MCDOWELL-N2024-01-012024-03-31 MCDOWELL-N2024-01-012024-03-31 MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneOperatingExpenses03Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:FourOperatingExpenses03Member MCDOWELL-N2024-03-31 MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member MCDOWELL-N2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member MCDOWELL-N2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member MCDOWELL-N2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532432 MCDOWELL-N NOTLISTED United Spirits Limited Equity 2023-04-01 2024-03-31 2024-05-24 2024-05-03 INR Crores Yearly 14:15:00 18:02:00 2024-05-24 2024-05-24 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Consolidated 65110000000.00 1110000000.00 66220000000.00 13580000000.00 1550000000.00 -20000000.00 1350000000.00 290000000.00 730000000.00 45310000000.00 62790000000.00 3430000000.00 -310000000.00 3120000000.00 1060000000.00 -350000000.00 710000000.00 0.00 2410000000.00 0.00 0.00 0.00 0.00 2410000000.00 -10000000.00 2400000000.00 2410000000.00 0.00 2400000000.00 0.00 1450000000.00 2 3.40 3.40 0.00 0.00 3.40 3.40 Balance sheet- Property, Plant and Equipment includes Right of use of Asset value of INR 227 crores Other non-current Assets include Current tax assets (net) (non-current) of INR 1,358 crores Non-Current financial liabilities are accounted 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 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 41 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. Multi segment 2023-04-01 2024-03-31 Audited Consolidated 260180000000.00 2250000000.00 262430000000.00 52540000000.00 6750000000.00 1190000000.00 5470000000.00 760000000.00 2750000000.00 174220000000.00 243680000000.00 18750000000.00 -170000000.00 18580000000.00 4400000000.00 90000000.00 4490000000.00 0.00 14090000000.00 0.00 0.00 0.00 -10000000.00 14080000000.00 -30000000.00 14050000000.00 14080000000.00 0.00 14050000000.00 0.00 1450000000.00 2 69760000000.00 19.83 19.83 0.00 0.00 19.83 19.83 Advertisement and sales promotion 3290000000.00 Excise Duty 37280000000.00 Other expenses 4740000000.00 Advertisement and sales promotion 10480000000.00 Excise Duty 146970000000.00 Other expenses 16770000000.00 0.00 10710000000.00 370000000.00 1390000000.00 10000000.00 3490000000.00 0.00 0.00 120000000.00 340000000.00 3650000000.00 0.00 1110000000.00 5100000000.00 1770000000.00 15760000000.00 38720000000.00 20630000000.00 5990000000.00 30560000000.00 10520000000.00 2170000000.00 100000000.00 370000000.00 49710000000.00 0.00 3430000000.00 73770000000.00 0.00 0.00 112490000000.00 1450000000.00 69760000000.00 71210000000.00 71210000000.00 0.00 0.00 1370000000.00 1370000000.00 150000000.00 730000000.00 0.00 0.00 2250000000.00 250000000.00 19540000000.00 3790000000.00 23580000000.00 8450000000.00 3680000000.00 3320000000.00 0.00 39030000000.00 0.00 0.00 41280000000.00 112490000000.00 Beverage Alcohol 26660000000.00 Sports 1200000000.00 Beverage Alcohol 106920000000.00 Sports 6350000000.00 27860000000.00 113270000000.00 30000000.00 60000000.00 27830000000.00 113210000000.00 Beverage Alcohol 3580000000.00 Sports -240000000.00 Beverage Alcohol 17070000000.00 Sports 2940000000.00 3340000000.00 20010000000.00 290000000.00 760000000.00 -70000000.00 680000000.00 3120000000.00 18570000000.00 Beverage Alcohol 105980000000.00 Sports 6570000000.00 112550000000.00 -60000000.00 112490000000.00 Beverage Alcohol 37770000000.00 Sports 3570000000.00 41340000000.00 -60000000.00 41280000000.00 760000000.00 1630000000.00 -10040000000.00 0.00 -350000000.00 0.00 0.00 1540000000.00 0.00 1320000000.00 0.00 780000000.00 0.00 2750000000.00 0.00 -490000000.00 0.00 -430000000.00 0.00 30000000.00 0.00 1300000000.00 370000000.00 -180000000.00 0.00 0.00 0.00 170000000.00 0.00 -3440000000.00 15140000000.00 0.00 0.00 0.00 3370000000.00 -590000000.00 11180000000.00 0.00 150000000.00 17310000000.00 14590000000.00 0.00 0.00 0.00 0.00 190000000.00 980000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 60000000.00 0.00 0.00 0.00 420000000.00 0.00 0.00 0.00 2260000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 250000000.00 10000000.00 0.00 1260000000.00 2840000000.00 210000000.00 0.00 0.00 -4070000000.00 9370000000.00 0.00 9370000000.00 1150000000.00 10520000000.00 Remeasurements of post-employent benefit plans 40000000.00 Remeasurements of post-employent benefit plans -30000000.00 40000000.00 -30000000.00 10000000.00 -10000000.00 Exchange differences on translation of foreign operations -40000000.00 Exchange differences on translation of foreign operations -10000000.00 -40000000.00 -10000000.00 0.00 0.00