Sector Alpha Week of 2026-07-24
Sector Alpha — machine-written from the numbers · Data as of 2026-07-24

Som Distilleries & Breweries Ltd

SDBL
Alcoholic Beverages

Som Distilleries & Breweries Ltd's price has outrun its earnings. −59.3% in a year against EPS −91.1% — the market is paying now for delivery later.

The sharpest disagreement: the price moved −59.3% in a year while annual EPS moved −91.1% — the difference is re-rating, and re-rating has to be repaid with earnings.

The price is in a downtrend (39 weeks in) while the P/E sits at the 100th percentile of its own 9-year range. Underneath, the last four quarters read deteriorating — profit −337.5% year on year, and 163% of the last 3 years' profit arrived as cash. What settles it: whether earnings grow into a price that has already moved.

Stage
Deteriorating
partial read
Price
₹65.2
−59.3% 1Y
P/E
106.0×
100th pctile
of its own 9-year range
Revenue (Mar 26)
₹181 Cr
−46.6% YoY
Profit (Mar 26)
₹−57.0 Cr
−337.5% YoY
Operating margin
−24.0%
−36.0 pp YoY
ROCE
6%
FY26
ROIC
2.5%
vs WACC 12.0% → −9.5 pp
Cash conversion
163%
of profit, last 3 FY
Unverified figures: Some figures on this page come from a second financial-data feed that could not be cross-checked against the primary source — the two do not share enough overlapping reported history to compare. They are drawn, because they are the only evidence there is, and every section carrying one is marked unverified. PEG is the exception: the quarterly curve is not drawn at all. PEG asks what is being paid for growth — both sides of that division come from the source that could not be checked, so it is withheld instead of marked.
01 · Price story

Price story Before the numbers, the tape. A stock price moves through four repeating seasons: a flat base (stage 1), an advance (2), a top (3), a decline (4). Where the price sits in that cycle frames everything below.

Som Distilleries & Breweries Ltd trades at ₹65.2, in a downtrend and 39 weeks into that stage. That is −29.3% against its own 200-day average. It sits at 0% of a 52-week range of ₹65 to ₹141. On relative strength it is currently behind the NIFTY 500 on a trailing-13-week view (6 weeks and counting).

Today the stock is in a downtrend — week 39 of stage 4, confirmed. At ₹65.2 it trades −29.3% versus its 200-day average and sits at 0% of its 52-week range (₹65–₹141).

Jul 26: ₹65.2 Weekly closing price (₹) with 50- and 200-day averages; shaded bands mark the price stage (grey base, green advance, amber top, red decline). 3-year window.
−29.3% versus the 200-day line, week 39 of stage 4
Price50-day avg200-day avg
S2S2S4S2S4₹176₹146₹116₹86.7₹56.9₹65₹92Jul 23Apr 24Jan 25Oct 25Jul 26
S2S2S4S2S4₹176₹146₹116₹86.7₹56.9₹65₹92Jul 23Jan 25Jul 26
Beating or trailing, week by week since 2016 Each cell is one week from 2016 to now (544 weeks): the stock's trailing 13-week return minus the NIFTY 500's, green ahead / red behind (±25% ramp). Grey cells are the 13-week warm-up or weeks where the NIFTY 500 reading is not held.
trailing 13-week return vs the NIFTY 500
Mar 16Jul 26

Against the market, two honest reads. Cumulative: over the last 10.3 years the stock moved +77% while the NIFTY 500 moved +274% — behind the index over the full window. Recent form: on a trailing-13-week view the stock is currently behind (6 weeks and counting; last ahead the week of 2026-06-19) — the ribbon below is that same metric, week by week.

What would end the trend, mechanically: two Friday closes in a row below the 200-day line. That is the exit rule — no debates.

→ The trend is one thing; the bill is another. Are you paying up for it? Next: the P/E sits at the 100th percentile of its own range.

02 · Valuation

Valuation P/E is the price of ₹1 of annual profit: how many rupees the market pays for each rupee the company earns in a year.

Som Distilleries & Breweries Ltd trades at 106.0× P/E, about the priciest it has ever traded. Its long-run median P/E is 24.1×, measured across 9.2 years of weekly readings. This places the multiple against the stock’s own record, and says nothing about what the business is worth.

Today's P/E of 106.0× is about the priciest it has ever traded, against a long-run median of 24.1× measured over 9.2 years of weekly readings. This is a comparison against the stock's own history — not a claim about what it is worth.

P/E 106.0× vs a 24.1× long-run median P/E, weekly (left axis); earnings per share, trailing twelve months, weekly (right axis). 9.2-year window; loss-period spikes above 38× shown pinned at the top. The eps (ttm) bars are red where the reading is lower than the quarter before.
about the priciest it has ever traded
P/EMedianEPS (TTM) (quarterly)
39.9×₹5.531.8×₹4.123.6×₹2.815.5×₹1.47.4×₹0.0×20.00×₹4Mar 17Jan 19Sep 22Aug 24May 26
39.9×₹5.531.8×₹4.123.6×₹2.815.5×₹1.47.4×₹0.0×20.00×₹4Mar 17Sep 22May 26
P/E
106.0×
100th percentile of 9y

🚨 Why the multiple sits where it does: over the past year annual EPS moved −91.1% against a −59.3% price move — the price outran earnings, pushing the multiple UP its own range.

