United Spirits Limited
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from United Spirits Limited's yearly results (2023–2026), compared with Consumer Defensive companies in India. Tap ? on any ratio for what it means.
What stands out
- Debt Due Cover Ratio: Debt due within a year is covered 243.2 times by its yearly operating cash. Higher than 98% of Consumer Defensive companies in India.
- Self-Funding Ratio: Over the last 3 years its own operating cash covered its investment spending (capex) 10.3 times. Higher than 96% of Consumer Defensive companies in India.
- Steadiness Ratio: Sales and profit both grew in each of the last 3 years. Steadier than 90% of Consumer Defensive companies in India.
Where ₹100 of sales goes
Latest year (Mar 2026). Taxes and other income are not shown, so the parts need not add up to 100.
Cash quality
Profit Cash Ratio
₹94Over the last 3 years, every ₹100 of reported profit came with ₹94 of operating cash.
Lower than 51% of Consumer Defensive companies in India.
Self-Funding Ratio
10.3×Over the last 3 years its own operating cash covered its investment spending (capex) 10.3 times.
Higher than 96% of Consumer Defensive companies in India.
Cash Locked Ratio
₹17For every ₹100 of sales, ₹17 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ₹16 tied up three years earlier.
More money tied up than 51% of Consumer Defensive companies in India.
Growth quality
Steadiness Ratio
3/3 · 3/3Sales and profit both grew in each of the last 3 years.
Steadier than 90% of Consumer Defensive companies in India.
Growth Efficiency Ratio
₹38Sales grew 18% in 3 years; of every extra ₹100 of sales, ₹38 became extra profit.
Higher than 88% of Consumer Defensive companies in India.
Asset Productivity Ratio
+18% / +48%In 3 years sales changed by +18% while total assets changed by +48%. Assets grew faster than sales.
Balance-sheet strength
Debt Due Cover Ratio
243.2×Debt due within a year is covered 243.2 times by its yearly operating cash.
Higher than 98% of Consumer Defensive companies in India.
Cash Cushion Ratio
+3%Cash, after subtracting all debt, equals 3% of its market value (net cash).
Higher than 81% of Consumer Defensive companies in India.
Tangible Assets Ratio
99%Of every ₹100 the company owns, ₹99 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.
Less tangible than 64% of Consumer Defensive companies in India.
Tangible Net Worth Ratio
99%Of every ₹100 of net worth, ₹99 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
Less tangible than 63% of Consumer Defensive companies in India.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
United Spirits Limited owes ₹0.38 for every ₹1 it owns. Net profit rose 16% in the year to Mar 2026, and grew 17% a year on average over 3 years.
Compared with Consumer Defensive companies in India · latest annual results Mar 2026.
P/E ratio
54.1Investors pay ₹54.1 for every ₹1 of United Spirits Limited's yearly profit, higher than 81% of Consumer Defensive companies in India.
P/B ratio
10.19The share price is 10.19 times United Spirits Limited's book value per share, higher than 89% of Consumer Defensive companies in India.
Market cap
₹91,207 CrThe total market value of all of United Spirits Limited's shares at today's price (share price × number of shares), larger than 94% of Consumer Defensive companies in India. PosiCap size class: Meso Cap.
Net worth (book value)
₹8,953 CrWhat United Spirits Limited would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Mar 2026).
Book value per share
₹126.09Net worth divided by the number of shares. The share price of ₹1,284 is 10.2 times this, which is the P/B above.
Return on equity (ROE)
18.8%United Spirits Limited earned 18.8% on its shareholders' money over the last year, higher than 77% of Consumer Defensive companies in India.
Owes vs Owns
0.38×United Spirits Limited owes ₹0.38 for every ₹1 it owns (low), lower than 55% of Consumer Defensive companies in India.
Dividend yield
1.25%United Spirits Limited pays 1.25% of its share price as dividends a year, higher than 66% of dividend-paying Consumer Defensive companies in India.
Revenue growth
+8%Revenue rose 8% in the year to Mar 2026, and grew 6% a year on average over 3 years.
Profit growth
+16%Net profit rose 16% in the year to Mar 2026, and grew 17% a year on average over 3 years.
Profit margin
14.8%United Spirits Limited keeps ₹15 of every ₹100 of revenue as net profit.
Cash quality
0.8×Cash from United Spirits Limited's business was 0.8× its reported profit in the year to Mar 2026 — less cash came in than the profit reported.
Interest cover
12.6×United Spirits Limited's operating profit covered its interest costs 12.6 times in the year to Mar 2026.
Cash vs debt
Net cashUnited Spirits Limited held ₹2,655 Cr more cash than debt (net cash) at Mar 2026.
Questions
What is United Spirits Limited's P/E ratio?
Investors pay ₹54.1 for every ₹1 of United Spirits Limited's yearly profit, higher than 81% of Consumer Defensive companies in India.
How is P/B calculated on PositoAI?
P/B is market cap divided by net worth from the latest balance sheet. For United Spirits Limited: ₹91,207 Cr ÷ ₹8,953 Cr (31 Mar 2026) = 10.2.
What is United Spirits Limited's return on equity?
United Spirits Limited earned 18.8% on its shareholders' money over the last year, higher than 77% of Consumer Defensive companies in India.
How much does United Spirits Limited owe compared with what it owns?
United Spirits Limited owes ₹0.38 for every ₹1 it owns (low), lower than 55% of Consumer Defensive companies in India.
Does United Spirits Limited pay a dividend?
Yes. United Spirits Limited pays 1.25% of its share price as dividends a year, higher than 66% of dividend-paying Consumer Defensive companies in India.
Is United Spirits Limited's revenue growing?
Revenue rose 8% in the year to Mar 2026, and grew 6% a year on average over 3 years.
Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.