Integrated Filing — IndAS



General information about company
Scrip Code 532432
NSE Symbol UNITDSPR
MSEI Symbol NOTLISTED
ISIN INE854D01024
Name of company United Spirits Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   14:45:00
End date and time of board meeting 13-Aug-2025   18:56:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 62950000000
Other income 720000000
Total income 63670000000
2 Expenses
(a) Cost of materials consumed 11850000000
(b) Purchases of stock-in-trade 1350000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1080000000
(d) Employee benefit expense 1370000000
(e) Finance costs 490000000
(f) Depreciation, depletion and amortisation expense 760000000
(f) Other Expenses
1 Excise duty 32740000000 32740000000
2 Advertisement and sales promotion 2380000000 2380000000
3 Other expenses 5740000000 5740000000
Total other expenses 40860000000
Total expenses 57760000000
3 Total profit before exceptional items and tax 5910000000
4 Exceptional items -140000000
5 Total profit before tax 5770000000
6 Tax expense
7 Current tax 1610000000
8 Deferred tax -70000000
9 Total tax expenses 1540000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 4230000000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -60000000
16 Total profit (loss) for period 4170000000
17 Other comprehensive income net of taxes 50000000
18 Total Comprehensive Income for the period 4220000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4169700000
Total profit or loss, attributable to non-controlling interests 300000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4219700000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 300000
21 Details of equity share capital
Paid-up equity share capital 1450000000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.87
Diluted earnings (loss) per share from continuing operations 5.87
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.87
Diluted earnings (loss) per share from continuing and discontinued operations 5.87
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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Beverage alcohol 25490000000 25490000000
2 Sports 4780000000 4780000000
Total Segment Revenue 30270000000
Less: Inter segment revenue 60000000 60000000
Revenue from operations 30210000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Beverage alcohol 4130000000 4130000000
2 Sports 2310000000 2310000000
Total Profit before tax 6440000000
i. Finance cost 490000000 490000000
ii. Other Unallocable Expenditure net off Unallocable income 240000000 240000000
Profit before tax 5710000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Beverage alcohol 124970000000 124970000000
2 Sports 9970000000 9970000000
Total Segment Asset 134940000000 134940000000
Un-allocable Assets -50000000 -50000000
Net Segment Asset 134890000000 134890000000
4 Segment Liabilities
Segment Liabilities
1 Beverage alcohol 44600000000 44600000000
2 Sports 5110000000 5110000000
Total Segment Liabilities 49710000000 49710000000
Un-allocable Liabilities -50000000 -50000000
Net Segment Liabilities 49660000000 49660000000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Segment revenue for Beverage Alcohol reported is net of excise duty. Revenue from operations for Beverage Alcohol segment stands at INR 6295 crores including excise duty of INR 3274 crores for Q1FY26 n nSegment Result represents Earnings before interest, tax, depreciation, and amortisation n nOther unallocable expenditure net off unallocable income includes other income, depreciation and amortisation expense, exceptional items and share of net loss of joint ventures n nUnallocable assets and liabilities includes inter segment elimination



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 50000000 50000000
Total Amount of items that will be reclassified to profit and loss 50000000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 50000000