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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 Audited
Segment Reporting Single segment
Description of single segment Alcoholic beverages and allied products
Start date and time of board meeting 14-05-2026   13:15:00
End date and time of board meeting 14-05-2026   16:00:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 23-01-2025
Indicate Company website link for updated RPT policy of the Company https://www.diageoindia.com/pdf-viewer.aspx?gid=307336661&src=%2F%7E%2Fmedia%2FFiles%2FD%2FDiageo-V2%2FDiageo-India%2Finvestors%2Fshareholder-centre%2Fpolicies%2F2025%2Fpolicy-on-related-party-transactions.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 6,83,800.00 27,78,100.00
Other income 29,500.00 57,600.00
Total income 7,13,300.00 28,35,700.00
2 Expenses
(a) Cost of materials consumed 1,72,900.00 5,99,800.00
(b) Purchases of stock-in-trade 9,000.00 80,800.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (21,300.00) (14,000.00)
(d) Employee benefit expense 14,000.00 62,300.00
(e) Finance costs 6,900.00 15,800.00
(f) Depreciation, depletion and amortisation expense 7,100.00 28,300.00
(f) Other Expenses
1 Excise Duty 3,79,200.00 15,33,300.00
2 Advertisement and sales promotion 30,000.00 1,29,500.00
3 Other expenses 40,900.00 1,56,800.00
Total other expenses 4,50,100.00 18,19,600.00
Total expenses 6,38,700.00 25,92,600.00
3 Total profit before exceptional items and tax 74,600.00 2,43,100.00
4 Exceptional items (4,000.00) (9,100.00)
5 Total profit before tax 70,600.00 2,34,000.00
6 Tax expense
7 Current tax 21,500.00 63,900.00
8 Deferred tax (8,000.00) (12,900.00)
9 Total tax expenses 13,500.00 51,000.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 57,100.00 1,83,000.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 57,100.00 1,83,000.00
17 Other comprehensive income net of taxes (100.00) (100.00)
18 Total Comprehensive Income for the period 57,000.00 1,82,900.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 14,500.00 14,500.00
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 8,57,600.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.85 25.16
Diluted earnings (loss) per share from continuing operations 7.85 25.16
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 7.85 25.16
Diluted earnings (loss) per share from continuing and discontinued operations 7.85 25.16
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

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,21,200.00
Capital work-in-progress 7,000.00
Investment property 5,800.00
Goodwill 0.00
Other intangible assets 1,100.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 30,100.00
Trade receivables, non-current 35,100.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 30,800.00
Total of other non-current financial assets 30,800.00
Total non-current financial assets 96,000.00
Deferred tax assets (net) 28,400.00
Other non-current assets
1 Current tax assets (net) 1,19,100.00
2 Other non-current assets 27,400.00
Total of other non-current assets 1,46,500.00
Total non-current assets 4,06,000.00
2 Current assets
Inventories 2,65,900.00
Current financial asset
Current investments 1,15,300.00
Trade receivables, current 3,59,200.00
Cash and cash equivalents 85,500.00
Bank balance other than cash and cash equivalents 1,02,700.00
Loans, current 100.00
Other current financial assets
Total of other current financial assets 5,900.00
Total current financial assets 6,68,700.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 39,100.00
Total of other current assets 39,100.00
Total current assets 9,73,700.00
3 Non-current assets classified as held for sale 6,700.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 13,86,400.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 14,500.00
Other equity 8,57,600.00
Total equity attributable to owners of parent 8,72,100.00
Non controlling interest
Total equity 8,72,100.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 30,700.00
Total of other non-current financial liabilities 30,700.00
Total non-current financial liabilities 30,700.00
Provisions, non-current 3,900.00
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 34,600.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 14,000.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,23,700.00
Total Trade payable 2,37,700.00
Other current financial liabilities
1 Lease liabilities 9,800.00
2 Other financial liabilities 26,900.00
Total of other current financial liabilities 36,700.00
Total current financial liabilities 2,74,400.00
Other current liabilities 98,200.00
1 Other current liabilities 98,200.00
Total of other current liabilities 98,200.00
Provisions, current 50,000.00
Current tax liabilities (Net) 57,100.00
Deferred government grants, Current 0.00
Total current liabilities 4,79,700.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 5,14,300.00
