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Spirits LimitedMain BoardEquity2025-04-012026-03-312026-05-142026-05-04INRCroresQuarterlyFourth quarterSingle segmentAlcoholic beverages and allied products2026-05-1413:15:002026-05-1416:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-01-23https://www.diageoindia.com/pdf-viewer.aspx?gid=307336661&src=%2F%7E%2Fmedia%2FFiles%2FD%2FDiageo-V2%2FDiageo-India%2Finvestors%2Fshareholder-centre%2Fpolicies%2F2025%2Fpolicy-on-related-party-transactions.pdffalsefalseNot Applicable2026-01-012026-03-31UnauditedStandalone6838000000029500000007133000000017290000000900000000-2130000000140000000069000000071000000045010000000638700000007460000000-40000000070600000002150000000-80000000013500000000571000000000005710000000-100000005700000000145000000027.857.85007.857.852025-04-012026-03-31AuditedStandalone2778100000005760000000283570000000599800000008080000000-140000000062300000001580000000283000000018196000000025926000000024310000000-910000000234000000006390000000-12900000005100000000018300000000000018300000000-1000000018290000000145000000028576000000025.1625.160025.1625.16Excise Duty37920000000Advertisement and sales promotion3000000000Other expenses4090000000Excise Duty153330000000Advertisement and sales promotion12950000000Other expenses15680000000121200000007000000005800000000110000000000301000000035100000000308000000096000000002840000000146500000004060000000026590000000115300000003592000000085500000001027000000010000000590000000668700000000391000000097370000000670000000013864000000014500000008576000000087210000000872100000000000307000000030700000003900000000034600000000140000000022370000000237700000003670000000274400000009820000000500000000057100000000479700000000051430000000138640000000• Property, plant and equipment includes Right of use of Asset value of INR 381 crores <BR> • Other non current Assets include Current tax assets net non current of INR 1191 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> <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 of INR 35 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&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 & indirect tax refund <BR> • Cash receipts from repayment of advances and loans made to other parties represents Repayment of loans by subsidiary, joint venture and others <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> Other non-current financial assets3080000000Current tax assets (net)11910000000Other non-current assets2740000000Other current financial assets590000000Other current assets3910000000Other non-current financial liabilities3070000000Lease liabilities980000000Other financial liabilities2690000000Other current liabilities98200000001580000000-3540000000-31500000000-139000000000360000000022500000000600000000283000000001400000000-100000000010100000003180000000220000000-3100000000009100000000-4240000000191600000000003340000000-990000000148300000000930000000247800000002975000000004000000000253000000018100000000000000000000021000000000101000000065000000000-3350000000000000000014300000001263000000037000000000-14430000000-29500000000-2950000000115000000008550000000Remeasurements of post-employment benefit plans-10000000-10000000Remeasurements of post-employment benefit plans-10000000-100000000000-10000000-10000000United Spirits Limited******Diageo Plc.******ParentAny other transactionManagement & technical consultancy charges - recovery30000000NA2400000150000053000001.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 annualised 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 negative sign represents payable to the counterparty. 6.Certain employees of the Company are Directors / KMPs in subsidiaries/joint-ventures. The remuneration received by these employees are as employees of the Company and not as Director / KMP of the subsidiaries/ joint-ventures and hence, not treated as related party transactions. 7.Dividend paid is reported as gross amount. Audit committee approval limit is not applicable for dividend paid by United Spirits Limited “Company”, hence audit committee approval limits kept as zero i The interim dividend was duly approved by the Board of directors of the Company. Sr No 4 and 24 8.Audit committee approval limit is not applicable for the surplus received from PF trust , hence we have kept the audit committee approval limits as zero. Sr No 25 9.