United Spirits Ratios and Metrics

Market cap in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 27, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Market Capitalization	865,416	995,001	805,380	537,015	629,703	394,643
Market Cap Growth	-8.21%	23.54%	49.97%	-14.72%	59.56%	14.81%
Enterprise Value	842,576	979,201	788,255	528,557	638,424	412,923
Last Close Price	1219.05	1383.19	1114.97	740.60	869.17	544.81
PE Ratio	50.31	62.90	57.20	47.23	76.00	102.88
PS Ratio	6.70	8.24	7.11	5.06	6.48	4.85
PB Ratio	10.29	12.28	11.31	8.95	12.92	9.72
P/TBV Ratio	10.85	12.80	11.90	9.55	13.79	10.62
P/FCF Ratio	-	55.74	78.96	112.35	74.66	23.79
P/OCF Ratio	-	51.10	72.04	87.32	64.43	21.71
EV/Sales Ratio	6.52	8.11	6.96	4.98	6.57	5.08
EV/EBITDA Ratio	36.19	46.99	42.33	41.39	42.89	43.35
EV/EBIT Ratio	40.80	49.93	45.56	46.57	48.95	53.80
EV/FCF Ratio	-	54.86	77.28	110.58	75.70	24.89
Debt / Equity Ratio	0.05	0.06	0.04	0.03	0.12	0.26
Debt / EBITDA Ratio	0.18	0.22	0.13	0.13	0.38	0.99
Debt / FCF Ratio	-	0.27	0.26	0.38	0.72	0.63
Net Debt / Equity Ratio	-0.27	-0.30	-0.22	-0.16	0.07	0.24
Net Debt / EBITDA Ratio	-1.04	-1.16	-0.86	-0.75	0.22	1.01
Net Debt / FCF Ratio	-	-1.35	-1.56	-2.00	0.39	0.58
Asset Turnover	-	0.99	1.08	1.14	1.11	0.94
Inventory Turnover	-	2.96	2.85	2.80	2.55	2.28
Quick Ratio	-	1.39	1.27	1.02	0.71	0.57
Current Ratio	-	1.95	1.89	1.72	1.35	1.11
Return on Equity (ROE)	-	20.78%	21.46%	20.71%	18.15%	9.35%
Return on Assets (ROA)	-	10.01%	10.29%	7.60%	9.34%	5.52%
Return on Invested Capital (ROIC)	25.56%	25.92%	24.82%	19.50%	19.04%	9.18%
Return on Capital Employed (ROCE)	-	23.00%	23.60%	18.50%	25.70%	18.30%
Earnings Yield	1.99%	1.59%	1.75%	2.12%	1.32%	0.97%
FCF Yield	-	1.79%	1.27%	0.89%	1.34%	4.20%
Dividend Yield	1.12%	0.87%	0.81%	-	-	-
Payout Ratio	-	22.44%	20.17%	-	-	-
Buyback Yield / Dilution	-0.14%	-	-0.06%	-0.04%	-	-
Total Shareholder Return	0.98%	0.87%	0.75%	-0.04%	-	-

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