Total equity and liabilites 13,86,400.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Property, plant and equipment includes Right of use of Asset value of INR 381 crores Other non current Assets include Current tax assets net non current of INR 1191 crores Non current Lease liabilities are included under other non-current financial liabilities Other current financial liabilities include Other financial liabilities and current Lease labilities Cash flow Other current asset included both current and non-current Other Financial asset included both current and non-current Trade receivables include both current and non-current Adjustments for decrease increase in other trade receivables also includes Loss allowance on trade receivables and other assets and other financial assets net of INR 35 crores Other cash receipts from sales of equity or debt instruments of other entities and Other cash payments to acquire equity or debt instruments of other entities includes amount relating to Fixed Deposits Exceptional items recognized in P&L are classified under Other Adjustments for non cash items Interest income includes Income from loan to Subsidiary and Joint Venture and Interest on direct & indirect tax refund Cash receipts from repayment of advances and loans made to other parties represents Repayment of loans by subsidiary, joint venture and others Other inflows outflows of cash includes Profit on redemption of mutual funds units and Gain on disposal of property, plant and equipment and investment property net



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Standalone Standalone
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

Amount in (Lakhs)

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of post-employment benefit plans (100.00) (100.00)
Total Amount of items that will not be reclassified to profit and loss (100.00) (100.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income (100.00) (100.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,34,000.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 15,800.00
Adjustments for decrease (increase) in inventories (35,400.00)
Adjustments for decrease (increase) in trade receivables, current (31,500.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (13,900.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 3,600.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 22,500.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 600.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 28,300.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 1,400.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (100.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 10,100.00
Adjustments for interest income 31,800.00
Adjustments for share-based payments 2,200.00
Adjustments for fair value losses (gains) (3,100.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 9,100.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (42,400.00)
Net cash flows from (used in) operations 1,91,600.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 33,400.00
Other inflows (outflows) of cash (9,900.00)
Net cash flows from (used in) operating activities 1,48,300.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 9,300.00
Other cash receipts from sales of equity or debt instruments of other entities 2,47,800.00
Other cash payments to acquire equity or debt instruments of other entities 2,97,500.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 400.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 25,300.00
Purchase of property, plant and equipment 18,100.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 2,100.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 10,100.00
Interest received 6,500.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (33,500.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 14,300.00
Dividends paid 1,26,300.00
Interest paid 3,700.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,44,300.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (29,500.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (29,500.00)
Cash and cash equivalents cash flow statement at beginning of period 1,15,000.00
Cash and cash equivalents cash flow statement at end of period 85,500.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Price Waterhouse & Co Chartered Accountants LLP Yes 30-11-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 United Spirits Limited Diageo Plc. Parent Any other transaction Management & technical consultancy charges - recovery 300.00 NA 24.00 15.00 53.00 Textual Information(1)
2 United Spirits Limited Diageo Plc. Parent Any other transaction Cross Charge – towards share based payments/ employee benefits expense 1,500.00 NA 26.00 0.00 0.00 Textual Information(2)
3 United Spirits Limited Diageo Plc. Parent Any other transaction Reimbursement of expenses from 300.00 NA 36.00 0.00 0.00
4 United Spirits Limited Diageo Relay B V Holding company Dividend paid 0.00 NA 24,387.00 0.00 0.00
