Sheela Foam Ltd (Sheela Foam) manufactures and distributes mattresses and foam products. The company exports and distributes products through dealers, distributors, and multi-branded outlets. It has 19 manufacturing units: twelve in India, one in Spain, and six in Australia. In India, the company's omnichannel distribution network spans over 24 states and is supported by more than 8,400 integrated touchpoints.

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Sheela Foam focuses its research and development (R&D) initiatives on comfort science mastery, new product development, performance and custom foaming, and process excellence and materials. The company engineers diverse foam variants, producing over 100 types to serve various commercial and premium niches. R&D engineers tailor flexible polyurethane variants for complex industrial use cases, and teams prioritize raw material optimization and eco-friendly resource efficiency under the sustainability 2030 Roadmap. Innovations include Neem Fresche, an antimicrobial protective foam coating, and Hygroflex, a foam with enhanced shape adaptability, pressure relief, and heat dissipation. The R&D unit of Sheela Foam is responsible for engineering diverse foam variants, developing new consumer wellness products, tailoring flexible polyurethane variants for industrial use, and optimizing raw materials for sustainability. The unit continually innovates and improves foams through a cycle of design, development, and testing.