The price move, decomposed: over 3y, of the −18.8%/yr price move, ~+9.9%/yr came from earnings growth and ~−28.7 pp from the multiple (compressing). The split is the honest approximate (price return minus earnings growth); it makes the rally itself visible instead of hiding it behind the percentile.

Put together: the multiple is full against its own past, so the story rests on the earnings line underneath it, not the multiple.

A quarterly PEG curve, which only the second data source carries, is not drawn on this page: its two data sources do not share enough overlapping reported history to be compared. A figure nobody could check is not used to price growth — the gap is a decision, not missing data.

→ Cheap or dear rides on the earnings. Are they actually growing? Next: the fundamental stage — where the business sits in its arc, and how growth has compounded.

03 · Stage: Deteriorating

Stage: Deteriorating Every business sits somewhere on a fundamental arc, and this page names the spot before anything else. The last twelve quarters of revenue, profit and EPS growth — plus the return the business earns on its capital — are read as curves: Deteriorating (the curves are falling), Turning around (a trough has just formed and the last few quarters lift off it), Improving (the climb off the trough is sustained), Consistent (steadily positive with healthy returns), Topping out (still high but decelerating from the peak). When the curves genuinely disagree the read is Mixed; too little history is No read. CAGR (compound annual growth rate) is the smooth yearly pace that turns the starting value into the latest one — the fairest way to compare growth across different time spans. Read the columns together: if the 1-year number towers over the 10-year, recent growth is running hotter than the long-run trend. A dash means that window is not held, or the base year was a loss (where a growth rate is not meaningful).

Som Distilleries & Breweries Ltd reads as deteriorating on its fundamental arc. Deteriorating — revenue and profit growth are shrinking (revenue growth −46.6% latest (single-quarter readings) against +51.0% at its 12-quarter best), ROCE slipping at 6.0%. The read is built from 10 quarters across 3 curves, on partial evidence.

Three growth curves, twelve quarters Year-on-year growth of trailing-twelve-month revenue (left axis), profit and EPS (right axis — they swing far wider), % at each quarter-end. Where the trailing-twelve-month history is short, the curve falls back to single-quarter year-on-year growth — noisier, and the classifier smooths and caps base-effect spikes before reading. Base-effect spikes shown pinned (▲). A missing point means that reading is not held for the quarter.
the trajectory the stage is read from
RevenueProfitEPS
89%101%53%−6.8%16%−114%−20%−222%−57%−330%%%−46.6%−300%−90.4%Jun 23Sep 24Mar 26
89%101%53%−6.8%16%−114%−20%−222%−57%−330%%%−46.6%−300%−90.4%Jun 23Sep 24Mar 26
ROCE Annual readings — the quarterly balance-sheet pieces this curve needs are not held for this stock, so the returns read moves once a year and carries less weight in the call.
the return curve, annual readings
ROCE
20%16%13%8.7%5.0%%6%FY23FY24FY26
20%16%13%8.7%5.0%%6%FY23FY24FY26
Revenue growth
Falling
latest −46.6% · span −46.6% to +51.0%
Profit growth
Falling
latest −337.5% · span −77.3% to +71.1%
ROCE
Falling
latest 6.0% · span 6.0%–19.0%

🚨 Why it matters: falling curves mean every cheap-looking ratio below needs a discount for direction.

One or more growth curves carry a base-effect spike — a large year-on-year move off a near-zero or loss-making comparable quarter. Those spikes are capped before the classifier reads the trajectory, and shown pinned on the chart, so a single distorted quarter does not drive the stage call.

Return readings here are annual, not quarterly — read as level and direction only; they can confirm the growth curves but never drive the stage on their own.

A partial read: at least one curve is short, or the returns curve is not the computed quarterly series — hold the stage word a little more loosely.

Growth, year by year: revenue −14.8% in FY26, profit −90.4% Year-over-year growth per fiscal year, %: revenue (left axis); net profit and EPS (right axis — profit growth swings far wider). Zero line drawn. Turnaround-year spikes shown pinned (▲).
Revenue YoYProfit YoYEPS YoY
134%109%88%0.0%42%−110%−4.1%−220%−50%−330%%%−14.8%−90.4%FY17FY21FY26
134%109%88%0.0%42%−110%−4.1%−220%−50%−330%%%−14.8%−90.4%FY17FY21FY26
TTM growth by quarter Trailing-twelve-month growth versus the year-ago TTM, per quarter, %: revenue (left axis); profit and EPS (right axis). The acceleration read compares the last 4 quarters (−14.8%) with the last 8 annualized (−2.0%).
revenue rolling over, profit rolling over
Revenue TTM YoYProfit TTM YoYEPS TTM YoY
45%39%29%4.5%13%−30%−3.2%−65%−19%−100%%%−14.8%−90.6%Jun 23Sep 24Mar 26
45%39%29%4.5%13%−30%−3.2%−65%−19%−100%%%−14.8%−90.6%Jun 23Sep 24Mar 26
Compound annual growth rate (%) Compound annual growth rate over each window, %. Revenue, profit and EPS from fiscal-year figures; share price is the price CAGR over the same spans. A dash = that window is not held, or the base was a loss.
1yr3yr5yr10yr
Revenue−14.8%+15.1%+33.7%
Profit−90.4%−45.0%
EPS−91.1%−47.6%
Share price−59.3%−18.8%+28.3%+7.2%
Revenue YoY (Mar 26)
−46.6%
latest quarter vs a year ago
Profit YoY (Mar 26)
−337.5%
latest quarter vs a year ago
Revenue 10y
19.6%
long-run compound pace

