.3 pp | Jun 2026 —

## Valuation Against Growth & Quality

What the numbers say: Sheela Foam Ltd has the lowest comparable PEG at 1.09×. Only 1 of 2 companies have earnings and growth steady enough for the ratio to mean anything, so no broad “cheapest stock” conclusion is defensible unless the current multiple, own-history position and growth durability agree.

Investor read: Treat valuation as permission to investigate, never as a standalone reason to buy.

This conclusion weakens if: The next two comparable reports reverse the current p/e signal.

Evidence: Sheela Foam Ltd · 1.09× | Not enough peers | 0/8 recent comparable periods | 1/2 companies · 1 observations

Definition: PEG is shown only when earnings are positive and three-year EPS growth is between 5% and 60%. It is recomputed consistently as the trailing P/E divided by that growth rate — reported earnings, never an expected-earnings multiple. On Indian companies it is shown only where the two data feeds agreed. Where any of that fails the ratio is left out rather than printed: a P/E divided by a loss, or by growth measured off a tiny base, is a number that looks precise and means nothing.

### PEG — lowest PEG
1. Sheela Foam Ltd (SFL): 1.1

### P/E — lowest P/E
1. Wakefit Innovations Ltd (WAKEFIT): 20.4
2. Sheela Foam Ltd (SFL): 37.6

### 20-quarter PEG history
- SFL: Sep 2021 1.1 | Dec 2021 — | Mar 2022 — | Jun 2022 — | Sep 2022 — | Dec 2022 — | Mar 2023 — | Jun 2023 — | Sep 2023 — | Dec 2023 — | Mar 2024 — | Jun 2024 — | Sep 2024 — | Dec 2024 — | Mar 2025 — | Jun 2025 — | Sep 2025 — | Dec 2025 — | Mar 2026 — | Jun 2026 —

### 20-quarter P/E history
- SFL: Sep 2021 47.5 | Dec 2021 60.9 | Mar 2022 72.7 | Jun 2022 60.2 | Sep 2022 59.8 | Dec 2022 60.0 | Mar 2023 47.3 | Jun 2023 63.9 | Sep 2023 53.6 | Dec 2023 62.4 | Mar 2024 57.1 | Jun 2024 72.3 | Sep 2024 74.0 | Dec 2024 99.4 | Mar 2025 82.2 | Jun 2025 115.4 | Sep 2025 128.7 | Dec 2025 124.1 | Mar 2026 62.3 | Jun 2026 52.6
- WAKEFIT: Sep 2021 — | Dec 2021 — | Mar 2022 — | Jun 2022 — | Sep 2022 — | Dec 2022 — | Mar 2023 — | Jun 2023 — | Sep 2023 — | Dec 2023 — | Mar 2024 — | Jun 2024 — | Sep 2024 — | Dec 2024 — | Mar 2025 — | Jun 2025 — | Sep 2025 — | Dec 2025 146.2 | Mar 2026 26.5 | Jun 2026 21.1


## What can make this comparison misleading?
- A high growth rate can be a low-base artefact. The page keeps level and change separate for that reason.
- A high ROCE can be temporary or flattered by a small capital base. Read it beside margin, cash conversion and reinvestment.
- The 4-Factor Sector Score ranks research priority, not portfolio action. Management quality, catalysts and risks need equally fresh evidence before capital is deployed.
- An “all companies” line chart preserves completeness, but rank changes should be checked against reporting dates before drawing a conclusion.
- Thin comparisons: Valuation have fewer than three usable current readings.

## Every company
- Sheela Foam Ltd (SFL) — market value ₹7.6K Cr; latest fundamentals Jun 2026
- Wakefit Innovations Ltd (WAKEFIT) — market value ₹4.0K Cr; latest fundamentals Jun 2026

## Source standing of each company

Cross-checked: 2. Unverified: 0. Withheld: 0. Graded companies: 2.

Every company's second-feed figures reconcile against the primary source on overlapping reported periods, so nothing here is unverified or withheld.

## Methodology and freshness

Fundamentals through Jun 2026; prices through 2026-08-14.
Up to 20 quarters per company. Reported history is normalized to Indian rupees crore. Missing values are not interpolated. Derived metrics are calculated only when their inputs are comparable.

## Frequently asked questions

### Is the Mattress sector outperforming NIFTY 500?

Mattress has underperformed NIFTY 500 by 19.2% over 52 weeks and 3.7% over 13 weeks. 1 of 1 covered companies beat NIFTY on Mansfield relative strength, while 1 of 1 beat the sector itself.

### Which Mattress company is largest by revenue?

Sheela Foam Ltd leads with revenue of ₹4,031 crore, based on 2 of 2 comparable companies through Jun 2026.

### Which Mattress company is growing fastest?

Sheela Foam Ltd has the fastest current revenue growth at 16.8%, across 1 of 2 comparable companies.

### Which Mattress company has the strongest 4-Factor Sector Score?

Sheela Foam Ltd ranks first at 71.8/100 with 94% evidence confidence. The score prioritizes research; it is not a buy recommendation.

### Which Mattress company has the lowest comparable PEG?

Sheela Foam Ltd has the lowest comparable PEG at 1.09, among 1 of 2 companies whose earnings and growth are steady enough for the ratio to mean anything.

