Below are the financial statements of United Spirits, including the income statement and balance sheet for the company's latest fiscal year. All figures are accurate, verifiable, and fully traceable to the original annual filing where disclosed.
| All figures in INR | 2024 | 2023 |
|---|---|---|
| Income | — | — |
| Revenue from operations | 26,018a | 27,816a |
| Other income | 225a | 73a |
| Total income | 26,243a | 27,889a |
| Expenses | — | — |
| Cost of materials consumed | -5,254a | -5,337a |
| Purchase of stock-in-trade | -675a | -864a |
| Change in inventories of finished goods, work-in-progress and stock-in-trade | -119a | -137a |
| Excise duty | -14,697a | -17,204a |
| Employee benefits expense | -547a | -610a |
| Depreciation and amortisation expense | -275a | -283a |
| Advertisement and sales promotion | -1,048a | -922a |
| Other expenses | -1,677a | -1,598a |
| Finance costs | -76a | -104a |
| Total expenses | -24,368a | -26,785a |
| Profit before share of net loss of investments in associates, exceptional items and tax | 1,875a | 1,104a |
| Share of net loss in associate | -1a | -1a |
| Profit before exceptional items and tax | 1,874a | 1,103a |
| Add/ (less): Exceptional items (net) | -17a | 176a |
| Profit before tax | 1,857a | 1,279a |
| Income tax expense | — | — |
| Current tax | -450a | -281a |
| Current tax relating to earlier years | -10a | -115a |
| Deferred tax (credit) / charge | -9a | -13a |
| Total tax expense | -449a | -153a |
| Profit for the year | 1,408a | 1,126a |
| Profit is attributable to | — | — |
| Owners of United Spirits Limited | 1,408a | 1,137a |
| Non-controlling interests | 0a | -11a |
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