→ The stage names the trajectory. Next: the revenue line that produces it, quarter by quarter.

04 · 4-Factor Sector Score

4-Factor Sector Score

25.3/100 — rank 14 of 14 in Alcoholic Beverages · 70% evidence confidence

Som Distilleries & Breweries Ltd scores 25.3 out of 100 against the 14 companies it is compared with in Alcoholic Beverages, ranking 14. Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.

The four contributions add to the total exactly: 5.2 + 8.4 + 8.7 + 3 = 25.3. This is the SAME number shown on the sector comparison — it is computed once, for the whole peer set, and read here.

What would change it: The read weakens if profit growth turns negative or margin improvement reverses while sector-relative strength deteriorates.

05 · Revenue

Revenue Revenue is the top line: everything the company billed its customers in the period.

Som Distilleries & Breweries Ltd reported ₹181 Cr of revenue in the Mar 26 quarter, −46.6% year on year. Over 9 years it has compounded at 19.6% a year. The last full year, FY26, came in at ₹1,229 Cr. The last four reported quarters add to ₹1,230 Cr.

Som Distilleries & Breweries Ltd reported ₹181 Cr of revenue in the Mar 26 quarter, −46.6% year on year. Over 9 years it has compounded at 19.6% a year. The last full year, FY26, came in at ₹1,229 Cr. The last four reported quarters add to ₹1,230 Cr.

FY26 revenue came in at ₹1,229 Cr (−14.8% on the year), capping 9 years at 19.6% compound. The latest quarter (Mar 26) printed ₹181 Cr, −46.6% year on year.

FY26 revenue ₹1,229 Cr (−14.8% YoY) Revenue bars, ₹ Cr (left); YoY growth-% line (right). 10-year window. A bar is red when it is lower than the year before.
19.6% a year over 9 years
RevenueYoY growth
1.6k134%1.2k88%77942%390−4.1%0−50%₹ Cr%₹1,229−14.8%FY17FY21FY26
1.6k134%1.2k88%77942%390−4.1%0−50%₹ Cr%₹1,229−14.8%FY17FY21FY26
Mar 26: ₹181 Cr (−46.6% YoY) Quarterly revenue bars, ₹ Cr (left); YoY growth-% line (right). Last 12 quarters. A bar is red when it is lower than the quarter before.
Revenue (quarterly)YoY growth
57089%42853%28516%143−20%0−57%₹ Cr%₹181−46.6%Jun 23Sep 24Mar 26
57089%42853%28516%143−20%0−57%₹ Cr%₹181−46.6%Jun 23Sep 24Mar 26

Pace check: the last four quarters averaged −16.8% growth against the decade's 19.6% — the current year is running slower than its own long-run rate.

Acceleration check: trailing-twelve-month revenue grew −14.8% over the last 4 quarters against −2.0%/yr over the last 8 — rolling over; TTM profit −90.6% vs −66.1%/yr — rolling over.

→ Revenue slipped — did margins hold as it scaled? Next: −24.0% this quarter (−36.0 pp YoY).

06 · Operating margin

Operating margin Operating margin is what is left of every ₹100 of sales after running the business, before interest and tax. It is the cleanest read on pricing power and cost control.

Som Distilleries & Breweries Ltd's operating margin is −24.0% in the Mar 26 quarter, −36.0 percentage points against the same quarter a year ago. Across 10 fiscal years the operating margin has ranged −3.0% to 17.0%. The current quarter is running below every full year in that window.

Som Distilleries & Breweries Ltd's operating margin is −24.0% in the Mar 26 quarter, −36.0 percentage points against the same quarter a year ago. Across 10 fiscal years the operating margin has ranged −3.0% to 17.0%. The current quarter is running below every full year in that window.

The latest quarter's operating margin is −24.0%, −36.0 pp against the same quarter a year ago. Across 10 fiscal years the operating margin has ranged −3.0%–17.0%.

🚨 Why the margin moved: operating margin went −36.8 pp year on year while gross margin went −18.6 pp — the loss came mostly below the gross line: operating leverage, with costs spread over a bigger revenue base.

