This is a classic case of Un-Related Diversification for Risk minimisation. From a shareholder’s perspective, any strategic expansion / diversification has to be backed up by a corresponding rise in revenue.
If we analyse the situation from the revenue perspective, then this seasonally-balanced diversifiaction will work only when peak in ice-cream demand during summer months is equal to peak in soup-demand during winter months. This is an idealised scenario and may not work in reality.
One way to make absolutely sure that the risk-spreading strategy works for shareholders is to outsource soup-manufacturing operations to a nearby local vendor who will use the company’s brand name to attract customers during winter months/ months with projected high soup-demand instead of investing money in a new soup setup. This will ensure revenue during months when the company’s principal revenue-generating activity, i.e. ice cream manufacturing does not yield substantial revenue. At the same time the company does not incur additional investment for a new setup and staff.