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Spirits LimitedMain BoardEquity2024-04-012025-03-312025-05-202025-05-12INRCroresQuarterlyFourth quarterSingle segmentAlcoholic beverages and allied products2025-05-2014:00:002025-05-2016:50:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-01-23https://www.diageoindia.com/~/media/Files/D/Diageo-V2/Diageo-India/investors/shareholder-centre/policies/2025/policy-on-related-party-transactions.pdffalsefalseNot applicable2025-01-012025-03-31UnauditedStandalone654900000001700000000671900000001402000000018500000004900000001370000000220000000680000000427100000006134000000058500000000585000000012900000005000000013400000000451000000000004510000000-200000004490000000145000000026.26.2006.26.2Property plant and equipment includes Right of use of Asset value of INR 457 crores <BR> Other non current Assets include Current tax assets net non current of INR 1095 crores <BR> Non Current Lease liabilities are included under other non current financial liabilities <BR> Other current financial liabilities include Other financial liabilities and current Lease labilities <BR> Cash flow <BR> Other current asset included both current and non current <BR> Other Financial asset included both current and non current <BR> Trade receivables include both current and non current <BR> Adjustments for decrease increase in other trade receivables also includes Loss allowance on trade receivables and other assets and other financial assets net loss of INR 9 crores <BR> 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 <BR> Exceptional items recognized in P and L are classified under Other Adjustments for non cash items <BR> Interest income includes Income from loan to Subsidiary and Joint Venture and Interest on direct and indirect tax refund <BR> Cash advances and loans made to other parties represents Loans given to subsidiary and joint venture <BR> 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 <BR> <BR> 2024-04-012025-03-31AuditedStandalone26780000000042600000002720600000005443000000086400000009000000006050000000890000000274000000017720000000025085000000021210000000-6500000002056000000048800000001000000004980000000015580000000000015580000000-2000000015560000000145000000027734000000021.4221.420021.4221.42Not ApplicableNot ApplicableNot ApplicableExcise duty36030000000Advertisement and sales promotion3170000000Other expenses3510000000Excise duty152070000000Advertisement and sales promotion11280000000Other expenses138500000001307000000072000000075000000002400000000059000000017500000003400000000038400000008990000000155000000013100000000390100000002305000000087300000003288000000011500000000623000000022000000025900000006215000000002970000000881700000000012718000000014500000007734000000078790000000787900000000000334000000033400000001600000000003500000000074000000020780000000215200000006300000000278200000009760000000373000000035800000000448900000000048390000000127180000000890000000-2420000000-5030000000049000000000-4000000000290000000001740000000027400000000-1500000000-76000000001000000012000000001000000000170000000-1600000000006500000000-1530000000190300000000001730000000-12400000001606000000000140600000002329000000001300000000010000000162000000000000000000001800000007000000000120000000038000000000-950000000000000000001370000000350000000040000000000-52700000001290000000012900000001021000000011500000000Remeasurement of post-employment benefit plans-30000000-30000000Remeasurement of post-employment benefit plans-30000000-30000000-10000000-1000000000-20000000-20000000United Spirits Limited******Diageo Plc******ParentAny other transactionManagement and technical consultancy charges30000000NA21000007000007000001 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 annualized 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 hyphen sign represents payable to the counterparty 6 Certain employees of the Company are Directors KMPs in subsidiariesjointventures The remuneration received by these employees are as employees of the Company and not as Director KMP of the subsidiaries jointventures and hence not treated as related party transactions 7 Dividend received is reported as gross amount Audit committee approval is not applicable for dividend received by United Spirits Limited Company Sr No 6 8 Interim dividend declared in month of March25 which was paid in April25 Hence Dividend paid shown as Nil and the same mentioned as closing balance payable as of March 31 2025 Sr No 44 and 45 9 Audit committee approval is not applicable for the surplus received from PF trust hence we have kept the audit committee approval limits as zero Sr No 22 10 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 30 to 43 11 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 46 to 49United Spirits Limited******Diageo Plc******ParentAny other transactionCross Charge towards share based payments employee benefits expense150000000NA1140000000Audit committee approval for cross charge towards shared based payment is aggregating to INR 15 crores for Diageo Great Britian Limited or Diageo Plc.United Spirits Limited******Diageo Plc******ParentAny other transactionReimbursement of expenses from30000000NA570000000United Spirits Limited******Royal Challengers Sports Private Limited******SubsidiaryAny other transactionManagement and technical consultancy charges80000000NA202000001350000028300000United Spirits Limited******Royal Challengers Sports Private Limited******SubsidiaryAny other transactionAdvertisement selling and promotion expenses200000000NA387000000-43200000United Spirits Limited******Royal Challengers Sports Private Limited******SubsidiaryDividend received0NA119900000000United Spirits Limited******UDV Kenya Ltd******Fellow subsidiaryAny other transactionRoyalty income10000000NA50000011000001600000United Spirits Limited******Diageo Great Britain Limited******Fellow subsidiaryAny other transactionCross charge towards salary recharges10000000NA190000022000008200000United Spirits Limited******Diageo Great Britain Limited******Fellow subsidiaryAny other transactionManagement and technical consultancy charges30000000NA140000000United Spirits Limited******Diageo