FY26: 7.0% Operating margin by fiscal year, %, line (left); year-on-year change in the margin, in percentage points, line (right). 10-year window.
within a −3.0–17.0% band over 10 years
operating marginYoY change (pp)
19%9.7%13%3.6%7.0%−2.5%1.2%−8.6%−4.6%−15%%%7%−5%FY17FY21FY26
19%9.7%13%3.6%7.0%−2.5%1.2%−8.6%−4.6%−15%%%7%−5%FY17FY21FY26
Mar 26: −24.0% operating margin (−36.0 pp YoY) Quarterly operating margin, %, line (left); year-on-year change in the margin, in percentage points, line (right). Last 12 quarters. Operating profit as a share of revenue, per quarter.
Operating marginYoY change (pp)
18%6.1%6.8%−5.2%−4.5%−16%−16%−28%−27%−39%%%−24%−36%Jun 23Sep 24Mar 26
18%6.1%6.8%−5.2%−4.5%−16%−16%−28%−27%−39%%%−24%−36%Jun 23Sep 24Mar 26

→ Margins slipped — did that reach the bottom line? Next: profit −337.5% in the latest quarter.

07 · Net profit

Net profit Net profit is what survives every cost, interest and tax — the number EPS, dividends and book value all grow from.

Som Distilleries & Breweries Ltd posted a net loss of ₹57.0 Cr in the Mar 26 quarter. Full-year FY26 profit was ₹10.0 Cr. The 9-year compound rate is −3.7%. That loss is 31.5% of the quarter's revenue. The same quarter a year earlier earned ₹24.0 Cr. 1 of the last 12 reported quarters were loss-making.

Som Distilleries & Breweries Ltd posted a net loss of ₹57.0 Cr in the Mar 26 quarter. Full-year FY26 profit was ₹10.0 Cr. The 9-year compound rate is −3.7%. That loss is 31.5% of the quarter's revenue. The same quarter a year earlier earned ₹24.0 Cr. 1 of the last 12 reported quarters were loss-making.

Mar 26 profit was ₹−57.0 Cr, −337.5% year on year. On the full year, FY26 printed ₹10.0 Cr (−90.4%), and the 9-year compound rate is −3.7%.

FY26 profit ₹10.0 Cr (−90.4% YoY) Net profit bars, ₹ Cr (left); YoY growth-% line (right). 10-year window. A bar is red when it is lower than the year before.
−3.7% a year over 9 years
Net profitYoY growth
115113%74−12%33−137%−8−263%−49−388%₹ Cr%₹10−90.4%FY17FY21FY26
115113%74−12%33−137%−8−263%−49−388%₹ Cr%₹10−90.4%FY17FY21FY26
Mar 26: ₹−57.0 Cr (−337.5% YoY) Quarterly net profit bars, ₹ Cr (left); YoY growth-% line (right). Last 12 quarters. A bar is red when it is lower than the quarter before.
Net profit (quarterly)YoY growth
50104%21−15%−8−133%−36−252%−65−370%₹ Cr%₹−57−337.5%Jun 23Sep 24Mar 26
50104%21−15%−8−133%−36−252%−65−370%₹ Cr%₹−57−337.5%Jun 23Sep 24Mar 26

🚨 Why profit moved: revenue contributed −46.6% and the margin −36.0 pp — the quarter was revenue-led despite a thinner margin.

Pace comparison, last four quarters: profit −101.8% vs revenue −16.8%. Profit is growing slower than sales — costs are eating the growth before it reaches the bottom line.

→ Profit rose — but did the cash follow? Next: 163% of the last 3 years' profit arrived as cash.

08 · Cash flow — the router

Cash flow — the router The P&L says what was earned; the cash-flow statement says what actually arrived. Operating cash flow (CFO) against profit is the cleanest lie detector in the accounts.

Over the last 3 fiscal years 163% of Som Distilleries & Breweries Ltd's reported profit arrived as operating cash — the cash follows the profit. In FY26 that was ₹211 Cr of operating cash against ₹10.0 Cr of profit. After ₹308 Cr of capital spending, ₹−97.0 Cr was left as free cash.

FY26: operating cash of ₹211 Cr against reported profit of ₹10.0 Cr, leaving free cash of ₹−97.0 Cr after ₹308 Cr of capital spending. Across the last 3 fiscal years the conversion rate is 163% of profit.

Cash-flow readings here are annual — that is the resolution our series carries, so this section moves once a year.

FY26: CFO ₹211 Cr vs profit ₹10.0 Cr Operating cash flow and net profit by fiscal year, ₹ Cr; the line is free cash flow (CFO minus capital spending). 10-year window, annual resolution. FY19 reflects an acquisition year — point shown clipped.
163% of 3-year profit arrived as cash
Operating cashNet profitFree cash
23614657−32−122₹ Cr₹211₹10₹−97FY17FY21FY26
23614657−32−122₹ Cr₹211₹10₹−97FY17FY21FY26
FY26: CFO = 2,110% of profit (three-year rate 163%) Operating cash as a share of net profit, per fiscal year, % (line). Dashed line = 100% — every unit of profit arriving as cash; outlier years shown pinned.
Conversion100%
322%241%160%79%0.0%%300%FY17FY21FY26
322%241%160%79%0.0%%300%FY17FY21FY26

Why conversion sits at 163%: the cash cycle tightened 76 days between FY21 and FY26 — cash that used to wait in the cycle now reaches the bank sooner.