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 37 to 46 10.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 47 to 50 11.Audit committee approval is not applicable for transactions in Nao Spirits & Beverages Private Limited RCSPL, hence we have kept the audit committee approval limits as zero for all the RCSPL transactions. Sr No 51 12.Audit committee approval limit is not applicable for the transfer of employee benefit obligations; hence we have kept the audit committee approval limits as zero. Sr No 28 and 29United Spirits Limited******Diageo Plc.******ParentAny other transactionCross Charge – towards share based payments/ employee benefits expense150000000NA260000000Audit committee approval for cross charge towards shared based payment is aggregating to INR 15 crores for Diageo Plc and Diageo Great Britian Limited.United Spirits Limited******Diageo Plc.******ParentAny other transactionReimbursement of expenses from30000000NA360000000United Spirits Limited******Diageo Relay B V******Holding companyDividend paid0NA243870000000United Spirits Limited******Royal Challengers Sports Private Limited******SubsidiaryAny other transactionManagement & technical consultancy charges - recovery80000000NA308000005850000040100000United Spirits Limited******Royal Challengers Sports Private Limited******SubsidiaryAny other transactionAdvertisement, selling and promotion expenses150000000NA1300000-600000-300000United Spirits Limited******Royal Challengers Sports Private Limited******SubsidiaryDividend received0NA101360000000United Spirits Limited******UDV Kenya Ltd******Fellow subsidiaryAny other transactionRoyalty income2500000NA200000300000500000United Spirits Limited******Diageo Great Britain Limited******Fellow subsidiaryAny other transactionManagement & technical consultancy charges - recovery10000000NA10000000United Spirits Limited******Diageo Great Britain Limited******Fellow subsidiaryAny other transactionManagement & technical consultancy charges - recovery30000000NA110000041000002900000United Spirits Limited******Diageo Great Britain Limited******Fellow subsidiaryAny other transactionCross Charge – towards share based payments/ employee benefits expense150000000NA1540000000Audit committee approval for cross charge towards shared based payment is aggregating to INR 15 crores for Diageo Plc and Diageo Great Britian Limited.United Spirits Limited******Diageo Great Britain Limited******Fellow subsidiaryAny other transactionInformation Technology expenses445000000NA219400000-130300000-343700000United Spirits Limited******Diageo Great Britain Limited******Fellow subsidiaryAny other transactionReimbursement of expenses paid to40000000NA3890000000United Spirits Limited******Diageo Great Britain Limited******Fellow subsidiaryAny other transactionReimbursement of expenses from30000000NA970000000United Spirits Limited******Diageo Scotland Limited******Fellow subsidiaryAny other transactionCross charge towards salary recharges30000000NA150000000-14100000United Spirits Limited******Diageo Mexico Comercializadora S.A. de C.V.******Fellow subsidiaryAny other transactionReimbursement of expenses from50000000NA1650000045000009300000United Spirits Limited******Diageo Korea Co. Ltd******Fellow subsidiaryAny other transactionReimbursement of expenses from130000000NA30400000960000010500000Audit committee approval for Reimbursement of expenses is aggregating to INR 13 crores for Diageo Korea Co. Ltd or Diageo Japan K.KUnited Spirits Limited******Diageo Brands B.V.******Fellow subsidiaryPurchase of goods or services18000000000NA7303600000-5303000000-5261800000Purchase of goods or services from Diageo Brands B.V. consists of purchases of Bottled in origin BIO products and bulk scotch.United Spirits Limited******Diageo Scotland Limited******Fellow subsidiaryAny other transactionReimbursement of expenses from1450000000NA53500000775000000Minimum offtake commitment for purchase of bulk scotch consists of multi year commitment.United Spirits Limited******Diageo North America Inc.******Fellow subsidiaryAny other transactionRoyalty expense180000000NA115500000-60500000-123100000United Spirits Limited******Diageo North America Inc.