Key Event

The Board of Directors meeting was held on Friday, 13th November 2026, commencing at 3:30 PM and concluding at 5:30 PM. The Board considered and approved the following:

  • The Un-Audited Standalone Financial Results for the quarter and half year ended 30th September 2026.
  • The Un-Audited Consolidated Financial Results for the quarter and half year ended 30th September 2026.
  • The Limited Review Reports from the Statutory Auditors, AKB Jain & Co., for both the standalone and consolidated results.

The results will be published in newspapers and are available on the websites of BSE, NSE, and the company (www.somindia.com).

Standalone Financial Results (Rs. in Lakh)

Quarter Ended 30.09.2026 (Unaudited)

  • Revenue from Operations (Incl. State Excise Duties): ₹48.41
  • Other Income: ₹622.09
  • Total Income: ₹670.50
  • Total Expenses: ₹2,027.30
  • Loss Before Tax: ₹(1,356.80)
  • Tax Expense (Credit): ₹(474.58)
  • Net Loss for the Period: ₹(882.22)
  • Basic & Diluted EPS: ₹(0.42)

Half Year Ended 30.09.2026 (Unaudited)

  • Revenue from Operations: ₹3,941.09
  • Other Income: ₹1,327.06
  • Total Income: ₹5,268.15
  • Total Expenses: ₹6,394.15
  • Loss Before Tax: ₹(1,126.00)
  • Tax Expense (Credit): ₹(395.82)
  • Net Loss for the Period: ₹(730.18)
  • Basic & Diluted EPS: ₹(0.35)

Comparison with Previous Periods (Q2):

  • Revenue from Operations dropped significantly from ₹20,656.51 in Q2 FY26 to ₹48.41 in Q2 FY27.
  • Net Profit of ₹1,599.84 in Q2 FY26 turned into a Net Loss of ₹(882.22) in Q2 FY27.

Standalone Cash Flow (H1 FY27)

  • Net Cash Flow from Operating Activities: ₹(7,640.59)
  • Net Cash Flow from Investing Activities: ₹8,381.52
  • Net Cash Flow from Financing Activities: ₹(858.71)
  • Net decrease in Cash and Cash Equivalents: ₹(117.78)
  • Cash and Cash Equivalents at period end: ₹380.79

Consolidated Financial Results (Rs. in Lakh)

Quarter Ended 30.09.2026 (Unaudited)

  • Revenue from Operations (Incl. State Excise Duties): ₹42,582.18
  • Other Income: ₹9.50
  • Total Income: ₹42,591.68
  • Total Expenses: ₹42,575.89
  • Profit Before Tax: ₹15.79
  • Tax Expense: ₹1.60
  • Net Profit for the Period: ₹14.19
  • Total Comprehensive Income: ₹14.19
  • Attributable to Owners of the Company: ₹(402.92)
  • Attributable to Non-controlling interest: ₹417.11
  • Basic & Diluted EPS: ₹(0.19)

Half Year Ended 30.09.2026 (Unaudited)

  • Revenue from Operations: ₹1,03,501.44
  • Other Income: ₹32.18
  • Total Income: ₹1,03,533.62
  • Total Expenses: ₹1,03,303.03
  • Profit Before Tax: ₹230.59
  • Tax Expense: ₹60.37
  • Net Profit for the Period: ₹170.22
  • Total Comprehensive Income: ₹170.22
  • Attributable to Owners of the Company: ₹(357.00)
  • Attributable to Non-controlling interest: ₹527.22
  • Basic & Diluted EPS: ₹(0.17)

Notes to Financial Results

  • The results are prepared in accordance with Ind AS.
  • The company/group is engaged in the business of manufacturing alcoholic beverages, with no other reportable segments.
  • Subsequent Event: Subsequent to the reporting period (after 30th September 2026), the operation of the company's Bhopal Plant commenced upon the grant of the manufacturing license.
  • Previous period figures have been regrouped/reclassified where necessary.

Subsidiaries Included in Consolidation

The consolidated results include the following subsidiaries:

1. Woodpecker Distilleries & Breweries Private Limited

2. Som Distilleries and Breweries Odisha Private Limited

3. Woodpecker Greenagri Nutrients Private Limited

Auditor's Review

AKB Jain & Co., Chartered Accountants (FRN: 003904C), issued a limited review report. Based on their review, nothing has come to their attention that causes them to believe that the accompanying statement contains any material misstatement.