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Sham Foam Limited, incorporated 2020 and based in Ambala, Haryana, is engaged in manufacturing, distribution, marketing and sale of polyurethane foam (PU foam), mattresses and related home comfort products - PU foam, mattresses, pillows, furniture cushions, rebonded foam, quilting foam, comforters and protectors. Also manufactures industrial-grade PU foam for furniture, automobile, footwear and apparel applications. Revenue Rs 92.39 Cr (FY26) vs Rs 81.62 Cr (FY25); PAT Rs 8.65 Cr vs Rs 3.58 Cr. Entirely fresh issue. Final subscription: 2.40x overall (Individual 2.62x, NII 2.17x, Market Maker 1.00x). Listed Aug 18, 2026 at Rs 104, down 20% discount to issue price Rs 130; fell further to Rs 100.25 (-22.88%).