Router verdict: the bigger cash user is investment — capital spending ran 6.4× depreciation over three years, so the next section's job is to check what that build-out is buying.

→ So follow the cash to where it goes. Next: ₹512 Cr of building over 3 years.

09 · Where the cash goes

Where the cash goes Working capital is the cash tied up between paying suppliers and getting paid: debtor days (customers owe), inventory days (stock waits), and the cash conversion cycle (the whole loop, in days of sales).

Som Distilleries & Breweries Ltd's cash conversion cycle runs 45 days in FY26, down from 121 days in FY21. Capital spending ran ₹512 Cr over the last 3 years. At FY26 sales of ₹1,229 Cr each day of that cycle holds about ₹3.4 Cr, so roughly ₹152 Cr sits inside the business at any moment.

FY26: debtors at 52 days, inventory at 82 days — roughly 2.7 months of stock waiting to sell; that is where the cash sits while it waits — for a full cycle of 45 days, tighter than FY21's 121.

The full loop: cash goes out to suppliers and production on day 0; stock waits 82 days to sell; customers pay about 52 days after that; and suppliers themselves are paid at 89 days — netting out to the 45-day cycle.

In money terms: at FY26 sales of ₹1,229 Cr, each day of the cycle holds about ₹3.4 Cr — so the 45-day loop keeps roughly ₹152 Cr sitting inside the business at any moment.

FY26: a 45-day cash cycle Debtor days, inventory days, payable days and the cash conversion cycle by fiscal year. 10-year window.
−76 days vs FY21
Cash cycleInventory daysDebtor daysPayable days
2091651217733days45d82d52d89dFY17FY19FY21FY23FY26
2091651217733days45d82d52d89dFY17FY21FY26

On the investment side: capital spending of ₹512 Cr over the last 3 fiscal years against ₹80.0 Cr of depreciation — the company is building well ahead of wear-and-tear. Capital work-in-progress stands at ₹246 Cr (FY26) — capacity paid for but not yet earning.

FY26: capex ₹308 Cr, work-in-progress ₹246 Cr Capital spending per fiscal year, ₹ Cr (bars); capital work-in-progress, ₹ Cr (line). Quarterly capital-spending history is not held for India — annual is the honest resolution.
a build-out
CapexWork-in-progress
333249166830₹ Cr₹308₹246FY18FY20FY22FY24FY26
333249166830₹ Cr₹308₹246FY18FY22FY26

The synthesis: the cash is going into capacity, not disappearing into the cycle — the question becomes whether the new capacity earns.

→ Does all this activity actually earn its cost of capital? Next: ROCE is 6% and the ROIC − WACC spread is −9.5 pp.

10 · Return on capital

Return on capital Return on capital employed (ROCE) is the profit the whole business earns on all the money in it — equity and debt together. It is the single best test of whether growth creates value or just size.⚠ unverified

Som Distilleries & Breweries Ltd earns a ROCE of 6% in FY26. That is up from a trough of −4% in FY21. Return on invested capital clears the cost of that capital by −9.5 percentage points, so growth here is not yet paying for the capital it uses. The wiring behind it is 0.8% net margin on 0.84× asset turns.

FY26 ROCE is 6%, recovered from a FY21 trough of −4% — the full ladder below shows the fall and the climb, undoctored.

🚨 Why the return is what it is — the wiring (FY26): 0.8% net margin × 0.84× asset turns × 1.88× balance-sheet leverage ≈ 1.3% on equity. Margin does its share; leverage is a meaningful part of the equation.

The capstone test — ROIC − WACC: 2.5% − 12.0% = a −9.5 pp spread. The 12.0% is a standing assumption for the cost of capital in India, not a per-stock estimate — read the sign and the size of the spread, not the decimals. Negative — growth at these returns destroys value until the returns recover.

FY26: ROCE 6% Return on capital employed by fiscal year, % (line); ROIC by fiscal year, % (line). 9-year window, dips included. Dashed line = the 12.0% cost of capital used on this page.
the climb back from FY21's −4%
ROCEROIC (annual)WACC
26%18%10%1.9%−6.2%%6%2.6%FY18FY22FY26
26%18%10%1.9%−6.2%%6%2.6%FY18FY22FY26
Q4 FY26: ROCE 6.2% (TTM) vs WACC 12.0% Trailing-twelve-month ROCE and ROIC, per quarter, %; dashed line = the cost of capital. Last 12 quarters, put on a trailing-twelve-month basis and anchored to the annual figure.
ROCE (TTM)ROIC (TTM)WACC
21%16%11%5.0%−0.4%%6.2%1.1%Q1 FY24Q2 FY25Q4 FY26
21%16%11%5.0%−0.4%%6.2%1.1%Q1 FY24Q2 FY25Q4 FY26

→ Returns like these — is the balance sheet borrowing to make them? Next: debt-to-equity is 0.27.

