Som Distilleries & Breweries Limited, Fundamental analysis

Industry Industry name	Alcoholic Beverages
Variance Full Year Net Profit Variance	-83
Equity Latest Equity	41.58
Face Value Latest Face Value	2
Reserves Total Reserve	736.99
Dividend Full Year Dividend %	0
Sales Turnover Full Year Net Sales	1229.32
Net Profit Full Year Net Profit	17.72
Full Year CPS Full Year Cash Per Share	2.5
Earning Per Share Full Year Earning Per Share	0.9
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Jun 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	268.63
Previous EPS Previous earnings per share	0
Book Value Book value	37.4
Networth Full Year Return on Networth	2.32
Price/Book Value Price to Book value	1.97861
Yearly PE ratio Full Year Price to Earning per share	86.8
Yearly PC ratio Full Year Price to Cash Per Share	30.1
Bse value BSE Value in lakhs	739.17
Nse value NSE Value in lakhs	17053.19
High 52 week high	139
Low 52 week low	62
Price NSE Current market price	74
CPM Current market price	74

Market cap BSE / NSE Market Cap	1544.29
Net profit Latest Quarter Net Profit	0.46
Net profit variance Latest Quarter Net Profit variance	-99
Result year Trailing latest month	Jun 1, 2026
TTM Sales Trailing Twelve 12 month Net Sales	1450.75
TTM OP Trailing Twelve 12 month Operating Profit	183.72
TTM OPM Trailing Twelve 12 month Operating Profit Margin	12.66
TTM GP Trailing Twelve 12 month Gross Profit	-0.44
TTM GPM Trailing Twelve 12 month Gross Profit Margin	-0.05
TTM NP Trailing Twelve 12 month Net Profit	97.23
TTM NPV Trailing Twelve 12 month Net Profit Variane	-118.99
TTM EPS Trailing Twelve 12 month EPS	0
TTM PE Trailing Twelve 12 month PE	0
TTM CPS Trailing Twelve 12 month CPS	0
Month CPS Month Cash Per Share	0
TTM Depreciation Trailing Twelve 12 month Depreciation	23.7
Equity Latest Equity	41.58
LTP Latest Price (BSE/NSE)	74
Gross block Latest Gross Block	865.9
Loans Total loans	4.6
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	7
Year GPM Full Year Gross Profit Margin	5.5
Quarter OPM Latest quater Operation Profit Margin	5.6

	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
+ Sales	290	301	339	528	270	251	181	269
YOY Sales Growth %	17%	13%	-11%	3%	-7%	-17%	-47%	-49%
Gross Sales	573	562	683	885	476	483	458	609
Excise Duty	284	261	344	356	207	232	277	341
+ Expenses	256	265	297	458	230	231	237	254
Material Cost %	65%	74%	77%	54%	49%	96%	77%	49%
Raw Material Cost	182	207	239	312	145	202	145	162
Change in Inventory	7	15	21	-28	-14	39	-5	-31
Manufacturing Cost %	24%	20%	20%	20%	22%	23%	39%	18%
Employee Cost %	4%	4%	4%	2%	4%	5%	9%	5%
Other Cost %	-5%	-10%	-12%	11%	10%	-31%	6%	23%
Raw Materials %	63%	69%	70%	59%	54%	81%	80%	60%
Stock Adjustments %	-2%	-5%	-6%	5%	5%	-16%	3%	12%
Other Manufacturing Expenses %	24%	20%	20%	20%	22%	23%	39%	18%
Operating Profit	34	36	42	70	40	19	-56	15
OPM %	12%	12%	12%	13%	15%	8%	-31%	6%
+ Other Income	1	2	1	2	0	4	1	0
Miscellaneous Income	1	2	1	2	0	4	1	0
Interest	3	2	3	5	5	8	8	5
Depreciation	6	7	7	9	8	8	8	9
Profit before tax	26	29	32	58	27	7	-71	2
+ Tax %	28%	26%	27%	28%	29%	26%	20%	27%
Current Tax	7	8	9	16	8	2	-14	1
+ Net Profit	19	22	24	42	20	5	-57	2
Extraordinary Income / Expense	0	0	0	0	0	0	-12	0
Exceptional Item	0	0	0	0	0	0	-12	0
Minority Interest (After Tax)	0	-2	-1	0	0	-1	1	-1
Net Profit After Minority Interest	19	19	23	42	19	5	-55	0
EPS in Rs	0.96	1.10	1.15	2.02	0.94	0.26	-2.75	0.08

