UNITDSPR2024-07-012024-09-30 UNITDSPR2024-07-012024-09-30 UNITDSPR2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member UNITDSPR2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member UNITDSPR2024-07-012024-09-30in-bse-fin:OneOperatingExpenses03Member UNITDSPR2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member UNITDSPR2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member UNITDSPR2024-07-012024-09-30in-bse-fin:FourOperatingExpenses03Member UNITDSPR2024-09-30 UNITDSPR2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member UNITDSPR2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member UNITDSPR2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member UNITDSPR2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member UNITDSPR2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member UNITDSPR2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member UNITDSPR2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member UNITDSPR2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member UNITDSPR2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member UNITDSPR2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member UNITDSPR2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member UNITDSPR2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member UNITDSPR2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member UNITDSPR2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member UNITDSPR2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member UNITDSPR2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532432 UNITDSPR NOTLISTED United Spirits Limited Equity 2024-04-01 2025-03-31 2024-10-23 2024-10-08 INR Crores Half yearly 14:15:00 17:45:00 2024-10-23 2024-10-23 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 66720000000.00 540000000.00 67260000000.00 14600000000.00 1950000000.00 -970000000.00 1630000000.00 250000000.00 690000000.00 44490000000.00 62640000000.00 4620000000.00 0.00 4620000000.00 1110000000.00 80000000.00 1190000000.00 0.00 3430000000.00 0.00 0.00 0.00 -20000000.00 3410000000.00 40000000.00 3450000000.00 3410000000.00 0.00 3450000000.00 0.00 1450000000.00 2 4.80 4.80 0.00 0.00 4.80 4.80 Balance sheet- Property, plant and equipment includes right of use of assets of INR 496 crores. Other non-current assets include current tax assets (net) (non-current) of INR 1,039 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 assets include both current and non-current. Other Financial assets include both current and non-current. Other adjustments for non-cash items includes Loss allowance on trade receivables and other assets and other financial assets (net) of INR -6 crores and “(Gain) / loss on disposal of property, plant and equipment (net)” of INR 1 crore. “Other cash receipts from sales of equity or debt instruments of other entities” includes redemption of current investments and redemption of term deposits from banks. “Other cash payments to acquire equity or debt instruments of other entities” includes purchase of current investments and investments in term deposits with banks. “Adjustments for fair value losses (gains)” consists of decrease in fair value of mutual fund investments. “Other adjustments for which cash effects are investing or financing cash flow” consists of profit on redemption of mutual fund investments. Multi segment 2024-04-01 2024-09-30 Unaudited Consolidated 129100000000.00 890000000.00 129990000000.00 25480000000.00 3360000000.00 -200000000.00 2980000000.00 470000000.00 1410000000.00 85330000000.00 118830000000.00 11160000000.00 0.00 11160000000.00 2820000000.00 50000000.00 2870000000.00 0.00 8290000000.00 0.00 0.00 0.00 -30000000.00 8260000000.00 30000000.00 8290000000.00 8260000000.00 0.00 8290000000.00 0.00 1450000000.00 2 11.63 11.63 0.00 0.00 11.63 11.63 Advertisement and sales promotion 2580000000.00 Excise duty 38280000000.00 Other expenses 3630000000.00 Advertisement and sales promotion 4330000000.00 Excise duty 73050000000.00 Other expenses 7950000000.00 0.00 13230000000.00 660000000.00 1380000000.00 10000000.00 3350000000.00 10000000.00 0.00 540000000.00 0.00 3650000000.00 0.00 1110000000.00 4760000000.00 1720000000.00 12720000000.00 38380000000.00 22370000000.00 7650000000.00 34760000000.00 8410000000.00 4920000000.00 60000000.00 430000000.00 56230000000.00 0.00 2570000000.00 81170000000.00 0.00 0.00 119550000000.00 1450000000.00 74870000000.00 76320000000.00 76320000000.00 0.00 0.00 3780000000.00 3780000000.00 250000000.00 720000000.00 0.00 0.00 4750000000.00 0.00 19230000000.00 2770000000.00 22000000000.00 9500000000.00 3610000000.00 3370000000.00 0.00 38480000000.00 0.00 0.00 43230000000.00 119550000000.00 Beverage Alcohol 28430000000.00 Sports 10000000.00 Beverage Alcohol 51950000000.00 Sports 4140000000.00 28440000000.00 56090000000.00 0.00 40000000.00 28440000000.00 56050000000.00 Beverage Alcohol 5110000000.00 Sports -90000000.00 Beverage Alcohol 9690000000.00 Sports 2460000000.00 5020000000.00 12150000000.00 250000000.00 470000000.00 170000000.00 Segment Segment revenue – Beverage Alcohol reported is net of excise duty. Revenue from operations for Beverage Alcohol segment stands at: (i) INR 6,672 crores (including excise duty of INR 3,828 crores) for quarter ended (ii) NR 12,910 crores (including excise duty of INR 7,305 crores) for half-year ended. Segment Result represents EBITDA (Earnings before interest, tax, depreciation, and amortisation) Other unallocable expenditure net off unallocable income includes other income, depreciation and amortisation expense, exceptional items and share of net loss of joint ventures. 550000000.00 4600000000.00 11130000000.00 Beverage Alcohol 112820000000.00 Sports 6740000000.00 119560000000.00 -10000000.00 119550000000.00 Beverage Alcohol 41310000000.00 Sports 1930000000.00 43240000000.00 -10000000.00 43230000000.00 470000000.00 -1740000000.00 -4240000000.00 0.00 900000000.00 0.00 0.00 -20000000.00 0.00 -510000000.00 0.00 1050000000.00 0.00 1410000000.00 0.00 -160000000.00 0.00 -1340000000.00 0.00 -30000000.00 0.00 470000000.00 150000000.00 30000000.00 0.00 -410000000.00 0.00 -50000000.00 0.00 -4960000000.00 6200000000.00 0.00 0.00 0.00 -990000000.00 0.00 7190000000.00 0.00 0.00 8710000000.00 12680000000.00 0.00 130000000.00 0.00 0.00 10000000.00 860000000.00 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 30000000.00 0.00 0.00 0.00 220000000.00 0.00 0.00 0.00 -4700000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 250000000.00 0.00 620000000.00 3550000000.00 180000000.00 0.00 0.00 -4600000000.00 -2110000000.00 0.00 -2110000000.00 10520000000.00 8410000000.00 0.00 0.00 Exchange differences on translation of foreign operations 40000000.00 Exchange differences on translation of foreign operations 30000000.00 40000000.00 30000000.00 0.00 0.00