11 · Debt

Debt Debt-to-equity says how much of the business is funded by borrowings. Low is the safe corner; the trend matters as much as the level.⚠ unverified

Som Distilleries & Breweries Ltd carries total debt of ₹212 Cr against shareholder equity of ₹819 Cr as of Mar 26, a debt-to-equity of 0.26 — effectively unlevered. On the annual view that ratio went from 0.69 in FY22 to 0.26 in FY26. The returns elsewhere on this page are therefore earned rather than borrowed.

Mar 26: total debt of ₹212 Cr against shareholder equity of ₹819 Cr — a debt-to-equity of 0.26. On the annual view, debt-to-equity went from 0.69 (FY22) to 0.26 (FY26). The returns on this page are earned, not borrowed.

FY26: debt ₹212 Cr at 0.26× equity Total debt by fiscal year, ₹ Cr (bars); debt-to-equity, × (line). 5-year window.
Total debtDebt-to-equity
2690.7×2020.6×1340.5×670.3×00.2×₹ Cr×₹2120.26×FY22FY24FY26
2690.7×2020.6×1340.5×670.3×00.2×₹ Cr×₹2120.26×FY22FY24FY26
Mar 26: debt ₹212 Cr, debt-to-equity 0.26 Total debt per quarter, ₹ Cr (bars); debt-to-equity, × (line). Last 12 quarters. India reports the full balance sheet half-yearly, so the intervening quarter carries the prior reading forward.
Total debt (quarterly)Debt-to-equity
2610.7×1960.6×1310.4×650.3×00.2×₹ Cr×₹2120.26×Jun 23Sep 24Mar 26
2610.7×1960.6×1310.4×650.3×00.2×₹ Cr×₹2120.26×Jun 23Sep 24Mar 26

→ Who owns this, and are they adding or leaving? Next: Promoters added 4.1 points over 8 quarters.

12 · Ownership

Ownership Who owns the stock, quarter by quarter: promoters (the controlling owners), foreign and domestic institutions, and the public. Steady accumulation by people close to the numbers is a signal; a quiet register is also an answer.

Promoters added 4.1 points of Som Distilleries & Breweries Ltd over 8 quarters, the biggest move on the register. That takes promoters to 39.4% of the company. Foreign institutions moved −0.5 points over the same window, to 0.2%. The register is read on the four disclosed classes only; nothing is inferred between filings.

The register over the last two years — Promoters: +4.1 points over 8 quarters to 39.4%; Foreign institutions: −0.5 points over 8 quarters to 0.2%; Domestic institutions: −0.5 points over 8 quarters to 0.0%.

Why the register moved: promoters drove it (+4.1 points), absorbed on the other side by foreign institutions (−0.5 points) — steady accumulation by institutions reading the same numbers this page reads.

Fiscal-year ends: promoters +4.2 pts from Mar 24 to Mar 26 Shareholding at each fiscal-year end (March quarter), % of the company. 3 year-ends held.
PromotersForeign inst.Domestic inst.Public
69%50%32%13%−5.1%%39.4%1.2%0%59.4%Mar 24Mar 25Mar 26
69%50%32%13%−5.1%%39.4%1.2%0%59.4%Mar 24Mar 25Mar 26
Promoters added 4.1 points over 8 quarters Shareholding by holder class, % of the company, quarterly, last 13 quarters.
PromotersForeign inst.Domestic inst.Public
69%51%32%14%−5.1%%39.4%0.2%0%60.4%Jun 23Dec 24Jun 26
69%51%32%14%−5.1%%39.4%0.2%0%60.4%Jun 23Dec 24Jun 26

→ One last check: does the safety math agree? Next: the balance-sheet safety line.

13 · Safety line

Safety line The Z-score estimates how far a company sits from balance-sheet distress — above roughly 3 is safe, below roughly 1.8 is the danger zone. It was built for manufacturers, so it is not applied to banks and lenders.

Som Distilleries & Breweries Ltd: the Z-score is not available for this stock, so we say so rather than invent one. It is a distance-to-distress estimate from the balance sheet, not a forecast of failure. The debt, cash-flow and return sections above carry the balance-sheet evidence this page does hold, and each of them states its own reporting date.

The safety line in one sentence: the Z-score is not available for this stock, so we say so rather than invent one.