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Sales	302	429	553	712	507	656	1,498	2,464	2,831	2,302
Sales Growth %		42%	29%	29%	-29%	29%	128%	64%	15%	-19%
Gross Sales	188	273	234	208	68	72	111	97	55	157
Excise Duty	57	78	159	252	220	291	691	1,184	1,388	1,072
+ Expenses	266	370	503	667	517	637	1,397	2,315	2,655	2,225
Material Cost %	21%	39%	36%	34%	33%	32%	32%	34%	33%	35%
Raw Material Cost	64	166	216	247	164	216	503	848	942	804
Change in Inventory	-2	3	-17	-4	1	-9	-18	-16	-17	8
Manufacturing Cost %	26%	5%	5%	5%	4%	5%	4%	3%	3%	3%
Employee Cost %	2%	2%	2%	2%	3%	3%	2%	2%	2%	2%
Other Cost %	39%	41%	48%	53%	62%	58%	55%	56%	56%	56%
Raw Materials %	21%	39%	39%	35%	32%	33%	34%	34%	33%	35%
Purchase of Finished Goods %	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
Stock Adjustments %	1%	-1%	3%	1%	-0%	1%	1%	1%	1%	-0%
Power & Fuel %	2%	3%	3%	2%	2%	2%	2%	1%	1%	1%
Other Manufacturing Expenses %	24%	2%	2%	2%	2%	2%	2%	2%	2%	2%
Selling & Administration %	19%	22%	18%	17%	18%	13%	9%	7%	7%	9%
Miscellaneous Expenses %	1%	1%	1%	0%	1%	0%	0%	0%	0%	1%
Operating Profit	36	59	49	44	-10	19	101	149	176	77
OPM %	12%	14%	9%	6%	-2%	3%	7%	6%	6%	3%
+ Other Income	3	2	3	4	3	0	1	6	5	4
Miscellaneous Income	3	2	3	4	3	3	6	6	5	7
Interest	11	9	12	15	19	15	16	12	11	22
Depreciation	4	4	9	12	13	17	17	21	26	33
Profit before tax	24	47	32	21	-39	-13	70	122	144	23
+ Tax %	40%	47%	38%	28%	2%	22%	14%	29%	27%	54%
Current Tax	10	21	12	8	3	3	0	19	24	15
Deferred Tax	0	1	0	-2	-4	-6	10	17	15	-2
+ Net Profit	14	25	20	15	-38	-10	60	87	104	10
Profit Growth %		79%	-22%	-24%	-353%	-74%	-712%	43%	21%	-90%
Extraordinary Income / Expense	0	0	0	0	0	0	0	0	0	-12
Exceptional Item	0	0	0	0	0	0	0	0	0	-12
Net Profit After Minority Interest	14	25	20	15	-38	-10	60	87	105	10
EPS in Rs	5.14	9.17	6.08	4.62	-11.72	-1.41	8.17	11.09	5.08	0.50

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	28	28	32	32	32	35	37	39	41	42
Reserves	113	134	278	287	249	255	338	491	706	737
+ Borrowings	74	91	169	222	208	197	242	191	171	212
Secured Borrowings	52	56	105	148	148	139	133	119	167	207
Unsecured Borrowings	22	35	64	74	60	58	109	72	4	5
Deferred Credit	0	3	2	2	0	0	0	0	2	4
+ Other Liabilities	90	115	207	215	221	213	294	453	425	475
Current Liabilities	88	114	205	228	247	248	276	391	371	374
Provisions	15	14	17	1	1	1	1	3	5	10
Minority Interest	0	0	0	0	0	0	0	31	40	41
Equity Application Money	0	0	0	0	0	0	0	32	0	0
Other liability items	4	2	3	1	3	5	48	21	27	93
Total Liabilities	305	366	687	757	712	699	912	1,174	1,343	1,465
+ Fixed Assets	68	78	207	272	414	406	391	505	622	674
Gross Block	113	126	263	340	496	503	505	640	781	866
Accumulated Depreciation	45	48	57	68	81	97	114	136	159	192
CWIP	21	94	150	142	2	0	97	68	23	246
Investments	0	0	0	0	0	0	0	0	0	0
+ Other Assets	216	194	330	343	295	294	424	601	698	545
Inventories	24	29	95	104	68	85	135	182	189	182
Trade receivables	49	70	119	130	132	116	142	242	254	175
Cash Equivalents	31	26	25	22	14	9	13	13	20	17
Loans n Advances	108	59	75	81	94	99	129	144	206	170
Other asset items	4	12	16	6	-13	-15	4	19	28	1
Total Assets	305	366	687	757	712	699	912	1,174	1,343	1,465

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Cash from Operating Activity	88	81	4	41	36	9	14	73	42	191
Profit from Operations	38	60	52	48	-7	20	103	155	183	78
Working Capital Changes	51	43	-39	17	46	-8	-89	-63	-116	127
Profit Before Tax & Extraordinary Items	23	47	32	21	-39	-13	70	122	144	23
Depreciation	4	4	9	12	13	17	17	21	26	33
Interest (Net)	11	9	12	15	19	15	16	12	11	22
Profit / Loss on Sale of Assets	0	0	0	0	0	0	0	0	2	0
Receivables	16	-20	-49	-11	-1	16	-26	-99	-12	79
Inventories	5	-5	-67	-9	35	-16	-51	-47	-7	7
Trade Payables	3	7	35	23	2	-20	41	55	-10	23
Loans & Advances	15	14	0	-4	3	0	1	0	-47	3
Change in Borrowing	0	0	0	0	0	0	0	0	0	0
Direct Taxes Paid	-1	-22	-10	-24	-3	-3	0	-19	-24	-15
+ Cash from Investing Activity	-81	-87	-197	-70	-13	-6	-108	-113	-101	-300
Purchase of Fixed Assets	-43	-88	-196	-67	-16	-7	-99	-106	-101	-316
Sale of Fixed Assets	1	0	0	0	0	0	0	0	0	7
Purchase of Investments	-39	0	0	0	0	0	0	0	0	0
Sale of Investments	0	0	0	0	0	1	0	0	0	0
Others	0	0	-2	-4	3	0	-9	-7	-1	8
+ Cash from Financing Activity	5	0	192	26	-31	-8	97	41	65	107
Proceeds from Issue of Shares	39	0	135	0	0	18	27	96	90	22
Proceeds from Other Long-Term Borrowings	0	0	74	50	0	0	45	0	0	41
Repayment of Long-Term Borrowings	-18	0	0	0	-14	-11	0	-51	-20	0
Dividend Paid	-4	-4	-4	-5	0	0	-2	0	0	0
Interest Paid	-11	-9	-12	-15	-19	-15	-16	-12	-11	-22
Others	-1	13	0	-3	1	1	43	8	6	66
Net Cash Flow	12	-6	-1	-3	-7	-5	3	1	7	-3