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HOME   >  CORPORATE INFO >  BALANCE SHEET
Balance Sheet      
United Spirits Ltd.
BSE Code 532432
ISIN Demat INE854D01024
Book Value 110.65
NSE Code UNITDSPR
Dividend Yield % 0.83
Market Cap 1048367.15
P/E 63.38
EPS 22.74
Face Value 2  
(Rs. in Millions)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital1450.00  1450.00  1450.00  1453.00  1453.00  
    Equity - Authorised5650.00  5650.00  5650.00  5480.00  5480.00  
    Equity - Issued1450.00  1450.00  1450.00  1453.00  1453.00  
    Equity Paid Up1450.00  1450.00  1450.00  1453.00  1453.00  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value2.00  2.00  2.00  2.00  2.00  
Share Warrants & Outstandings10.00  10.00  10.00  -1.00  69.00  
Total Reserves77330.00  68170.00  57980.00  47471.00  39746.00  
    Securities Premium45680.00  45680.00  45680.00  45682.00  45682.00  
    Capital Reserves950.00  950.00  950.00  944.00  683.00  
    Profit & Loss Account Balance18840.00  9680.00  -510.00  -11022.00  -18463.00  
    General Reserves11030.00  11030.00  11030.00  11033.00  11033.00  
    Other Reserves830.00  830.00  830.00  834.00  811.00  
Reserve excluding Revaluation Reserve77330.00  68170.00  57980.00  47471.00  39746.00  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds78790.00  69630.00  59440.00  48923.00  41268.00  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  0.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans0.00  0.00  0.00  9.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  9.00  0.00  
Deferred Tax Assets / Liabilities-1550.00  -1770.00  -1570.00  -1428.00  -1711.00  
    Deferred Tax Assets3060.00  2520.00  1990.00  1762.00  2340.00  
    Deferred Tax Liability1510.00  750.00  420.00  334.00  629.00  
Other Long Term Liabilities3340.00  1370.00  800.00  1341.00  925.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions5040.00  4080.00  120.00  149.00  75.00  
Total Non-Current Liabilities6830.00  3680.00  -650.00  71.00  -711.00  
Current Liabilities0  0  0  0  0  
Trade Payables21520.00  18270.00  17380.00  15279.00  13813.00  
    Sundry Creditors21520.00  18270.00  17380.00  15279.00  13813.00  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities16060.00  11090.00  11420.00  11371.00  11171.00  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers340.00  390.00  510.00  234.00  455.00  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  4.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities15720.00  10700.00  10910.00  11137.00  10712.00  
Short Term Borrowings0.00  0.00  0.00  3392.00  5556.00  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans0.00  0.00  0.00  3392.00  5556.00  
Short Term Provisions8420.00  8290.00  6550.00  20200.00  18875.00  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax7940.00  7670.00  5930.00  19333.00  17528.00  
    Provision for post retirement benefits0.00  0.00  60.00  1.00  368.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions480.00  620.00  560.00  866.00  979.00  
Total Current Liabilities46000.00  37650.00  35350.00  50242.00  49415.00  
Total Liabilities131620.00  110960.00  94140.00  99236.00  89972.00  
ASSETS0  0  0  0  0  
Gross Block27390.00  23140.00  22300.00  25166.00  20992.00  
Less: Accumulated Depreciation14080.00  11880.00  10480.00  9960.00  7984.00  
Less: Impairment of Assets0.00  200.00  0.00  340.00  0.00  
Net Block13310.00  11060.00  11820.00  14866.00  13008.00  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress720.00  370.00  670.00  877.00  781.00  
Non Current Investments2340.00  2240.00  2060.00  2169.00  2021.00  
Long Term Investment2340.00  2240.00  2060.00  2169.00  2021.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted2340.00  2240.00  2060.00  6159.00  6281.00  
Long Term Loans & Advances21250.00  23000.00  15220.00  14165.00  13933.00  
Other Non Current Assets3970.00  1340.00  1740.00  1745.00  1882.00  
Total Non-Current Assets42340.00  39400.00  31920.00  33902.00  31709.00  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments8730.00  5990.00  2560.00  2221.00  0.00  
    Quoted8730.00  5990.00  2560.00  2221.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories23050.00  20630.00  22300.00  21643.00  19810.00  
    Raw Materials5650.00  3900.00  3980.00  2930.00  3018.00  
    Work-in Progress5340.00  6360.00  6020.00  6072.00  5956.00  
    Finished Goods6190.00  4440.00  5230.00  7056.00  6845.00  
    Packing Materials1630.00  1640.00  2190.00  2215.00  1807.00  
    Stores  and Spare150.00  170.00  150.00  161.00  73.00  
    Other Inventory4090.00  4120.00  4730.00  3209.00  2111.00  
Sundry Debtors32880.00  27630.00  23830.00  23021.00  21601.00  
    Debtors more than Six months9390.00  1040.00  970.00  741.00  1606.00  
    Debtors Others25300.00  28310.00  24070.00  23468.00  21485.00  
Cash and Bank17730.00  12090.00  8490.00  328.00  553.00  
    Cash in hand0.00  0.00  0.00  0.00  0.00  
    Balances at Bank17730.00  12000.00  8380.00  266.00  442.00  
    Other cash and bank balances0.00  90.00  110.00  62.00  111.00  
Other Current Assets3760.00  1680.00  1710.00  1780.00  3333.00  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses1320.00  1410.00  1100.00  1099.00  1286.00  
    Other current_assets2440.00  270.00  610.00  681.00  2047.00  
Short Term Loans and Advances3130.00  3540.00  3330.00  16341.00  12966.00  
    Advances recoverable in cash or in kind760.00  730.00  550.00  438.00  508.00  
    Advance income tax and TDS1110.00  1380.00  0.00  13437.00  10271.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  723.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances1260.00  1430.00  2780.00  2466.00  1464.00  
Total Current Assets89280.00  71560.00  62220.00  65334.00  58263.00  
Net Current Assets (Including Current Investments)43280.00  33910.00  26870.00  15092.00  8848.00  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets131620.00  110960.00  94140.00  99236.00  89972.00  
Contingent Liabilities7710.00  9090.00  9190.00  14054.00  15290.00  
Total Debt0.00  0.00  10.00  3417.00  5556.00  
Book Value108.66  96.03  81.97  67.34  56.71  
Adjusted Book Value108.66  96.03  81.97  67.34  56.71  
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