5324322026-01-012026-03-315324322026-03-315324322025-03-315324322025-04-012026-03-315324322026-01-012026-03-31in-capmkt:OtherExpenses1Member5324322026-01-012026-03-31in-capmkt:OtherExpenses2Member5324322026-01-012026-03-31in-capmkt:OtherExpenses3Member5324322025-04-012026-03-31in-capmkt:OtherExpenses1Member5324322025-04-012026-03-31in-capmkt:OtherExpenses2Member5324322025-04-012026-03-31in-capmkt:OtherExpenses3Member5324322026-03-31OtherNoncurrentFinancialAssetsDomain15324322026-03-31OtherNoncurrentAssetsDomain15324322026-03-31OtherNoncurrentAssetsDomain25324322026-03-31OtherCurrentFinancialAssetsDomain15324322026-03-31OtherCurrentAssetsDomain15324322026-03-31OtherNoncurrentFinancialLiabilitiesDomain15324322026-03-31OtherCurrentFinancialLiabilitiesDomain15324322026-03-31OtherCurrentFinancialLiabilitiesDomain25324322026-03-31OtherCurrentLiabilitiesDomain15324322026-01-012026-03-31in-capmkt:ReportableSegments1Member5324322026-01-012026-03-31in-capmkt:ReportableSegments2Member5324322025-04-012026-03-31in-capmkt:ReportableSegments1Member5324322025-04-012026-03-31in-capmkt:ReportableSegments2Member5324322026-01-012026-03-31in-capmkt:ReportableSegments1Member5324322026-01-012026-03-31in-capmkt:ReportableSegments2Member5324322025-04-012026-03-31in-capmkt:ReportableSegments1Member5324322025-04-012026-03-31in-capmkt:ReportableSegments2Member5324322026-01-012026-03-31in-capmkt:ReportableSegments1Member5324322026-03-31in-capmkt:ReportableSegments1Member5324322026-01-012026-03-31in-capmkt:ReportableSegments2Member5324322026-03-31in-capmkt:ReportableSegments2Member5324322026-01-012026-03-31in-capmkt:ReportableSegments1Member5324322026-03-31in-capmkt:ReportableSegments1Member5324322026-01-012026-03-31in-capmkt:ReportableSegments2Member5324322026-03-31in-capmkt:ReportableSegments2Member5324322026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15324322025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15324322026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15324322025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15324322026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532432UNITDSPRNOTLISTEDINE854D01024United Spirits LimitedMain BoardEquity2025-04-012026-03-312026-05-142026-05-04INRCroresQuarterlyFourth quarterMulti segment2026-05-1413:15:002026-05-1416:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31UnauditedConsolidated6855000000029500000007150000000017360000000900000000-2190000000142000000069000000076000000045130000000640700000007430000000-40000000070300000002150000000-800000000135000000005680000000-450000000-160000000-29000000005390000000200000005410000000538950000050000054095000005000001450000000288-0.41-0.417.597.592025-04-012026-03-31AuditedConsolidated2781600000004780000000282940000000600700000008080000000-141000000063500000001580000000289000000018221000000025977000000023170000000-910000000222600000006390000000-1290000000510000000001716000000017500000004600000001290000000-7000000018380000000900000001847000000018382900000-290000018472900000-2900000145000000028812000000024.0724.071.821.8225.8925.89Excise duty38010000000Advertisement and sales promotion3000000000Other expenses4120000000Excise duty153490000000Advertisement and sales promotion12950000000Other expenses1577000000012150000000770000000580000000550000000760000000000140000000351000000003110000000676000000028400000001465000000039060000000266800000001157000000036090000000859000000011180000000100000005700000006801000000039300000009862000000070100000001446900000001450000000880800000008953000000040000000895700000000308000000030800000004100000001800000003670000000600000001420000000224100000002383000000037200000002761000000098600000005000000000571000000048180000000327000000055120000000144690000000• Property, plant and equipment includes Right of use of assets value of INR 383 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 or increase in other trade receivables also includes Loss allowance on trade receivables and other assets and other financial assets net of INR 33 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 PL are classified under Other Adjustments for non cash items <BR> • Interest income includes Income from loan to Joint Venture and Interest on direct and indirect tax refund <BR> • Cash receipts from repayment of advances and loans made to other parties represents Loans to others <BR> • Other inflows or outflows of cash Operating Activities includes Profit on redemption of mutual funds units and Gain on disposal of property plant and equipment and investment property net and Net cash generated from operating activities discontinued operations <BR> • Other inflows or outflows of cash in investing activities includes Net cash generated from operating activities discontinued operations <BR> Other non-current financial assets3110000000Current Tax Assets (net)11910000000Other non-current assets2740000000Other current financial assets570000000Other current assets3930000000Lease liabilities3080000000Lease liabilities990000000Other financial liabilities2730000000Other current liabilities9860000000Beverage alcohol30540000000Sports640000000Beverage alcohol124670000000Sports5450000000311800000001301200000000-5000000031180000000130170000000Beverage alcohol5930000000Sports-510000000Beverage alcohol22860000000Sports15900000005420000000244500000006900000001580000000-1850000000-1070000000658000000023940000000Beverage alcohol137930000000Sports6780000000144710000000-20000000144690000000Beverage alcohol51850000000Sports329000000055140000000-2000000055120000000• Segment revenue Beverage Alcohol reported is net of excise duty. Revenue from operations for Beverage Alcohol segment stands at <BR> i INR 6855 crores including excise duty of INR 3801 crores for Q4 <BR> ii INR 27816 crores including excise duty of INR 15349 crores for full year <BR> <BR> • Segment Result represents EBITDA Earnings before interest tax depreciation and amortisation <BR> <BR> • Other un allocable expenditure net off un allocable income includes other income, depreciation and amortisation expense, exceptional items and share of net loss of joint ventures <BR> <BR> • Unallocable Assets and Liabilities includes inter segment elimination <BR> <BR> 1580000000-3590000000-32300000000-140000000000360000000022300000000800000000289000000001000000000-100000000003210000000220000000-3100000000009100000000-3380000000188800000000003340000000-9500000001459000000003700000002491000000029920000000030000000002530000000181000000000000000000000300000000006700000000-290000000-4280000000000000006000000012000000014400000001263000000037000000000-14500000000-41900000000-4190000000132800000009090000000Remeasurements of post-employment benefit plans-10000000-10000000Remeasurements of post-employment benefit plans-10000000-1000000000Exchange differences on translation of foreign operations3000000030000000Exchange differences on translation of foreign operations100000000100000000002000000090000000AuditedtruePrice Waterhouse & Co Chartered Accountants LLPtrue2026-11-30