5324322022-07-012022-09-305324322022-09-305324322022-03-315324322022-04-012022-09-305324322022-07-012022-09-30in-bse-fin:OtherExpenses1Member5324322022-07-012022-09-30in-bse-fin:OtherExpenses2Member5324322022-07-012022-09-30in-bse-fin:OtherExpenses3Member5324322022-07-012022-09-30in-bse-fin:OtherExpenses4Member5324322022-04-012022-09-30in-bse-fin:OtherExpenses1Member5324322022-04-012022-09-30in-bse-fin:OtherExpenses2Member5324322022-04-012022-09-30in-bse-fin:OtherExpenses3Member5324322022-04-012022-09-30in-bse-fin:OtherExpenses4Memberiso4217:INRiso4217:INRxbrli:shares532432MCDOWELL-NNOTLISTEDINE854D01024United Spirits LimitedEquity2022-04-012023-03-312022-10-212022-10-07INRMillionsHalf yearlySingle segmentAlcoholic beverages and allied products2022-10-2114:45:002022-10-2117:40:00trueCash Flow IndirectNot applicable2022-07-012022-09-30UnauditedStandalone82514000000810000008259500000017392000000687000000-657000000148400000014100000055900000059149000000787550000003840000000371600000075560000001254000000672000000192600000005630000000000056300000000563000000000145300000027.757.75007.757.75“For detailed notes, please refer notes to financial results.”2022-04-012022-09-30UnauditedStandalone151329000000332000000151661000000313170000003065000000-4149000000314900000030700000012120000001107460000001456470000006014000000333200000093460000001769000000-1560000001613000000077330000000000773300000007733000000001453000000210.6410.640010.6410.64Excise Duty53717000000Advertisement and sales promotion1584000000Loss allowance on trade receivables and other financial assets (net)56000000Other expenses3792000000Excise Duty100839000000Advertisement and sales promotion2987000000Loss allowance on trade receivables and other financial assets (net)52000000Other expenses6868000000917600000075900000000371000000135000000212300000002398000000008740000003272000000163400000014229000000316990000002452700000050360000002114200000077710000006700000033400000021430000003649300000003168000000641880000000095887000000145300000055296000000567490000005674900000000110900000011090000001220000000001231000000017971000000314200000021113000000975300000040550000002986000000037907000000003913800000095887000000 <BR> Line item in FS Line item in XBRL <BR> Right-of-use assets biological assets other than bearer plants <BR> Current tax assets (net) (Non-current) Other non-current assets <BR> Lease liabilities – Non-current Other non-current financial liabilities <BR> Lease liabilities - Current Other current financial liabilities <BR> <BR> Line item in Cash flow statement Line item in XBRL <BR> 1. Loss allowance on trade receivables and other 1. Adjustments for decrease (increase) in trade <BR> financial assets (net) receivables, current <BR> 2. Provision for doubtful other assets (net) 2. Adjustments for decrease (increase) in other <BR> current assets <BR> 3. Increase in fair value of investment 3. Adjustments for fair value losses (gains) <BR> 4. Exchange gain (net) on translation of foreign 4. Adjustments for unrealised foreign exchange losses currency monetary assets and liabilitiesgains <BR> 5. Gain on disposal of property, plant and 5. Other inflows(outflows) of cash <BR> equipment (net) <BR> 6. Exceptional items, net 6. Other inflows(outflows) of cash <BR> 7. Acquisition of an associate – Refer Note 7 7. Cash flows used in obtaining control of <BR> of resultssubsidiaries or other businesses <BR> 8. Proceeds from slump sale – Refer Note 6 8. Other inflows (outflows) of cash <BR> of Results <BR> 9. Purchase of current Investments 9. Other cash payments to acquire equity or debt <BR> instruments of other entities <BR> 10. Redemption of current Investment 10. Other cash receipts from sales of equity or debt <BR> instruments of other entities <BR> 11. Loans given to subsidiaries 11. Cash advances and loans made to other parties <BR> 12. Loans given to others 12. Cash advances and loans made to other parties <BR> 13. Repayment of loans by subsidiaries 13. Cash receipts from repayment of advances and loans made to other parties <BR> 14. Repayment of loans given to others 14. Cash receipts from repayment of advances and loans made to other parties <BR> 15. Principal repayment of lease liabilities 15. Payments of lease liabilities <BR> 16. Interest paid on borrowings 16. Interest paid <BR> 17.Interest paid on lease liabilities 17. Interest paid <BR> <BR> Note: working capital adjustments In cashflow include both current and non-currentmovement, disclosed against the line items for current adjustments <BR> 307000000-5630000000-2240000000-83000000000-21840000000322400000003183000000012120000000-74400000002090000000-1000000044000000140000000-2700000000000-140900000079370000000001539000000-39450000002453000000031500000038338000000410840000000000252000000727000000000000000000015930000002633000000000310000000818000000057150000000000000000058500000008200000000-6670000007501000000075010000002700000007771000000