Balance Sheet
Consolidated
| IN CR | MAR 2026 | MAR 2025 | MAR 2024 | MAR 2023 | MAR 2022 | MAR 2021 |
|---|---|---|---|---|---|---|
| SOURCES OF FUNDS | ||||||
| Share Capital | 145.00 | 145.00 | 145.00 | 145.50 | 145.30 | 145.30 |
| Share warrants and Outstandings | 1.00 | 1.00 | 1.00 | 0.70 | -0.20 | 0.00 |
| Total Reserve | 8,807.00 | 7,958.00 | 6,975.00 | 5,853.30 | 4,808.60 | 3,974.50 |
| Shareholder's Funds | 8,953.00 | 8,104.00 | 7,121.00 | 5,999.50 | 4,953.70 | 4,119.80 |
| Minority Interest | 4.00 | 0.00 | 0.00 | 0.00 | -78.90 | -60.90 |
| Secured Loans | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Unsecured Loans | 0.00 | 0.00 | 0.00 | 0.30 | 0.90 | 2.20 |
| Total Debts | 6.00 | 0.00 | 25.00 | 1.10 | 341.70 | 879.00 |
| Total Liabilities | 9,633.00 | 8,998.00 | 7,273.00 | 6,092.10 | 5,024.70 | 4,173.20 |
| APPLICATION OF FUNDS : | ||||||
| Gross Block | 2,834.00 | 3,163.00 | 2,866.00 | 2,840.30 | 3,224.00 | 3,011.50 |
| Less: Accumulated Depreciation | 1,469.00 | 1,526.00 | 1,425.00 | 1,222.90 | 1,335.20 | 1,112.00 |
| Less: Impairment of Assets | 19.00 | 0.00 | 20.00 | 108.50 | 34.00 | 13.90 |
| Net Block | 1,346.00 | 1,637.00 | 1,421.00 | 1,508.90 | 1,854.80 | 1,885.60 |
| Lease Adjustment | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 77.00 | 72.00 | 37.00 | 82.80 | 95.70 | 96.70 |
| Pre-operative Expenses pending | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Assets in transit | 58.00 | 75.00 | 139.00 | 25.30 | 0.00 | 0.00 |
| Investments | 3,298.00 | 3,524.00 | 2,697.00 | 2,008.40 | 1,871.70 | 1,580.60 |
| Current Assets, Loans and Advances | ||||||
| Inventories | 2,668.00 | 2,305.00 | 2,063.00 | 2,230.00 | 2,156.70 | 2,051.90 |
| Sundry Debtors | 3,609.00 | 3,410.00 | 3,056.00 | 2,434.00 | 2,373.60 | 2,187.20 |
| Cash and Bank | 1,977.00 | 2,030.00 | 1,269.00 | 883.30 | 60.30 | 83.90 |
| Other Current Assets | 180.00 | 379.00 | 169.00 | 173.70 | 179.10 | 357.80 |
| Loans and Advances | 856.00 | 316.00 | 221.00 | 257.80 | 1,515.30 | 122.20 |
| Total Current Assets | 10,447.00 | 9,313.00 | 7,377.00 | 6,234.60 | 6,507.10 | 4,803.00 |
| Less : Current Liabilities and Provisions | ||||||
| Current Liabilities | 1,358.00 | 1,728.00 | 1,224.00 | 1,185.80 | 1,152.50 | 1,149.70 |
| Provisions | 1,656.00 | 866.00 | 700.00 | 656.00 | 2,108.20 | 896.30 |
| Total Current Liabilities | 5,403.00 | 4,833.00 | 3,903.00 | 3,624.30 | 5,182.00 | 4,337.70 |
| Net Current Assets | 5,044.00 | 4,480.00 | 3,474.00 | 2,610.30 | 1,325.10 | 465.30 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets by Liabilities | -266.00 | -83.00 | -104.00 | -112.20 | -99.50 | -145.00 |
| Total Assets | 9,633.00 | 8,998.00 | 7,273.00 | 6,092.10 | 5,024.70 | 4,173.20 |
| Contingent Liabilities | 820.00 | 772.00 | 946.00 | 953.70 | 1,441.70 | 1,376.40 |
SOURCES OF FUNDS
MAR 2026:-
MAR 2025:-
MAR 2024:-
MAR 2023:-
Share Capital
MAR 2026:145
MAR 2025:145
MAR 2024:145
MAR 2023:145.5
Share warrants and Outstandings
MAR 2026:1
MAR 2025:1
MAR 2024:1
MAR 2023:0.7
Total Reserve
MAR 2026:8,807
MAR 2025:7,958
MAR 2024:6,975
MAR 2023:5,853.3
Shareholder's Funds
MAR 2026:8,953
MAR 2025:8,104
MAR 2024:7,121
MAR 2023:5,999.5
Minority Interest
MAR 2026:4
MAR 2025:0
MAR 2024:0
MAR 2023:0
Secured Loans
MAR 2026:0
MAR 2025:0
MAR 2024:0
MAR 2023:0
Unsecured Loans
MAR 2026:0
MAR 2025:0
MAR 2024:0
MAR 2023:0.3
Total Debts
MAR 2026:6
MAR 2025:0
MAR 2024:25
MAR 2023:1.1
Total Liabilities
MAR 2026:9,633
MAR 2025:8,998
MAR 2024:7,273
MAR 2023:6,092.1
APPLICATION OF FUNDS :
MAR 2026:-
MAR 2025:-
MAR 2024:-
MAR 2023:-
Gross Block
MAR 2026:2,834
MAR 2025:3,163
MAR 2024:2,866
MAR 2023:2,840.3
Less: Accumulated Depreciation
MAR 2026:1,469
