United Spirits Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun '26 Jun 30, 2026	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	-	8,590	13,280	10,520	1,150	545
Short-Term Investments	-	22,700	15,700	8,090	10,240	2,221
Cash & Short-Term Investments	31,290	31,290	28,980	18,610	11,390	2,766
Cash Growth	7.97%	7.97%	55.72%	63.39%	311.79%	255.53%
Accounts Receivable	-	36,090	34,100	30,560	24,340	23,736
Other Receivables	-	420	2,410	240	1,230	574
Receivables	-	36,520	36,730	30,900	25,730	24,423
Inventory	-	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	-	9,760	1,880	2,180	1,790	1,746
Total Current Assets	-	105,630	92,020	73,770	62,340	51,634
Property, Plant & Equipment	-	12,920	13,790	11,080	12,180	15,635
Long-Term Investments	-	2,220	3,230	460	300	-
Goodwill	-	550	10	10	10	210
Other Intangible Assets	-	760	3,290	3,490	3,730	3,660
Long-Term Accounts Receivable	-	3,510	3,400	3,650	-	-
Long-Term Deferred Tax Assets	-	2,840	1,550	1,770	1,570	1,478
Other Long-Term Assets	-	16,260	15,190	18,260	17,480	16,496
Total Assets	-	144,690	132,480	112,490	97,610	89,113
Accounts Payable	-	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	-	60	-	250	-	3,392
Current Portion of Long-Term Debt	-	-	-	-	10	16
Current Portion of Leases	-	990	1,460	1,030	1,020	1,296
Current Income Taxes Payable	-	5,710	3,800	3,320	2,830	2,765
Current Unearned Revenue	-	120	1,320	390	880	422
Other Current Liabilities	-	4,900	3,690	1,760	1,440	2,077
Total Current Liabilities	-	51,450	47,220	39,030	36,250	38,383
Long-Term Debt	-	-	-	-	-	9
Long-Term Leases	-	3,080	3,340	1,370	800	1,341
Pension & Post-Retirement Benefits	-	270	-	-	10	27
Long-Term Deferred Tax Liabilities	-	180	720	730	450	483
Other Long-Term Liabilities	-	140	160	150	110	122
Total Liabilities	-	55,120	51,440	41,280	37,620	40,365
Common Stock	-	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	-	6,740	6,640	6,620	6,630	6,625
Total Common Equity	89,530	89,530	81,040	71,210	59,990	49,537
Minority Interest	-	40	-	-	-	-789
Shareholders' Equity	89,570	89,570	81,040	71,210	59,990	48,748
Total Liabilities & Equity	-	144,690	132,480	112,490	97,610	89,113
Total Debt	4,130	4,130	4,800	2,650	1,830	6,054
Net Cash (Debt)	27,160	27,160	24,180	15,960	9,560	-3,288
Net Cash Growth	12.32%	12.32%	51.50%	66.95%	-	-
Net Cash Per Share	38.26	38.25	34.05	22.48	13.47	-4.64
Filing Date Shares Outstanding	709.58	710.06	710.06	710.06	710.06	709.34
Total Common Shares Outstanding	709.58	710.06	710.06	710.06	710.06	709.34
Working Capital	-	54,180	44,800	34,740	26,090	13,251
Book Value Per Share	126.09	126.09	114.13	100.29	84.49	69.84
Tangible Book Value	88,220	88,220	77,740	67,710	56,250	45,667
Tangible Book Value Per Share	124.24	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