Great Britain Limited******Fellow subsidiaryAny other transactionCross Charge towards share based payments employee benefits expense150000000NA4040000000Audit committee approval for cross charge towards shared based payment is aggregating to INR 15 crores for Diageo Great Britian Limited or Diageo Plc.United Spirits Limited******Diageo Great Britain Limited******Fellow subsidiaryAny other transactionInformation Technology expenses420000000NA192600000-303600000-158800000United Spirits Limited******Diageo Great Britain Limited******Fellow subsidiaryAny other transactionReimbursement of expenses paid to100000000NA3990000000United Spirits Limited******Diageo Great Britain Limited******Fellow subsidiaryAny other transactionReimbursement of expenses from40000000NA1940000000United Spirits Limited******Diageo Mexico Comercializadora SA de CV******Fellow subsidiaryAny other transactionReimbursement of expenses from35000000NA1630000052000003800000United Spirits Limited******Diageo Mexico Comercializadora SA de CV******Fellow subsidiaryAny other transactionReimbursement of expenses paid to10000000NA8000000-800000United Spirits Limited******Diageo Korea Co Ltd******Fellow subsidiaryAny other transactionReimbursement of expenses from90000000NA26100000226000007500000Audit committee approval for Reimbursement of expenses is aggregating to INR 9 crores for Diageo Korea Co. Ltd or Diageo Japan K.KUnited Spirits Limited******Diageo Brands BV******Fellow subsidiaryPurchase of goods or services12470000000NA6002000000-2473200000-3246500000Purchase of goods or services from Diageo Brands BV consist of purchases of Bottled-in-origin (BIO) products and bulk scotch.United Spirits Limited******Diageo North America Inc******Fellow subsidiaryAny other transactionRoyalty expense180000000NA58900000-45100000-60900000United Spirits Limited******Diageo North America Inc******Fellow subsidiaryAny other transactionReimbursement of expenses paid to30000000NA660000000United Spirits Limited******Diageo Business Service India Private Limited******Fellow subsidiaryAny other transactionProfessional charges222000000NA64200000-47800000-55100000United Spirits Limited******Diageo Business Service India Private Limited******Fellow subsidiaryAny other transactionInformation Technology expenses61000000NA1320000000United Spirits Limited******McDowell and Company Limited Employees Provident Fund******Employee benefits - PF trustAny other transactionSurplus received from PF trust0NA1830000000United Spirits Limited******Nao spirits and beverages private limited******Joint ventureLoan180000000NA1800000000180000000United Spirits Limited******Nao spirits and beverages private limited******Joint ventureInterest received13100000NA1310000000United Spirits Limited******Nao spirits and beverages private limited******Joint ventureAny other transactionReimbursement of expenses from100000000NA180000000United Spirits Limited******Diageo Scotland Limited******Fellow subsidiaryAny other transactionMinimum offtake commitment for purchase of bulk scotch0NA1080080000000Minimum offtake commitment for purchase of bulk scotch consists of multi-year commitment.United Spirits Limited******Hina Nagarajan******Manging Director & Chief Executive OfficerRemuneration350000000NA17270000000United Spirits Limited******Pradeep Jain******Chief Financial Officer & Executive DirectorRemuneration57600000NA1600000000United Spirits Limited******Mital Sanghvi******Company SecretaryRemuneration22600000NA690000000United Spirits Limited******Mahendra Kumar Sharma******Non-executive/ Independent DirectorAny other transactionSitting fee15000000NA70000000United Spirits Limited******V K Viswanathan******Non-executive/ Independent DirectorAny other transactionSitting fee15000000NA70000000United Spirits Limited******D Sivanandhan******Non-executive/ Independent DirectorAny other transactionSitting fee15000000NA000United Spirits Limited******Rajeev Gupta******Non-executive/ Independent DirectorAny other transactionSitting fee15000000NA10000000United Spirits Limited******Dr Indu Bhushan******Non-executive/ Independent DirectorAny other transactionSitting fee15000000NA70000000United Spirits Limited******Mukesh Butani******Non-executive/ Independent DirectorAny other transactionSitting fee15000000NA80000000United Spirits Limited******Amrita Gangotra******Non-executive/ Independent DirectorAny other transactionSitting fee15000000NA70000000United Spirits Limited******Mahendra Kumar Sharma******Non-executive/ Independent DirectorAny other transactionCommission40000000NA280000000United Spirits Limited******VK Viswanathan******Non-executive/ Independent DirectorAny other transactionCommission40000000NA240000000United Spirits Limited******D Sivanandhan******Non-executive/ Independent DirectorAny other transactionCommission40000000NA-90000000United Spirits Limited******Rajeev Gupta******Non-executive/ Independent DirectorAny other transactionCommission40000000NA-70000000United Spirits Limited******Dr Indu Bhushan******Non-executive/ Independent DirectorAny other transactionCommission40000000NA160000000United Spirits Limited******Mukesh Butani******Non-executive/ Independent DirectorAny other transactionCommission40000000NA150000000United Spirits Limited******Amrita Gangotra******Non-executive/ Independent DirectorAny other transactionCommission40000000NA240000000United Spirits Limited******Diageo Relay BV******Holding CompanyDividend paid0NA00-1626800000United Spirits Limited******USL Benefit Trust******Controlled TrustDividend paid0NA00-69200000Royal Challengers Sports Private Limited******VK Viswanathan******Non-executive/ Independent DirectorAny other transactionSitting Fee0NA000Royal Challengers Sports Private Limited******Diageo Business Service India Private Limited******Fellow subsidiaryAny other transactionProfessional charges0NA500000-7000001000000Royal Challengers Sports Private Limited******Rajesh Menon******DirectorAny other transactionCommission0NA50000000Royal Challengers Sports Private Limited******Prathmesh Mishra******DirectorAny other transactionCommission0NA16000000018986300000AuditedtruePrice Waterhouse & Co Chartered Accountants LLPtrue2026-11-30