******Fellow subsidiaryAny other transactionReimbursement of expenses paid to30000000NA720000000United Spirits Limited******Diageo Business Service India Private Limited******Fellow subsidiaryAny other transactionProfessional charges229000000NA61200000-52100000-38700000United Spirits Limited******Diageo Business Service India Private Limited******Fellow subsidiaryAny other transactionInformation Technology expenses60000000NA1540000000United Spirits Limited******USL Benefit Trust******Controlled trustDividend paid0NA10380000000United Spirits Limited******USL Benefit Trust******Controlled trustAny other transactionSurplus received from benefit trust0NA9400000000United Spirits Limited******Nao spirits and beverages private limited******SubsidiarySale of goods or services150000000NA789000000-24300000United Spirits Limited******Nao spirits and beverages private limited******SubsidiaryAny other transactionReimbursement of expenses from100000000NA210000002100000United Spirits Limited******Nao spirits and beverages private limited******SubsidiaryAny other transactionTransfer of employee benefit obligations to0NA360000003600000United Spirits Limited******Royal Challengers Sports Private Limited******SubsidiaryAny other transactionTransfer of employee benefit obligations from0NA199000000-19900000United Spirits Limited******V9 Beverages Private Limited******Joint ventureInvestment32000000NA3200000000United Spirits Limited******Diageo Ireland Limited******Fellow subsidiaryAny other transactionReimbursement of expenses to5000000NA500000005000000United Spirits Limited******Diageo Scotland Limited******Fellow subsidiaryAny other transactionMinimum offtake commitment for purchase of bulk scotch0NA668160000006681600000United Spirits Limited******Diageo MENA holding FZE******Fellow subsidiaryAny other transactionManagement & technical consultancy charges - expense90000000NA26400000-29000000-14700000United Spirits Limited******Praveen Someshwar******Manging Director and Chief Executive OfficerRemuneration350000000NA3830000000United Spirits Limited******Pradeep Jain******Executive Director and Chief Financial OfficerRemuneration120000000NA1750000000United Spirits Limited******Pragya Kaul******Company SecretaryRemuneration7800000NA540000000United Spirits Limited******V K Viswanathan******Non-executive/ Independent DirectorAny other transactionSitting fee15000000NA190000000United Spirits Limited******Dr Indu Bhushan******Non-executive/ Independent DirectorAny other transactionSitting fee15000000NA140000000United Spirits Limited******Mukesh Butani******Non-executive/ Independent DirectorAny other transactionSitting fee15000000NA130000000United Spirits Limited******Narayan K Seshadri******Non-executive/ Independent DirectorAny other transactionSitting Fee15000000NA160000000United Spirits Limited******Amrita Gangotra******Non-executive/ Independent DirectorAny other transactionSitting fee15000000NA170000000United Spirits Limited******V K Viswanathan******Non-executive/ Independent DirectorAny other transactionCommission40000000NA490000000United Spirits Limited******Dr Indu Bhushan******Non-executive/ Independent DirectorAny other transactionCommission40000000NA330000000United Spirits Limited******Mukesh Butani******Non-executive/ Independent DirectorAny other transactionCommission40000000NA350000000United Spirits Limited******Amrita Gangotra******Non-executive/ Independent DirectorAny other transactionCommission40000000NA410000000United Spirits Limited******Narayan K Seshadri******Non-executive/ Independent DirectorAny other transactionCommission40000000NA320000000Royal Challengers Sports Private Limited******V K Viswanathan******Non-executive/ Independent DirectorAny other transactionSitting Fee0NA10000000Royal Challengers Sports Private Limited******Diageo Business Service India Private Limited******Fellow subsidiaryAny other transactionProfessional charges0NA2000000-1200000800000Royal Challengers Sports Private Limited******Rajesh Menon******DirectorAny other transactionCommission0NA60000000Royal Challengers Sports Private Limited******Rajesh Menon******DirectorAny other transactionPerquisite - Issue of tickets0NA100000000Nao Spirits and Beverages Private Limited******Anand Virmani******CEO and Whole-time DirectorRemuneration0NA84000000018543600000AuditedtruePrice Waterhouse & Co Chartered Accountants LLPtrue2026-11-30