United Spirits Limited (NSE: UNITDSPR)

United Spirits Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	13,330	10,520	1,150	545	778	661
Short-Term Investments	7,650	8,090	10,240	2,221	-	-
Cash & Short-Term Investments	20,980	18,610	11,390	2,766	778	661
Cash Growth	9.54%	63.39%	311.79%	255.53%	17.70%	-69.45%
Accounts Receivable	34,760	30,560	24,340	23,736	21,872	22,835
Other Receivables	-	240	1,230	574	2,186	3,058
Receivables	34,820	30,900	25,730	24,423	24,072	26,053
Inventory	22,370	20,630	22,300	21,567	20,519	19,275
Prepaid Expenses	-	1,450	1,130	1,132	1,392	1,293
Other Current Assets	3,000	2,180	1,790	1,746	1,269	1,421
Total Current Assets	81,170	73,770	62,340	51,634	48,030	48,703
Property, Plant & Equipment	13,890	11,080	12,180	15,635	15,774	16,554
Long-Term Investments	540	460	300	-	-	219
Goodwill	10	10	10	210	210	210
Other Intangible Assets	3,360	3,490	3,730	3,660	3,839	4,006
Long-Term Accounts Receivable	3,650	3,650	-	-	-	-
Long-Term Deferred Tax Assets	1,720	1,770	1,570	1,478	1,711	1,590
Other Long-Term Assets	15,210	18,260	17,480	16,496	15,806	17,047
Total Assets	119,550	112,490	97,610	89,113	85,370	88,513
Accounts Payable	19,230	19,340	17,540	15,552	13,946	11,689
Accrued Expenses	-	12,940	12,530	12,863	14,635	8,289
Short-Term Debt	-	250	-	3,392	8,745	16,060
Current Portion of Long-Term Debt	-	-	10	16	23	7,530
Current Portion of Leases	1,400	1,030	1,020	1,296	653	762
Current Income Taxes Payable	3,370	3,320	2,830	2,765	3,225	2,976
Current Unearned Revenue	-	390	880	422	618	1,311
Other Current Liabilities	14,480	1,760	1,440	2,077	1,532	1,321
Total Current Liabilities	38,480	39,030	36,250	38,383	43,377	49,938
Long-Term Debt	-	-	-	9	22	147
Long-Term Leases	3,780	1,370	800	1,341	925	1,203
Long-Term Unearned Revenue	-	-	-	-	100	200
Long-Term Deferred Tax Liabilities	720	730	450	483	261	76
Other Long-Term Liabilities	250	150	110	122	64	57
Total Liabilities	43,230	41,280	37,620	40,365	44,781	51,646
Common Stock	1,450	1,450	1,450	1,453	1,453	1,453
Additional Paid-In Capital	-	45,680	45,670	45,682	45,682	45,682
Retained Earnings	-	18,660	7,440	-3,026	-11,436	-15,322
Treasury Stock	-	-1,200	-1,200	-1,197	-1,197	-1,197
Comprehensive Income & Other	74,870	6,620	6,630	6,625	6,696	6,664
Total Common Equity	76,320	71,210	59,990	49,537	41,198	37,280
Minority Interest	-	-	-	-789	-609	-413
Shareholders' Equity	76,320	71,210	59,990	48,748	40,589	36,867
Total Liabilities & Equity	119,550	112,490	97,610	89,113	85,370	88,513
Total Debt	5,180	2,650	1,830	6,054	10,368	25,702
Net Cash (Debt)	15,800	15,960	9,560	-3,288	-9,590	-25,041
Net Cash Growth	-7.74%	66.95%	-	-	-	-
Net Cash Per Share	22.26	22.49	13.47	-4.64	-13.52	-35.30
Filing Date Shares Outstanding	710.42	710.06	710.06	709.34	709.34	709.34
Total Common Shares Outstanding	710.42	710.06	710.06	709.34	709.34	709.34
Working Capital	42,690	34,740	26,090	13,251	4,653	-1,235
Book Value Per Share	107.43	100.29	84.49	69.84	58.08	52.56
Tangible Book Value	72,950	67,710	56,250	45,667	37,149	33,064
Tangible Book Value Per Share	102.69	95.36	79.22	64.38	52.37	46.61
Land	-	1,420	2,520	2,730	2,747	2,595
Buildings	-	3,690	4,450	4,986	4,877	4,828
Machinery	-	13,580	12,910	14,786	14,845	14,167
Construction In Progress	-	370	670	877	883	1,041

Source: S&P Capital IQ. Standard template. Financial Sources.