ABCDEFGHIJKLMNOPQRSTUVWXYZ
1
2
3
United Spirits Limited - Consolidated Income Statement ('INR Crore)United Spirits Limited - Common Size Income Statement
4
5
Consolidated Income StatementMarch 31, 2025March 31, 2024March 31, 2023March 31, 2022Consolidated Income StatementMarch 31, 2025March 31, 2024March 31, 2023March 31, 2022
6
Revenue or SalesRevenue from Operations₹26,780.00₹25,389.00₹27,578.00₹30,773.00Total Revenue or Income₹27,206.00₹25,724.00₹27,652.00₹30,807.00
7
Other Income₹426.00₹335.00₹74.00₹34.00Cost of Materials Consumed20.01%20.42%19.30%15.55%
8
Total Revenue or Income₹27,206.00₹25,724.00₹27,652.00₹30,807.00Purchase of Stock-in-Trade3.18%2.62%3.12%1.87%
9
Cost Of Goods Sold (COGS)Cost of Materials Consumed₹5,443.00₹5,254.00₹5,337.00₹4,789.00Total COGS79.41%80.64%84.17%86.45%
10
Purchase of Stock-in-Trade₹864.00₹675.00₹864.00₹577.00Gross Profit 20.59%19.36%15.83%13.55%
11
Change in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade₹90.00₹119.00-₹129.00-₹83.00Employee Benefits Expense2.22%2.11%2.20%2.11%
12
Excise Duty₹15,207.00₹14,697.00₹17,204.00₹21,349.00Depreciation and Amortisation Expense1.01%1.03%0.98%0.94%
13
Total COGS₹21,604.00₹20,745.00₹23,276.00₹26,632.00Other Expenses9.24%9.30%8.23%6.43%
14
Revenue - COGSGross Profit ₹5,602.00₹4,979.00₹4,376.00₹4,175.00Total OPEX 12.47%12.44%11.41%9.48%
15
Operating Profit or Earnings Before Interest and Taxes (EBIT)8.12%6.92%4.42%4.08%
16
Operating Expenses (OPEX)Employee Benefits Expense₹605.00₹543.00₹607.00₹650.00Finance Costs0.33%0.30%0.38%0.29%
17
Depreciation and Amortisation Expense₹274.00₹264.00₹271.00₹289.00Add/(Less): Exceptional Items, Net-0.24%-0.07%0.62%-0.51%
18
Other Expenses₹2,513.00₹2,393.00₹2,276.00₹1,980.00Profit Before Tax (PBT)7.56%6.55%4.66%3.28%
19
Total OPEX ₹3,392.00₹3,200.00₹3,154.00₹2,919.00Current Tax1.79%1.53%0.91%0.48%
20
Gross Profit - OPEXOperating Profit or Earnings Before Interest and Taxes (EBIT)₹2,210.00₹1,779.00₹1,222.00₹1,256.00Deferred tax0.04%-0.07%-0.05%0.04%
21
Total Tax Expense1.83%1.45%0.86%0.52%
22
Interest Finance Costs₹89.00₹76.00₹104.00₹88.00Net Income or Proft After Tax (PAT)5.73%5.10%3.80%2.76%
23
Non-Operating IncomeAdd/(Less): Exceptional Items, Net-₹65.00-₹17.00₹171.00-₹156.00
24
EBIT - Interest + Non-Operating IncomeProfit Before Tax (PBT)₹2,056.00₹1,686.00₹1,289.00₹1,012.00
25
26
Tax ExpenseCurrent Tax₹488.00₹393.00₹252.00₹149.00
27
Deferred tax₹10.00-₹19.00-₹15.00₹12.00
28
Total Tax Expense₹498.00₹374.00₹237.00₹161.00
29
PBT - TaxNet Income or Profit After Tax (PAT)₹1,558.00₹1,312.00₹1,052.00₹851.00
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100