United Spirits Limited (BOM:532432)

United Spirits Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	28,400	8,590	13,280	10,520	1,150	545
Short-Term Investments	9,080	22,700	15,700	8,090	10,240	2,221
Cash & Short-Term Investments	37,480	31,290	28,980	18,610	11,390	2,766
Cash Growth	38.81%	7.97%	55.72%	63.39%	311.79%	255.53%
Accounts Receivable	37,520	36,090	34,100	30,560	24,340	23,736
Other Receivables	-	420	2,410	240	1,230	574
Receivables	37,520	36,520	36,730	30,900	25,730	24,423
Inventory	26,880	26,680	23,050	20,630	22,300	21,567
Prepaid Expenses	-	1,380	1,380	1,450	1,130	1,132
Other Current Assets	10,360	9,760	1,880	2,180	1,790	1,746
Total Current Assets	112,240	105,630	92,020	73,770	62,340	51,634
Property, Plant & Equipment	13,180	12,920	13,790	11,080	12,180	15,635
Long-Term Investments	170	2,220	3,230	460	300	-
Goodwill	550	550	10	10	10	210
Other Intangible Assets	690	760	3,290	3,490	3,730	3,660
Long-Term Accounts Receivable	3,570	3,510	3,400	3,650	-	-
Long-Term Deferred Tax Assets	2,910	2,840	1,550	1,770	1,570	1,478
Other Long-Term Assets	12,940	16,260	15,190	18,260	17,480	16,496
Total Assets	146,250	144,690	132,480	112,490	97,610	89,113

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	23,270	23,830	22,390	19,340	17,540	15,552
Accrued Expenses	-	15,840	14,560	12,940	12,530	12,863
Short-Term Debt	40	60	-	250	-	3,392
Current Portion of Long-Term Debt	-	-	-	-	10	16
Current Portion of Leases	1,420	990	1,460	1,030	1,020	1,296
Current Income Taxes Payable	7,990	5,710	3,800	3,320	2,830	2,765
Current Unearned Revenue	-	120	1,320	390	880	422
Other Current Liabilities	19,420	4,900	3,690	1,760	1,440	2,077
Total Current Liabilities	52,140	51,450	47,220	39,030	36,250	38,383
Long-Term Debt	-	-	-	-	-	9
Long-Term Leases	2,840	3,080	3,340	1,370	800	1,341
Pension & Post-Retirement Benefits	-	270	-	-	10	27
Long-Term Deferred Tax Liabilities	180	180	720	730	450	483
Other Long-Term Liabilities	430	140	160	150	110	122
Total Liabilities	55,590	55,120	51,440	41,280	37,620	40,365

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	1,450	1,450	1,450	1,450	1,450	1,453
Additional Paid-In Capital	-	45,680	45,680	45,680	45,670	45,682
Retained Earnings	-	36,860	28,470	18,660	7,440	-3,026
Treasury Stock	-	-1,200	-1,200	-1,200	-1,200	-1,197
Comprehensive Income & Other	89,170	6,740	6,640	6,620	6,630	6,625
Total Common Equity	90,620	89,530	81,040	71,210	59,990	49,537
Minority Interest	40	40	-	-	-	-789
Shareholders' Equity	90,660	89,570	81,040	71,210	59,990	48,748
Total Liabilities & Equity	146,250	144,690	132,480	112,490	97,610	89,113

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	4,300	4,130	4,800	2,650	1,830	6,054
Net Cash (Debt)	33,180	27,160	24,180	15,960	9,560	-3,288
Net Cash Growth	45.02%	12.32%	51.50%	66.95%	-	-
Net Cash Per Share	46.73	38.25	34.05	22.48	13.47	-4.64
Filing Date Shares Outstanding	709.88	710.06	710.06	710.06	710.06	709.34
Total Common Shares Outstanding	709.88	710.06	710.06	710.06	710.06	709.34
Working Capital	60,100	54,180	44,800	34,740	26,090	13,251
Book Value Per Share	127.66	126.09	114.13	100.29	84.49	69.84
Tangible Book Value	89,380	88,220	77,740	67,710	56,250	45,667
Tangible Book Value Per Share	125.91	124.24	109.48	95.36	79.22	64.38
Land	-	1,190	1,190	1,420	2,520	2,730
Buildings	-	3,790	3,700	3,690	4,450	4,986
Machinery	-	14,640	14,500	13,580	12,910	14,786
Construction In Progress	-	770	720	370	670	877

Data Source: S&P Global Market Intelligence Last updated: Oct 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 29, 2026

Data Sources Report a data error