Decorative sheet, embossing method and embossing die

An upholstery including a decorative sheet comprising:

• a base material including at least one of a fabric or a leather, and
• a concave portion which is provided on a front face of the base material and whose depth direction coincides with a thickness direction of the base material,
• wherein the concave portion further comprises a singular concave recess with an inner surface including a first surface and a second surface different from the first surface, the first surface being a bottom surface,
• a first concavo-convex pattern in a first region of the first surface of the concave portion, the first concavo-convex pattern including at least two rows of first shaped surfaces, the first shaped surfaces disposed at predetermined intervals along the respective rows, and
• a second concavo-convex pattern which is different from the first concavo-convex pattern in a second region of the second surface, the second region being different from the first region, the second concavo-convex pattern including at least two second shaped surfaces, each second shaped surface having an elongate dimension and being rectangular or triangular in cross-section,
• wherein the first concavo-convex pattern is absent from the second surface of the concave portion, and
• wherein an appearance of the concave portion changes with a changing viewing angle.