United Spirits Limited (BOM:532432)

United Spirits Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	13,810	13,280	10,520	1,150	545	778
Short-Term Investments	13,190	15,700	8,090	10,240	2,221	-
Cash & Short-Term Investments	27,000	28,980	18,610	11,390	2,766	778
Cash Growth	28.69%	55.72%	63.39%	311.79%	255.53%	17.70%
Accounts Receivable	33,120	34,100	30,560	24,340	23,736	21,872
Other Receivables	-	2,410	240	1,230	574	2,186
Receivables	33,130	36,730	30,900	25,730	24,423	24,072
Inventory	29,130	23,050	20,630	22,300	21,567	20,519
Prepaid Expenses	-	1,380	1,450	1,130	1,132	1,392
Other Current Assets	3,070	1,880	2,180	1,790	1,746	1,269
Total Current Assets	92,330	92,020	73,770	62,340	51,634	48,030
Property, Plant & Equipment	13,370	13,790	11,080	12,180	15,635	15,774
Long-Term Investments	110	3,230	460	300	-	-
Goodwill	490	10	10	10	210	210
Other Intangible Assets	3,820	3,290	3,490	3,730	3,660	3,839
Long-Term Accounts Receivable	3,460	3,400	3,650	-	-	-
Long-Term Deferred Tax Assets	1,640	1,550	1,770	1,570	1,478	1,711
Other Long-Term Assets	19,620	15,190	18,260	17,480	16,496	15,806
Total Assets	134,840	132,480	112,490	97,610	89,113	85,370
Accounts Payable	23,050	22,110	19,340	17,540	15,552	13,946
Accrued Expenses	-	14,840	12,940	12,530	12,863	14,635
Short-Term Debt	-	-	250	-	3,392	8,745
Current Portion of Long-Term Debt	-	-	-	10	16	23
Current Portion of Leases	1,210	1,460	1,030	1,020	1,296	653
Current Income Taxes Payable	4,100	3,800	3,320	2,830	2,765	3,225
Current Unearned Revenue	-	1,320	390	880	422	618
Other Current Liabilities	18,480	3,690	1,760	1,440	2,077	1,532
Total Current Liabilities	46,840	47,220	39,030	36,250	38,383	43,377
Long-Term Debt	-	-	-	-	9	22
Long-Term Leases	2,910	3,340	1,370	800	1,341	925
Long-Term Unearned Revenue	-	-	-	-	-	100
Pension & Post-Retirement Benefits	-	-	-	10	27	32
Long-Term Deferred Tax Liabilities	880	720	730	450	483	261
Other Long-Term Liabilities	90	160	150	110	122	64
Total Liabilities	50,720	51,440	41,280	37,620	40,365	44,781
Common Stock	1,450	1,450	1,450	1,450	1,453	1,453
Additional Paid-In Capital	-	45,680	45,680	45,670	45,682	45,682
Retained Earnings	-	28,470	18,660	7,440	-3,026	-11,436
Treasury Stock	-	-1,200	-1,200	-1,200	-1,197	-1,197
Comprehensive Income & Other	82,630	6,640	6,620	6,630	6,625	6,696
Total Common Equity	84,080	81,040	71,210	59,990	49,537	41,198
Minority Interest	40	-	-	-	-789	-609
Shareholders' Equity	84,120	81,040	71,210	59,990	48,748	40,589
Total Liabilities & Equity	134,840	132,480	112,490	97,610	89,113	85,370
Total Debt	4,120	4,800	2,650	1,830	6,054	10,368
Net Cash (Debt)	22,880	24,180	15,960	9,560	-3,288	-9,590
Net Cash Growth	44.81%	51.50%	66.95%	-	-	-
Net Cash Per Share	32.23	34.05	22.48	13.47	-4.64	-13.52
Filing Date Shares Outstanding	710.57	710.06	710.06	710.06	709.34	709.34
Total Common Shares Outstanding	710.57	710.06	710.06	710.06	709.34	709.34
Working Capital	45,490	44,800	34,740	26,090	13,251	4,653
Book Value Per Share	118.33	114.13	100.29	84.49	69.84	58.08
Tangible Book Value	79,770	77,740	67,710	56,250	45,667	37,149
Tangible Book Value Per Share	112.26	109.48	95.36	79.22	64.38	52.37
Land	-	1,190	1,420	2,520	2,730	2,747
Buildings	-	3,700	3,690	4,450	4,986	4,877
Machinery	-	14,260	13,580	12,910	14,786	14,845
Construction In Progress	-	720	370	670	877	883

Source: S&P Global Market Intelligence. Standard template. Financial Sources.