### How much history does this Mattress comparison include?

The page compares up to 20 reported quarters per company for fundamentals, returns and valuation, ending Jun 2026. Missing observations remain blank rather than being estimated.

### How is the 4-Factor Sector Score calculated?

The four visible contributions add directly: growth and earnings up to 35 points, capital efficiency up to 25, valuation up to 20, and relative strength up to 20. Missing or stale evidence moves only the affected contribution toward neutral.

### Is there a Nifty Mattress index?

NSE India maintains Nifty indices for several broad sector categories — Nifty Bank, Nifty IT, Nifty Pharma and others — but not for every sub-sector grouping on this site. Whether or not an official Nifty index covers Mattress, this page builds its own equal-weight basket of 2 listed Mattress companies — one company, one vote, regardless of market value — so no single large company dominates the reading. Figures are as of Jun 2026.

### Which are the best Mattress stocks in India?

Ranked by this page's four-factor score, Sheela Foam Ltd places first among 2 listed Mattress companies, followed by Wakefit Innovations Ltd. That is a ranking of published data — earnings, quality, valuation and market behaviour as of Jun 2026 — and not a recommendation; Sector Alpha is not registered with SEBI as an investment adviser.

### How many Mattress stocks are listed in India?

This comparison covers 2 listed Mattress companies in India, each above the size floor the site applies, with 20 quarters of reported figures per company where the filings exist. The full ranked list is on this page, as of Jun 2026.

### Which Mattress company is the biggest?

Sheela Foam Ltd is the largest, with trailing-twelve-month revenue of ₹4,031 crore, ahead of Wakefit Innovations Ltd at ₹1,547 crore. That covers 2 of 2 companies with comparable reporting through Jun 2026.

### Which Mattress company has the best profit margins?

Wakefit Innovations Ltd has the highest operating margin at 14%, from 2 of 2 comparable companies. Sheela Foam Ltd shows the biggest recent improvement, at +2 percentage points. A high margin matters most when it is holding or rising, not when it is peaking.

### Which Mattress company makes the most profit?

Sheela Foam Ltd earns the most, at ₹217 crore of trailing-twelve-month net profit, from 2 of 2 comparable companies. Sheela Foam Ltd has the fastest profit growth at the ≥100% scoring cap, though growth off a small or recovering profit base overstates how much has actually changed.

### Which Mattress company earns the highest return on capital?

Wakefit Innovations Ltd leads on return on capital employed at 11.2%, across 2 of 2 companies. Read it beside the length of its reported history: a high return that repeats for years is evidence of a durable business, while a single high reading can be a small capital base or one good year.

### Which Mattress stock is the cheapest?

On PEG — where a LOWER number is cheaper — Sheela Foam Ltd screens cheapest at 1.09×. Only 1 of 2 companies have earnings and growth steady enough for the ratio to mean anything, so this is not a sector-wide "cheapest stock" verdict. Cheap on a multiple is a reason to investigate, never a reason to buy on its own.

### Is the Mattress sector beating the market?

Mattress has underperformed NIFTY 500 by 19.2% over the last 52 weeks and 3.7% over 13 weeks, measured on an equal-weight index of its current members. Inside the sector, 1 of 1 covered companies are beating the market on their own. Sector strength does not transfer evenly to every stock in it.

### Which Mattress stock has the strongest price momentum?

Sheela Foam Ltd has the strongest relative strength against NIFTY 500. Relative strength answers last, after growth, quality and valuation: price can move well before the fundamentals confirm it, and sometimes without them confirming at all.

### Which Mattress company scores highest for research priority?

Sheela Foam Ltd scores 71.8 out of 100 with 94% evidence confidence, from 31.7 points on growth and earnings, 6.9 on capital efficiency, 13.2 on valuation and 20 on relative strength. This ranks what deserves work next. It is not a buy recommendation, and management quality, catalysts and risk still need separate research.

### How many Mattress companies does this comparison cover, and over what period?

It compares 2 listed companies over up to 20 reported quarters of fundamentals, ending Jun 2026, plus weekly price and relative-strength history. Membership is the full sector list — nothing is dropped for having thin data.

### What is the total market cap of the Mattress sector?

The 2 Mattress companies on this page carry ₹11,666 crore of combined market value. Sheela Foam Ltd is the largest at ₹7,644 crore, about 66% of the sector's total on its own. Market value moves with price, so this reading is dated 2026-08-20.

### How is the Mattress sector performing?

1 of the 1 covered Mattress companies are beating NIFTY 500 on Mansfield relative strength. The sector itself is 19.2% behind NIFTY 500 over 52 weeks on an equal-weight index of its current members. Readings are as of 2026-08-20.

### Why are some values on this page blank?

A blank means that company did not report a comparable figure for that period, so nothing is shown. Missing observations are never interpolated, carried forward, or replaced with a similar-looking accounting line, and a company with missing evidence has its research score pulled toward neutral rather than being scored as bad.

### Is this investment advice?

No. Every figure here is a deterministic calculation from reported company filings and market data, published for research. It contains no recommendation to buy or sell any security, does not account for your circumstances, and is not a substitute for advice from a licensed adviser.