Related companies · same sector · Alcoholic Beverages Every company is compared on the shape of its own curves, not static ratios. The Revenue, EPS and ROCE columns each draw that company's last 12 quarters as a mini line of the ACTUAL level (trailing-twelve-month revenue and EPS, and the ROCE itself) — so a line that climbs is a business getting bigger, a line that sinks is one shrinking. The colour tracks the same line: green when it is rising or steadily healthy, amber when it is rolling over from a high (still elevated but turning down), red when it is falling, grey when flat or stuck. Colour and direction always agree — a green line never points down. The ROCE curve is the return on capital (annual readings for peers, so a slightly coarser line than the quarterly one at the top of this page). The Stage column then runs the same 12-quarter trajectory classifier used at the top of the page on each company and names where it sits. What lands a company in each bucket: CONSISTENT — growth stays positive across the window and returns are healthy (ROCE ≥ 15%, or ROE ≥ 12% for lenders); IMPROVING — profit or EPS fell into real decline, bottomed a few quarters back, and has climbed back to positive and held there; TURNING AROUND — the same kind of trough but more recent, with the latest quarters just lifting off it (an early, unconfirmed turn); TOPPING OUT — growth is still positive but decelerating hard from its own peak while returns have stopped rising; DETERIORATING — two or more growth curves are shrinking (latest below zero) and staying there, not one soft quarter; MIXED — the curves genuinely disagree, or no clean majority, so no single word fits; NO READ — fewer than eight usable quarters. It is a like-for-like read of every company against its own past, not a ranking against the group.
CompanyP/EMkt capRevenueEPSROCEStage
Som Distilleries & Breweries Ltd this page106.0×₹1,515 CrDeteriorating
United Spirits Ltd57.6×₹1.1L CrConsistent
Radico Khaitan Ltd89.2×₹54,816 CrMixed
United Breweries Ltd108.0×₹36,980 CrMixed
Allied Blenders & Distillers Ltd77.8×₹17,363 CrNo read
Tilaknagar Industries Ltd43.2×₹10,933 CrMixed
India Glycols Ltd26.4×₹7,760 CrMixed
Piccadily Agro Industries Ltd52.8×₹7,267 CrTurning around
Globus Spirits Ltd25.5×₹2,560 CrTurning around
G M Breweries Ltd15.0×₹2,066 CrTurning around
Associated Alcohols & Breweries Ltd20.0×₹1,649 CrMixed
Sula Vineyards Ltd46.7×₹1,265 CrTurning around
IFB Agro Industries Ltd16.3×₹932 CrNo read
Jagatjit Industries Ltd59.9×₹599 CrNo read
12 · Frequently asked questions

Frequently asked questions

What is Som Distilleries & Breweries Ltd's share price today?

Som Distilleries & Breweries Ltd trades at ₹65.2, −59.3% over the past year. The company is valued at ₹1,515 Cr. The stock sits at 0% of its 52-week range of ₹65–₹141, −29.3% versus its 200-day average. On the tape, the price is in a downtrend, 39 weeks in. — as of 24 July 2026.

What were Som Distilleries & Breweries Ltd's latest quarterly results?

Som Distilleries & Breweries Ltd reported revenue of ₹181 Cr and a net loss of ₹57.0 Cr for the Mar 26 quarter. Revenue fell 46.6% and profit fell 337.5% year on year. Earnings per share were ₹−2.67. The operating margin was −24.0%, 36.0 pp lower than a year earlier. — as of 24 July 2026.

What is Som Distilleries & Breweries Ltd's revenue?

Som Distilleries & Breweries Ltd reported revenue of ₹181 Cr in the Mar 26 quarter, −46.6% year on year. For the full FY26 fiscal year, revenue was ₹1,229 Cr (−14.8%). Over the last 9 years revenue compounded at 19.6% a year. — as of 24 July 2026.

What is Som Distilleries & Breweries Ltd's profit?

Som Distilleries & Breweries Ltd earned ₹−57.0 Cr of net profit in the Mar 26 quarter, −337.5% year on year. Full-year FY26 profit was ₹10.0 Cr. The operating margin ran −24.0% in the latest quarter. — as of 24 July 2026.

What is Som Distilleries & Breweries Ltd's market cap?

Som Distilleries & Breweries Ltd's market capitalisation is ₹1,515 Cr at a share price of ₹65.2. Market cap is the share price multiplied by shares outstanding, so it is restated whenever the price moves. — as of 24 July 2026.

What is Som Distilleries & Breweries Ltd's P/E ratio?

Som Distilleries & Breweries Ltd trades at a P/E of 106.0×, at the 100th percentile of its own 9-year range, against a long-run median of 24.1×. This is a comparison with the stock's own history, not a value call — as of 24 July 2026.

Does Som Distilleries & Breweries Ltd pay a dividend?

Not in its latest year — Som Distilleries & Breweries Ltd's dividend payout was 0% of profit in FY26. It did record a payout in 4 of its last 10 reported fiscal years, so there is a history but no current dividend. — as of 24 July 2026.

Is Som Distilleries & Breweries Ltd overvalued?

On its own history, Som Distilleries & Breweries Ltd looks expensive against its own history: its P/E of 106.0× sits at the 100th percentile of its 9-year range (long-run median 24.1×). That is a percentile read against the stock's own past, not a price opinion or a direction call. — as of 24 July 2026.

Is Som Distilleries & Breweries Ltd growing?

Not right now — Som Distilleries & Breweries Ltd's latest numbers are shrinking: latest-quarter revenue −46.6% year on year, profit −337.5%, and the margin −36.0 pp at −24.0%. The 9-year compound rates are 19.6% (revenue) and −3.7% (profit). The earnings engine currently reads: deteriorating — as of 24 July 2026.