MAR 2025:1,526
MAR 2024:1,425
MAR 2023:1,222.9
Less: Impairment of Assets
MAR 2026:19
MAR 2025:0
MAR 2024:20
MAR 2023:108.5
Net Block
MAR 2026:1,346
MAR 2025:1,637
MAR 2024:1,421
MAR 2023:1,508.9
Lease Adjustment
MAR 2026:0
MAR 2025:0
MAR 2024:0
MAR 2023:0
Capital Work in Progress
MAR 2026:77
MAR 2025:72
MAR 2024:37
MAR 2023:82.8
Pre-operative Expenses pending
MAR 2026:0
MAR 2025:0
MAR 2024:0
MAR 2023:0
Assets in transit
MAR 2026:58
MAR 2025:75
MAR 2024:139
MAR 2023:25.3
Investments
MAR 2026:3,298
MAR 2025:3,524
MAR 2024:2,697
MAR 2023:2,008.4
Current Assets, Loans and Advances
MAR 2026:-
MAR 2025:-
MAR 2024:-
MAR 2023:-
Inventories
MAR 2026:2,668
MAR 2025:2,305
MAR 2024:2,063
MAR 2023:2,230
Sundry Debtors
MAR 2026:3,609
MAR 2025:3,410
MAR 2024:3,056
MAR 2023:2,434
Cash and Bank
MAR 2026:1,977
MAR 2025:2,030
MAR 2024:1,269
MAR 2023:883.3
Other Current Assets
MAR 2026:180
MAR 2025:379
MAR 2024:169
MAR 2023:173.7
Loans and Advances
MAR 2026:856
MAR 2025:316
MAR 2024:221
MAR 2023:257.8
Total Current Assets
MAR 2026:10,447
MAR 2025:9,313
MAR 2024:7,377
MAR 2023:6,234.6
Less : Current Liabilities and Provisions
MAR 2026:-
MAR 2025:-
MAR 2024:-
MAR 2023:-
Current Liabilities
MAR 2026:1,358
MAR 2025:1,728
MAR 2024:1,224
MAR 2023:1,185.8
Provisions
MAR 2026:1,656
MAR 2025:866
MAR 2024:700
MAR 2023:656
Total Current Liabilities
MAR 2026:5,403
MAR 2025:4,833
MAR 2024:3,903
MAR 2023:3,624.3
Net Current Assets
MAR 2026:5,044
MAR 2025:4,480
MAR 2024:3,474
MAR 2023:2,610.3
Miscellaneous Expenses not written off
MAR 2026:0
MAR 2025:0
MAR 2024:0
MAR 2023:0
Deferred Tax Assets by Liabilities
MAR 2026:-266
MAR 2025:-83
MAR 2024:-104
MAR 2023:-112.2
Total Assets
MAR 2026:9,633
MAR 2025:8,998
MAR 2024:7,273
MAR 2023:6,092.1
Contingent Liabilities
MAR 2026:820
MAR 2025:772
MAR 2024:946
MAR 2023:953.7
FAQs
What are the Total Assets of United Spirits in the recent year?
The total assets of United Spirits in the most recent year are ₹9,633.00 crore. This is a cumulative figure comprising both current and non-current assets, representing resources that provide future economic benefits.
What is the Total Liability of United Spirits in the recent financial year?
As per the latest financial reports, the total liabilities of United Spirits in March 2026 are ₹9,633.00 crore. This figure represents the total amount owed by the company, including short-term and long-term obligations. While some liabilities are normal, increasing liabilities without corresponding growth in earnings and assets may indicate weak financial health.
What are the Contingent Liabilities of United Spirits in the financial year 2026?
United Spirits has accounted for ₹820.00 crore as contingent liabilities in the recent financial year. This indicates potential losses that may arise in the future due to specific uncertain events.
What is the Capital Work-in-Progress of United Spirits in the financial year 2026?
In the financial year 2026, United Spirits has ₹77.00 crore as Capital Work-in-Progress. This metric represents costs associated with assets that are under construction or development but not yet ready for their intended use.
Can I invest in United Spirits shares with Anand Rathi?
Yes! If you are already registered with Anand Rathi, you can buy United Spirits stocks through the TradeMobi Trading App or the Web Trading Platform.If you are new to Anand Rathi, follow these steps to open a demat account:
- Fill out the form with basic details.
- Upload the requested documents (ID proof, address proof, PAN card, and bank details) for verification.
- Complete the eKYC process online.
- Activate your account and start investing seamlessly through our trading app or web platform.