Integrated Filing — IndAS



General information about company
Scrip Code 507514
NSE Symbol SDBL
MSEI Symbol NOTLISTED
ISIN INE480C01038
Name of company Som Distilleries & Breweries Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Manufacturing of Alcoholic Beverages
Start date and time of board meeting 28-May-2025   17:25:00
End date and time of board meeting 28-May-2025   19:45:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 6827533000 28307298000
Other income 10500000 45021000
Total income 6838033000 28352319000
2 Expenses
(a) Cost of materials consumed 2388141000 9423372000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -209446000 -165298000
(d) Employee benefit expense 130865000 469211000
(e) Finance costs 34309000 110593000
(f) Depreciation, depletion and amortisation expense 69096000 259661000
(f) Other Expenses
1 State excise duty 3437816000 13878270000
2 Other expenses 662583000 2939721000
Total other expenses 4100399000 16817991000
Total expenses 6513364000 26915530000
3 Total profit before exceptional items and tax 324669000 1436789000
4 Exceptional items 0 0
5 Total profit before tax 324669000 1436789000
6 Tax expense
7 Current tax 87326000 391826000
8 Deferred tax 0 0
9 Total tax expenses 87326000 391826000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 237343000 1044963000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 237343000 1044963000
17 Other comprehensive income net of taxes -4086000 -4086000
18 Total Comprehensive Income for the period 233257000 1040877000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 223235000 955387000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 10022000 85490000
21 Details of equity share capital
Paid-up equity share capital 411803000 411803000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.15 5.28
Diluted earnings (loss) per share from continuing operations 1.15 5.28
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.15 5.28
Diluted earnings (loss) per share from continuing and discontinued operations 1.15 5.28
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 6221164000
Capital work-in-progress 232086000
Investment property 0
Goodwill 0
Other intangible assets 1228000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 27000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 263153000
Total non-current financial assets 263180000
Deferred tax assets (net) 0
Other non-current assets 152282000
Total non-current assets 6869940000
2 Current assets
Inventories 1892631000
Current financial asset
Current investments 0
Trade receivables, current 2539477000
Cash and cash equivalents 194502000
Bank balance other than cash and cash equivalents 5379000
Loans, current 471500000
Other current financial assets 0
Total current financial assets 3210858000
Current tax assets (net) 221008000
Other current assets 1239111000
Total current assets 6563608000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 13433548000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 411803000
Other equity 7063403000
Total equity attributable to owners of parent 7475206000
Non controlling interest 397206000
Total equity 7872412000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 351338000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 266249000
Total non-current financial liabilities 617587000
Provisions, non-current 7296000
Deferred tax liabilities (net) 427282000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1052165000
Current liabilities
Current financial liabilities
Borrowings, current 1357857000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1548047000
Total Trade payable 1548047000
Other current financial liabilities 407334000
Total current financial liabilities 3313238000
Other current liabilities 1142905000
Provisions, current 52828000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 4508971000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 5561136000
Total equity and liabilites 13433548000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Other comprehensive income [Abstract] -4086000 -4086000
Total Amount of items that will not be reclassified to profit and loss -4086000 -4086000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -4086000 -4086000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1436789000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 110593000
Adjustments for decrease (increase) in inventories -69492000
Adjustments for decrease (increase) in trade receivables, current -123589000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -234684000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -471500000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -104597000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -81295000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 259661000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 19649000
Adjustments for provisions, non-current 3092000
Adjustments for other financial liabilities, current -98355000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 18714000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -771803000
Net cash flows from (used in) operations 664986000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 242746000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 422240000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 2903000
Purchase of property, plant and equipment 1005844000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -6063000
Net cash flows from (used in) investing activities -1009004000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 900313000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 200607000
Payments of lease liabilities 0
Dividends paid 142000
Interest paid 110593000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 63511000
Net cash flows from (used in) financing activities 652482000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 65718000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 65718000
Cash and cash equivalents cash flow statement at beginning of period 134188000
Cash and cash equivalents cash flow statement at end of period 199906000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 AKB Jain and co. Yes 31-Jan-2026