United Spirits 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	19,770	13,280	10,520	1,150	545
Short-Term Investments	11,570	15,700	8,090	10,240	2,221
Cash & Short-Term Investments	31,340	28,980	18,610	11,390	2,766
Cash Growth	8.14%	55.72%	63.39%	311.79%	255.53%
Accounts Receivable	36,090	34,100	30,560	24,340	23,736
Other Receivables	-	2,410	240	1,230	574
Receivables	36,100	36,730	30,900	25,730	24,423
Inventory	26,680	23,050	20,630	22,300	21,567
Prepaid Expenses	-	1,380	1,450	1,130	1,132
Other Current Assets	11,510	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	140	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	18,340	15,190	18,260	17,480	16,496
Total Assets	144,690	132,480	112,490	97,610	89,113
Accounts Payable	23,830	22,110	19,340	17,540	15,552
Accrued Expenses	-	14,840	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	-	1,320	390	880	422
Other Current Liabilities	20,860	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	-	-	-	10	27
Long-Term Deferred Tax Liabilities	180	720	730	450	483
Other Long-Term Liabilities	410	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	45,670	45,682
Retained Earnings	88,080	28,470	18,660	7,440	-3,026
Treasury Stock	-	-1,200	-1,200	-1,200	-1,197
Comprehensive Income & Other	-	6,640	6,620	6,630	6,625
Total Common Equity	89,530	81,040	71,210	59,990	49,537
Minority Interest	40	-	-	-	-789
Shareholders' Equity	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	4,800	2,650	1,830	6,054
Net Cash (Debt)	27,210	24,180	15,960	9,560	-3,288
Net Cash Growth	12.53%	51.50%	66.95%	-	-
Net Cash Per Share	2.90	34.05	22.48	13.47	-4.64
Filing Date Shares Outstanding	710	710.06	710.06	710.06	709.34
Total Common Shares Outstanding	710	710.06	710.06	710.06	709.34
Working Capital	54,180	44,800	34,740	26,090	13,251
Book Value Per Share	126.10	114.13	100.29	84.49	69.84
Tangible Book Value	88,220	77,740	67,710	56,250	45,667
Tangible Book Value Per Share	124.25	109.48	95.36	79.22	64.38
Land	-	1,190	1,420	2,520	2,730
Buildings	-	3,700	3,690	4,450	4,986
Machinery	-	14,260	13,580	12,910	14,786
Construction In Progress	-	720	370	670	877

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