How is Som Distilleries & Breweries Ltd performing?

Som Distilleries & Breweries Ltd is in a downtrend, 39 weeks in. Its latest quarter's revenue fell 46.6% and profit fell 337.5% year on year. Against the NIFTY 500 it has been behind on a trailing-13-week view for 6 weeks. This describes what the data did, not a rating. — as of 24 July 2026.

What stage is Som Distilleries & Breweries Ltd in?

Deteriorating — revenue and profit growth are shrinking (revenue growth −46.6% latest (single-quarter readings) against +51.0% at its 12-quarter best), ROCE slipping at 6.0%. The read comes from the last 12 quarters of growth (revenue growth −46.6% latest, profit growth −337.5% latest) plus the ROCE curve, classified by deterministic rules — a trajectory read, not a buy or sell call — as of 24 July 2026.

Is Som Distilleries & Breweries Ltd in an uptrend?

No — the price is in a downtrend (week 39 of stage 4), trading −29.3% versus its 200-day average and at 0% of its 52-week range. Price stages cycle base → advance → top → decline, and the stage names where this stock sits in that cycle — as of 24 July 2026.

Is Som Distilleries & Breweries Ltd beating the market?

Not lately — on a trailing-13-week view Som Distilleries & Breweries Ltd is currently behind the NIFTY 500 (6 weeks and counting; last ahead the week of 2026-06-19), the same metric the week-by-week ribbon on this page draws. Separately, on the cumulative view: over the last 10.3 years the stock moved +77% against the NIFTY 500's +274% — behind the index over the full window. — as of 24 July 2026.

Will Som Distilleries & Breweries Ltd's share price go up?

This page publishes no price forecast for Som Distilleries & Breweries Ltd. What it measures instead: the share price is ₹65.2, the price is in a downtrend 39 weeks in. Its P/E of 106.0× sits at the 100th percentile of its own 9-year range. — as of 24 July 2026.

Who owns Som Distilleries & Breweries Ltd?

Promoters hold 39.4% of Som Distilleries & Breweries Ltd, foreign institutions 0.2%, domestic institutions 0.0% and the public 60.4% (latest quarter). The biggest move on the register over the last two years: Promoters added 4.1 points over 8 quarters. — as of 24 July 2026.

Does Som Distilleries & Breweries Ltd have too much debt?

No — Som Distilleries & Breweries Ltd's debt-to-equity is 0.27, and operating profit covers the interest bill 4×. FY26 borrowings were ₹212 Cr against equity of ₹779 Cr. The returns on this page are earned, not borrowed — as of 24 July 2026.

What is Som Distilleries & Breweries Ltd's capex?

Som Distilleries & Breweries Ltd spent ₹512 Cr on capital expenditure over the last 3 fiscal years, a figure derived from the change in fixed assets plus depreciation. In FY26 alone that was ₹308 Cr, with ₹246 Cr in capital work-in-progress — capacity paid for but not yet earning. — as of 24 July 2026.

What is Som Distilleries & Breweries Ltd's cash flow?

Som Distilleries & Breweries Ltd generated ₹211 Cr of operating cash flow in FY26 and ₹−97.0 Cr of free cash flow after ₹308 Cr of capital spending. Reported profit that year was ₹10.0 Cr, so operating cash ran ahead of profit. Cash-flow resolution for India is annual. — as of 24 July 2026.

Is Som Distilleries & Breweries Ltd's profit real cash?

Yes — over the last 3 fiscal years, 163% of Som Distilleries & Breweries Ltd's reported profit arrived as operating cash. In FY26, operating cash was ₹211 Cr against reported profit of ₹10.0 Cr. The cash then goes mostly into building capacity. Cash-flow resolution is annual — as of 24 July 2026.

Where is Som Distilleries & Breweries Ltd in its business cycle?

Som Distilleries & Breweries Ltd's FY26 operating margin was 7.0%, against a 10-year band of −3.0%–17.0%: mid-band by its own history — neither the peak that precedes mean-reversion nor the trough that precedes recovery. The latest quarter ran −24.0%. Profitability versus a company's own long band is the cleanest cycle clock this page holds — as of 24 July 2026.

What could break the Som Distilleries & Breweries Ltd story?

The sharpest disagreement: the price moved −59.3% in a year while annual EPS moved −91.1% — the difference is re-rating, and re-rating has to be repaid with earnings. Mechanically, two Friday closes in a row below the 200-day average would end the price trend — that is the exit rule this page tracks — as of 24 July 2026.

Is Som Distilleries & Breweries Ltd a stock worth studying right now?

This is not investment advice. The machine read: Som Distilleries & Breweries Ltd's price has outrun its earnings. −59.3% in a year against EPS −91.1% — the market is paying now for delivery later. The sharpest open question: whether earnings grow into a price that has already moved. Every number on this page is drawn deterministically from the raw series, with no forecasts and no price opinions — as of 24 July 2026.

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