5 United Spirits Limited Royal Challengers Sports Private Limited Subsidiary Any other transaction Management & technical consultancy charges - recovery 800.00 NA 308.00 585.00 401.00
6 United Spirits Limited Royal Challengers Sports Private Limited Subsidiary Any other transaction Advertisement, selling and promotion expenses 1,500.00 NA 13.00 (6.00) (3.00)
7 United Spirits Limited Royal Challengers Sports Private Limited Subsidiary Dividend received 0.00 NA 10,136.00 0.00 0.00
8 United Spirits Limited UDV Kenya Ltd Fellow subsidiary Any other transaction Royalty income 25.00 NA 2.00 3.00 5.00
9 United Spirits Limited Diageo Great Britain Limited Fellow subsidiary Any other transaction Management & technical consultancy charges - recovery 100.00 NA 1.00 0.00 0.00
10 United Spirits Limited Diageo Great Britain Limited Fellow subsidiary Any other transaction Management & technical consultancy charges - recovery 300.00 NA 11.00 41.00 29.00
11 United Spirits Limited Diageo Great Britain Limited Fellow subsidiary Any other transaction Cross Charge – towards share based payments/ employee benefits expense 1,500.00 NA 154.00 0.00 0.00 Textual Information(3)
12 United Spirits Limited Diageo Great Britain Limited Fellow subsidiary Any other transaction Information Technology expenses 4,450.00 NA 2,194.00 (1,303.00) (3,437.00)
13 United Spirits Limited Diageo Great Britain Limited Fellow subsidiary Any other transaction Reimbursement of expenses paid to 400.00 NA 389.00 0.00 0.00
14 United Spirits Limited Diageo Great Britain Limited Fellow subsidiary Any other transaction Reimbursement of expenses from 300.00 NA 97.00 0.00 0.00
15 United Spirits Limited Diageo Scotland Limited Fellow subsidiary Any other transaction Cross charge towards salary recharges 300.00 NA 150.00 0.00 (141.00)
16 United Spirits Limited Diageo Mexico Comercializadora S.A. de C.V. Fellow subsidiary Any other transaction Reimbursement of expenses from 500.00 NA 165.00 45.00 93.00
17 United Spirits Limited Diageo Korea Co. Ltd Fellow subsidiary Any other transaction Reimbursement of expenses from 1,300.00 NA 304.00 96.00 105.00 Textual Information(4)
18 United Spirits Limited Diageo Brands B.V. Fellow subsidiary Purchase of goods or services 1,80,000.00 NA 73,036.00 (53,030.00) (52,618.00) Textual Information(5)
19 United Spirits Limited Diageo Scotland Limited Fellow subsidiary Any other transaction Reimbursement of expenses from 14,500.00 NA 535.00 775.00 0.00 Textual Information(6)
20 United Spirits Limited Diageo North America Inc. Fellow subsidiary Any other transaction Royalty expense 1,800.00 NA 1,155.00 (605.00) (1,231.00)
21 United Spirits Limited Diageo North America Inc. Fellow subsidiary Any other transaction Reimbursement of expenses paid to 300.00 NA 72.00 0.00 0.00
22 United Spirits Limited Diageo Business Service India Private Limited Fellow subsidiary Any other transaction Professional charges 2,290.00 NA 612.00 (521.00) (387.00)
23 United Spirits Limited Diageo Business Service India Private Limited Fellow subsidiary Any other transaction Information Technology expenses 600.00 NA 154.00 0.00 0.00
24 United Spirits Limited USL Benefit Trust Controlled trust Dividend paid 0.00 NA 1,038.00 0.00 0.00
25 United Spirits Limited USL Benefit Trust Controlled trust Any other transaction Surplus received from benefit trust 0.00 NA 940.00 0.00 0.00
26 United Spirits Limited Nao spirits and beverages private limited Subsidiary Sale of goods or services 1,500.00 NA 789.00 0.00 (243.00)
27 United Spirits Limited Nao spirits and beverages private limited Subsidiary Any other transaction Reimbursement of expenses from 1,000.00 NA 21.00 0.00 21.00
28 United Spirits Limited Nao spirits and beverages private limited Subsidiary Any other transaction Transfer of employee benefit obligations to 0.00 NA 36.00 0.00 36.00
29 United Spirits Limited Royal Challengers Sports Private Limited Subsidiary Any other transaction Transfer of employee benefit obligations from 0.00 NA 199.00 0.00 (199.00)
30 United Spirits Limited V9 Beverages Private Limited Joint venture Investment 320.00 NA 320.00 0.00 0.00
31 United Spirits Limited Diageo Ireland Limited Fellow subsidiary Any other transaction Reimbursement of expenses to 50.00 NA 50.00 0.00 50.00
32 United Spirits Limited Diageo Scotland Limited Fellow subsidiary Any other transaction Minimum offtake commitment for purchase of bulk scotch 0.00 NA 66,816.00 0.00 66,816.00
33 United Spirits Limited Diageo MENA holding FZE Fellow subsidiary Any other transaction Management & technical consultancy charges - expense 900.00 NA 264.00 (290.00) (147.00)
34 United Spirits Limited Praveen Someshwar Manging Director and Chief Executive Officer Remuneration 3,500.00 NA 383.00 0.00 0.00
35 United Spirits Limited Pradeep Jain Executive Director and Chief Financial Officer Remuneration 1,200.00 NA 175.00 0.00 0.00
36 United Spirits Limited Pragya Kaul Company Secretary Remuneration 78.00 NA 54.00 0.00 0.00
