Incorporated in 2020, Sham Foam is involved in manufacturing, marketing, and selling polyurethane (PU) foam, mattresses, and home comfort products mainly for the Indian market, along with industrial-grade PU foam used in sectors like furniture, apparel, sports, and automotive. The company offers a wide range of products including mattresses, pillows, cushions, and foam used in furniture, with a strong focus on customized solutions based on customer needs. Its mattresses are sold under the Featherfresh and Restivia brands, offering both foam and hybrid options, while pillows and cushions are mainly sold under the Featherfresh brand. As a vertically integrated company, it manages everything from design and manufacturing to distribution and customer service. It operates a modern manufacturing facility in Ambala, Haryana, with a large production capacity and certifications like ISO 9001:2015 and BIS, and has a presence across 13 states in India, supplying products to multiple cities efficiently.