5324322025-07-012025-09-305324322025-09-305324322025-03-315324322025-04-012025-09-305324322025-07-012025-09-30in-capmkt:OtherExpenses1Member5324322025-07-012025-09-30in-capmkt:OtherExpenses2Member5324322025-07-012025-09-30in-capmkt:OtherExpenses3Member5324322025-04-012025-09-30in-capmkt:OtherExpenses1Member5324322025-04-012025-09-30in-capmkt:OtherExpenses2Member5324322025-04-012025-09-30in-capmkt:OtherExpenses3Member5324322025-07-012025-09-30in-capmkt:ReportableSegments1Member5324322025-07-012025-09-30in-capmkt:ReportableSegments2Member5324322025-04-012025-09-30in-capmkt:ReportableSegments1Member5324322025-04-012025-09-30in-capmkt:ReportableSegments2Member5324322025-07-012025-09-30in-capmkt:ReportableSegments1Member5324322025-07-012025-09-30in-capmkt:ReportableSegments2Member5324322025-04-012025-09-30in-capmkt:ReportableSegments1Member5324322025-04-012025-09-30in-capmkt:ReportableSegments2Member5324322025-07-012025-09-30in-capmkt:ReportableSegments1Member5324322025-09-30in-capmkt:ReportableSegments1Member5324322025-07-012025-09-30in-capmkt:ReportableSegments2Member5324322025-09-30in-capmkt:ReportableSegments2Member5324322025-07-012025-09-30in-capmkt:ReportableSegments1Member5324322025-09-30in-capmkt:ReportableSegments1Member5324322025-07-012025-09-30in-capmkt:ReportableSegments2Member5324322025-09-30in-capmkt:ReportableSegments2Member5324322025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15324322025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15324322025-07-012025-09-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532432UNITDSPRNOTLISTEDINE854D01024United Spirits LimitedMain BoardEquity2025-04-012026-03-312025-10-302025-10-16INRCroresQuarterlySecond quarterMulti segment2025-10-3014:30:002025-10-3017:11:00trueCash Flow IndirectDeclaration of unmodified opinion2025-07-012025-09-30UnauditedConsolidated7199000000081000000072800000000163800000004320000000-3920000000179000000021000000065000000046820000000662500000006550000000-30000000062500000001640000000-40000000160000000004650000000000-1000000046400000001000000046500000004642300000-23200004652300000-2320000145000000026.536.53006.536.532025-04-012025-09-30UnauditedConsolidated1349400000001530000000136470000000282300000005670000000-2840000000316000000070000000014100000008768000000012401000000012460000000-440000000120200000003250000000-110000000314000000008880000000000-7000000088100000006000000088700000008812000000-20200008872000000-20200001450000000212.4112.410012.4112.41Excise duty40260000000Advertisement and sales promotion2430000000Other expenses4130000000Excise duty73000000000Advertisement and sales promotion4810000000Other expenses9870000000125600000008100000007000000004900000003820000000001100000000346000000005320000000878000000016400000001360000000042510000000291300000001319000000033120000000859000000052200000001000000062000000060750000000024500000009233000000000134840000000145000000082630000000840800000004000000084120000000029100000002910000000900000008800000000038800000000860000000221900000002305000000030200000002607000000011430000000524000000041000000000468400000000050720000000134840000000Balance sheet <BR> 1. Property plant and equipment includes right of use of asset value of INR 386 crores <BR> 2. Other non current assets include current tax assets net non current of INR 1130 crores <BR> 3. Non current lease liabilities are included under other non current financial liabilities <BR> 4. Other current financial liabilities include other financial liabilities and current lease labilities. <BR> <BR> Cashflow <BR> 1. Other current assets movement includes both current and non-current <BR> 2. Other financial assets movement includes both current and non-current <BR> 3. Trade receivables movement include both current and non-current <BR> 4. 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 3 crores <BR> 5. 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 as well. <BR> 6. Exceptional items recognized in statement of profit and loss are classified under other adjustments for non cash items. <BR> 7. Interest income includes income from loan to joint venture and interest on indirect tax refund. <BR> 8. Cash receipts from repayment of advances and loans made to other parties represents loans repayment by other parties. <BR> 9. 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> Beverage alcohol31730000000Sports0Beverage alcohol57220000000Sports478000000031730000000620000000000600000003173000000061940000000Beverage alcohol6660000000Sports-60000000Beverage alcohol10790000000Sports2250000000660000000013040000000210000000700000000150000000390000000624000000011950000000Beverage alcohol127380000000Sports7520000000134900000000-60000000134840000000Beverage alcohol48100000000Sports268000000050780000000-60000000507200000001. Segment revenue beverage alcohol reported is net of excise duty. Revenue from operations for beverage alcohol segment stands at <BR> i. INR 7199 crores including excise duty of INR 4026 crores for Q2 <BR> ii. INR 13494 crores including excise duty of INR 7300 crores for half year. <BR> 2. Segment result represents Earnings before interest tax depreciation and amortisation. <BR> 3. Other unallocable expenditure net off unallocable income includes other income depreciation and amortisation expense exceptional items and share of net loss of joint ventures. <BR> 4. Unallocable assets/liabilities includes inter segment elimination. <BR> 700000000-601000000010800000000580000000002510000000039000000003300000000141000000009000000000-6200000000100000000430000000100000000-31000000000044000000001080000000131000000000003150000000-56000000093900000000370000000190200000002311000000000005000000089000000026000000000000000000002000000000050000000000-4520000000000000000120000000700000000854000000020000000000-9560000000-46900000000-4690000000132800000008590000000Exchange differences on translation of foreign operations1000000010000000Exchange differences on translation of foreign operations6000000060000000001000000060000000UnauditedfalsePrice Waterhouse & Co Chartered Accountants LLPtrue2026-11-30