37 United Spirits Limited V K Viswanathan Non-executive/ Independent Director Any other transaction Sitting fee 150.00 NA 19.00 0.00 0.00
38 United Spirits Limited Dr Indu Bhushan Non-executive/ Independent Director Any other transaction Sitting fee 150.00 NA 14.00 0.00 0.00
39 United Spirits Limited Mukesh Butani Non-executive/ Independent Director Any other transaction Sitting fee 150.00 NA 13.00 0.00 0.00
40 United Spirits Limited Narayan K Seshadri Non-executive/ Independent Director Any other transaction Sitting Fee 150.00 NA 16.00 0.00 0.00
41 United Spirits Limited Amrita Gangotra Non-executive/ Independent Director Any other transaction Sitting fee 150.00 NA 17.00 0.00 0.00
42 United Spirits Limited V K Viswanathan Non-executive/ Independent Director Any other transaction Commission 400.00 NA 49.00 0.00 0.00
43 United Spirits Limited Dr Indu Bhushan Non-executive/ Independent Director Any other transaction Commission 400.00 NA 33.00 0.00 0.00
44 United Spirits Limited Mukesh Butani Non-executive/ Independent Director Any other transaction Commission 400.00 NA 35.00 0.00 0.00
45 United Spirits Limited Amrita Gangotra Non-executive/ Independent Director Any other transaction Commission 400.00 NA 41.00 0.00 0.00
46 United Spirits Limited Narayan K Seshadri Non-executive/ Independent Director Any other transaction Commission 400.00 NA 32.00 0.00 0.00
47 Royal Challengers Sports Private Limited V K Viswanathan Non-executive/ Independent Director Any other transaction Sitting Fee 0.00 NA 1.00 0.00 0.00
48 Royal Challengers Sports Private Limited Diageo Business Service India Private Limited Fellow subsidiary Any other transaction Professional charges 0.00 NA 20.00 (12.00) 8.00
49 Royal Challengers Sports Private Limited Rajesh Menon Director Any other transaction Commission 0.00 NA 6.00 0.00 0.00
50 Royal Challengers Sports Private Limited Rajesh Menon Director Any other transaction Perquisite - Issue of tickets 0.00 NA 10.00 0.00 0.00
51 Nao Spirits and Beverages Private Limited Anand Virmani CEO and Whole-time Director Remuneration 0.00 NA 84.00 0.00 0.00
Total value of transaction during the reporting period 1,85,436.00



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Textual Information(1) 1.Transactions with related parties are carried out in the normal course of business and are generally on normal commercial terms. 2.Balances shown above are aggregated entity wise for all type of transactions. 3.Audit committee approval limits are annualised numbers. 4.All amounts disclosed in the RPT disclosure are rounded off to the nearest crores with two decimals. 5.Amount mentioned in columns opening balance and closing balance with negative sign represents payable to the counterparty. 6.Certain employees of the Company are Directors / KMPs in subsidiaries/joint-ventures. The remuneration received by these employees are as employees of the Company and not as Director / KMP of the subsidiaries/ joint-ventures and hence, not treated as related party transactions. 7.Dividend paid is reported as gross amount. Audit committee approval limit is not applicable for dividend paid by United Spirits Limited “Company”, hence audit committee approval limits kept as zero i The interim dividend was duly approved by the Board of directors of the Company. Sr No 4 and 24 8.Audit committee approval limit is not applicable for the surplus received from PF trust , hence we have kept the audit committee approval limits as zero. Sr No 25 9.Audit committee approval for sitting fee and commission is aggregating to INR 1.50 crores and INR 4 crores respectively for all independent directors. Sr No 37 to 46 10.Audit committee approval is not applicable for transactions in Royal Challengers Sports Private Limited RCSPL. hence we have kept the audit committee approval limits as zero for all the RCSPL transactions. Sr No 47 to 50 11.Audit committee approval is not applicable for transactions in Nao Spirits & Beverages Private Limited RCSPL, hence we have kept the audit committee approval limits as zero for all the RCSPL transactions. Sr No 51 12.Audit committee approval limit is not applicable for the transfer of employee benefit obligations; hence we have kept the audit committee approval limits as zero. Sr No 28 and 29
Textual Information(2) Audit committee approval for cross charge towards shared based payment is aggregating to INR 15 crores for Diageo Plc and Diageo Great Britian Limited.
Textual Information(3) Audit committee approval for cross charge towards shared based payment is aggregating to INR 15 crores for Diageo Plc and Diageo Great Britian Limited.
Textual Information(4) Audit committee approval for Reimbursement of expenses is aggregating to INR 13 crores for Diageo Korea Co. Ltd or Diageo Japan K.K
Textual Information(5) Purchase of goods or services from Diageo Brands B.V. consists of purchases of Bottled in origin BIO products and bulk scotch.
Textual Information(6) Minimum offtake commitment for purchase of bulk scotch consists of multi year commitment.