United Breweries Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	5,716	3,419	1,292	3,299	8,626
Short-Term Investments	-	93.4	132.8	70.7	83.2
Cash & Short-Term Investments	5,716	3,513	1,424	3,369	8,709
Cash Growth	62.72%	146.62%	-57.73%	-61.31%	108.45%
Accounts Receivable	29,440	28,606	23,138	14,073	12,549
Other Receivables	-	38.9	25.4	10.4	11.5
Receivables	29,440	28,645	23,164	14,084	12,560
Inventory	21,503	16,164	13,687	14,278	9,358
Prepaid Expenses	-	1,073	896.2	758.2	797.7
Other Current Assets	5,603	5,134	4,983	4,375	2,366
Total Current Assets	62,262	54,529	44,155	36,865	33,791
Property, Plant & Equipment	25,499	19,885	19,328	19,095	20,000
Long-Term Investments	77.4	121.2	94.8	147.1	133.7
Goodwill	64.5	64.5	64.5	64.5	64.5
Other Intangible Assets	53.4	73.7	90.4	122.3	163.8
Long-Term Deferred Tax Assets	783.4	667.4	529.3	450.1	384.4
Other Long-Term Assets	8,187	6,887	6,272	6,061	4,956
Total Assets	96,926	82,228	70,534	62,804	59,493
Accounts Payable	17,992	11,496	9,485	7,170	6,380
Accrued Expenses	-	17,022	15,069	13,281	11,134
Short-Term Debt	11,753	5,749	774.1	-	-
Current Portion of Leases	324.7	94.4	77.2	48.8	36.8
Current Unearned Revenue	-	651.6	586.4	400.6	433.5
Other Current Liabilities	20,262	2,818	2,300	1,874	1,762
Total Current Liabilities	50,332	37,830	28,291	22,775	19,746
Long-Term Leases	1,088	356.9	169	107.4	60.6
Pension & Post-Retirement Benefits	-	140.5	91.7	42	44.1
Other Long-Term Liabilities	227.8	204	146.1	184.9	249.7
Total Liabilities	51,647	38,532	28,698	23,109	20,101
Common Stock	264.4	264.4	264.4	264.4	264.4
Additional Paid-In Capital	-	6,294	6,294	6,294	6,294
Retained Earnings	-	34,553	32,756	30,622	30,324
Comprehensive Income & Other	44,957	2,528	2,469	2,469	2,469
Total Common Equity	45,221	43,639	41,783	39,649	39,351
Minority Interest	57.4	57.2	52.2	46.1	41.4
Shareholders' Equity	45,278	43,696	41,836	39,695	39,393
Total Liabilities & Equity	96,926	82,228	70,534	62,804	59,493
Total Debt	13,165	6,200	1,020	156.2	97.4
Net Cash (Debt)	-7,450	-2,687	404	3,213	8,612
Net Cash Growth	-	-	-87.43%	-62.69%	452.60%
Net Cash Per Share	-28.18	-10.16	1.53	12.15	32.57
Filing Date Shares Outstanding	264.36	264.41	264.41	264.41	264.41
Total Common Shares Outstanding	264.36	264.41	264.41	264.41	264.41
Working Capital	11,930	16,699	15,863	14,090	14,045
Book Value Per Share	171.06	165.05	158.03	149.96	148.83
Tangible Book Value	45,103	43,501	41,629	39,462	39,123
Tangible Book Value Per Share	170.61	164.52	157.44	149.25	147.97
Land	-	1,990	1,990	1,990	1,990
Buildings	-	8,440	8,408	8,357	8,120
Machinery	-	40,169	38,473	37,487	36,165
Construction In Progress	-	2,534	1,727	771.3	1,099

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