United Spirits Ratios and Metrics

Market cap in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2016 - 2020
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	2016 - 2020
Market Capitalization	981,013	995,001	805,380	537,015	629,703	394,643	Upgrade
Market Cap Growth	-9.06%	23.54%	49.97%	-14.72%	59.56%	14.81%	Upgrade
Enterprise Value	958,173	979,201	788,255	528,557	638,424	412,923	Upgrade
Last Close Price	1381.60	1389.05	1119.96	743.90	873.79	547.23	Upgrade
PE Ratio	59.91	62.90	57.20	47.23	76.00	102.88	Upgrade
Forward PE	51.44	56.52	56.62	49.92	58.00	47.49	Upgrade
PS Ratio	7.75	8.24	7.11	5.06	6.48	4.85	Upgrade
PB Ratio	11.66	12.28	11.31	8.95	12.92	9.72	Upgrade
P/TBV Ratio	12.30	12.80	11.90	9.55	13.79	10.62	Upgrade
P/FCF Ratio	49.00	55.74	78.96	112.35	74.66	23.79	Upgrade
P/OCF Ratio	45.27	51.10	72.04	87.32	64.43	21.71	Upgrade
PEG Ratio	3.42	3.73	3.12	3.53	1.54	2.11	Upgrade
EV/Sales Ratio	7.57	8.11	6.96	4.98	6.57	5.08	Upgrade
EV/EBITDA Ratio	41.50	46.99	42.33	41.39	42.89	43.35	Upgrade
EV/EBIT Ratio	46.99	49.93	45.56	46.57	48.95	53.80	Upgrade
EV/FCF Ratio	47.86	54.86	77.28	110.58	75.70	24.89	Upgrade
Debt / Equity Ratio	0.05	0.06	0.04	0.03	0.12	0.26	Upgrade
Debt / EBITDA Ratio	0.18	0.22	0.13	0.13	0.38	0.99	Upgrade
Debt / FCF Ratio	0.21	0.27	0.26	0.38	0.72	0.63	Upgrade
Asset Turnover	1.00	0.99	1.08	1.14	1.11	0.94	Upgrade
Inventory Turnover	2.60	2.96	2.85	2.80	2.55	2.28	Upgrade
Quick Ratio	1.28	1.39	1.27	1.02	0.71	0.57	Upgrade
Current Ratio	1.97	1.95	1.89	1.72	1.35	1.11	Upgrade
Return on Equity (ROE)	20.41%	20.78%	21.46%	20.71%	18.15%	9.35%	Upgrade
Return on Assets (ROA)	10.07%	10.01%	10.29%	7.60%	9.34%	5.52%	Upgrade
Return on Capital (ROIC)	15.10%	15.35%	15.94%	12.16%	15.42%	8.45%	Upgrade
Return on Capital Employed (ROCE)	23.30%	23.00%	23.60%	18.50%	25.70%	18.30%	Upgrade
Earnings Yield	1.67%	1.59%	1.75%	2.12%	1.32%	0.97%	Upgrade
FCF Yield	2.04%	1.79%	1.27%	0.89%	1.34%	4.20%	Upgrade
Dividend Yield	0.85%	0.86%	0.80%	-	-	-	Upgrade
Payout Ratio	52.17%	22.44%	20.17%	-	-	-	Upgrade
Buyback Yield / Dilution	-0.03%	-	-0.06%	-0.04%	-	-	Upgrade
Total Shareholder Return	0.82%	0.86%	0.74%	-0.04%	-	-	Upgrade

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.