| 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 |