MCDOWELL-N2023-07-012023-09-30 MCDOWELL-N2023-07-012023-09-30 MCDOWELL-N2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:OneOperatingExpenses03Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:FourOperatingExpenses03Member MCDOWELL-N2023-09-30 MCDOWELL-N2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member MCDOWELL-N2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member MCDOWELL-N2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member MCDOWELL-N2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532432 MCDOWELL-N NOTLISTED United Spirits Limited Equity 2023-04-01 2024-03-31 2023-11-08 2023-10-27 INR Millions Half yearly 12:45:00 17:30:00 2023-11-08 2023-11-08 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 67365000000.00 401000000.00 67766000000.00 15268000000.00 2349000000.00 -1407000000.00 1439000000.00 262000000.00 653000000.00 45049000000.00 63613000000.00 4153000000.00 307000000.00 4460000000.00 975000000.00 88000000.00 1063000000.00 0.00 3397000000.00 0.00 0.00 0.00 -4000000.00 3393000000.00 -47000000.00 3346000000.00 3393000000.00 0.00 3346000000.00 0.00 1455000000.00 2 4.78 4.78 0.00 0.00 4.78 4.78 Balance sheet: 1. Property, Plant and Equipment includes Right of use of Asset value of Rs.1,936 Mn 2. Other non-current assets of Rs.15,658 Mn consists of Current tax assets (net) (Non-current) of Rs.13,237 Mn and Other non-current assets of Rs.2,421 Mn. 3. Non-Current Lease liabilities are accounted under other non-current financial liabilities. 4. Other current financial liabilities includes Other financial liabilities and current Lease labilities. 5. Other non-current assets includes Current tax assets (net) (Non-current) and Other non-current assets. Notes for Cash flow: 1. Other current asset included both current and non-current 2. Other Financial asset included both current and non-current 3. 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 Mutual Funds. 4. Loss allowance on trade receivables, other financial assets and other assets(net) of Rs. Rs.266 Mn and Exceptional items recognized in P&L of (Rs136 Mn) are classified under Other Adjustments for non-cash items. 5. Other adjustments for which cash effects are investing or financing cash flow comprise of Profit on redemption of mutual fund investments (Rs.176 Mn) and Gain on disposal of property, plant and equipment and investment property (net) (Rs.76 Mn). Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 125449000000.00 618000000.00 126067000000.00 25869000000.00 2996000000.00 -410000000.00 2697000000.00 305000000.00 1396000000.00 82495000000.00 115348000000.00 10719000000.00 136000000.00 10855000000.00 2196000000.00 490000000.00 2686000000.00 0.00 8169000000.00 0.00 0.00 0.00 -9000000.00 8160000000.00 -50000000.00 8110000000.00 8160000000.00 0.00 8110000000.00 0.00 1455000000.00 2 11.49 11.49 0.00 0.00 11.49 11.49 Advertisement and sales promotion 2419000000.00 Excise duty 38691000000.00 Other expenses 3939000000.00 Advertisement and sales promotion 3892000000.00 Excise duty 70097000000.00 Other expenses 8506000000.00 0.00 11799000000.00 605000000.00 246000000.00 13000000.00 3576000000.00 4000000.00 0.00 441000000.00 0.00 0.00 0.00 1415000000.00 1415000000.00 1524000000.00 15658000000.00 35281000000.00 25391000000.00 12536000000.00 26523000000.00 1907000000.00 4710000000.00 140000000.00 1078000000.00 46894000000.00 0.00 2680000000.00 74965000000.00 0.00 0.00 110246000000.00 1455000000.00 66650000000.00 68105000000.00 68105000000.00 0.00 0.00 1057000000.00 1057000000.00 151000000.00 876000000.00 0.00 0.00 2084000000.00 3000000.00 19460000000.00 3417000000.00 22880000000.00 10584000000.00 3502000000.00 3091000000.00 0.00 40057000000.00 0.00 0.00 42141000000.00 110246000000.00 Beverage Alcohol 67338000000.00 Sports 33000000.00 Beverage Alcohol 120463000000.00 Sports 5019000000.00 67371000000.00 125482000000.00 6000000.00 33000000.00 67365000000.00 125449000000.00 Beverage Alcohol 4701000000.00 Sports -34000000.00 Beverage Alcohol 8551000000.00 Sports 3251000000.00 4667000000.00 11802000000.00 262000000.00 305000000.00 -51000000.00 651000000.00 4456000000.00 10846000000.00 Beverage Alcohol 103982000000.00 Sports 6297000000.00 110279000000.00 -33000000.00 110246000000.00 Beverage Alcohol 40288000000.00 Sports 1886000000.00 42174000000.00 -33000000.00 42141000000.00 305000000.00 -3091000000.00 -2475000000.00 0.00 -19000000.00 0.00 0.00 373000000.00 0.00 1525000000.00 0.00 2899000000.00 0.00 1396000000.00 0.00 -519000000.00 0.00 -609000000.00 0.00 23000000.00 0.00 243000000.00 194000000.00 -40000000.00 0.00 -252000000.00 0.00 129000000.00 0.00 -404000000.00 10451000000.00 0.00 0.00 0.00 1850000000.00 0.00 8601000000.00 0.00 150000000.00 92444000000.00 99234000000.00 0.00 0.00 0.00 0.00 125000000.00 628000000.00 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 29000000.00 0.00 0.00 0.00 317000000.00 0.00 0.00 0.00 -7097000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8000000.00 0.00 649000000.00 0.00 91000000.00 0.00 0.00 -748000000.00 756000000.00 0.00 756000000.00 1151000000.00 1907000000.00 -67000000.00 -67000000.00 -17000000.00 -17000000.00 -3000000.00 0.00