Sham Foam Limited is an India-based manufacturer and distributor specializing in polyurethane foam and home comfort bedding products. Founded in 2020 and headquartered in Ambala, Haryana, the company operates a vertically integrated production infrastructure covering product design, polymer processing, and regional distribution. Sham Foam Limited organizes its operations across two primary business segments: Home Comfort Products and Technical Industrial Foam. Its product portfolio includes home comfort and bedding solutions, comprising memory foam mattresses, rebonded foam mattresses, pocket spring and hybrid mattresses, coir mattresses, contour pillows, and furniture cushions marketed under its proprietary Featherfresh and Restivia brand names; polyurethane foam materials, comprising flexible slabstock foam, high-resilience foam, memory foam cores, and rebonded foam blocks; and industrial-grade foam applications, including foam padding and linings supplied to the automotive seating, footwear, apparel, sports goods, and upholstery manufacturing industries. The company manufactures its product line at an ISO 9001:2015 and Bureau of Indian Standards certified facility located in Ambala with an installed annual capacity of approximately 15,000 metric tons. Sham Foam Limited serves consumer and commercial markets across more than 13 Indian states and union territories through a distribution network exceeding 1,300 dealers and distributors, supported digitally by its proprietary Featherfresh mobile dealer-engagement platform. In recent strategic developments, the company converted from Sham Foam Private Limited to a public limited company in 2024 and completed an initial public offering on the BSE SME platform in August 2026, raising approximately INR 40.48 crore through the issuance of 3.114 million new equity shares to finance production capacity expansion, meet working capital needs, and support market penetration across additional regional territories.