News ArticleUnited Spirits Limited Reports ₹1,093 Crore Profit Before Tax for Half Year Ended September 30, 2026
Company posts total income of ₹13,400 crore and net profit of ₹853 crore in H1 FY 2026-27, with results reviewed by statutory auditors
United Spirits Limited released its unaudited standalone financial results for the quarter and half year ended September 30, 2026, reporting a profit before tax of ₹1,093 crore for the half year, on total income of ₹13,400 crore. The company detailed revenues, expenses, tax outgo, and net profit showing key financial metrics compared to the previous year and quarter.
United Spirits Limited
General / Other
United Spirits Limited announced its unaudited standalone financial results for the quarter and half year ended September 30, 2026, posting a profit before tax of ₹1,093 crore for the six-month period and net profit of ₹853 crore.
The company reported total income of ₹7,065 crore in the quarter ending September 30, 2026, which amounted to ₹13,400 crore for the half year period. Revenue from operations was ₹7,001 crore in the quarter and ₹13,114 crore for the half year.
Total expenses for the quarter stood at ₹6,456 crore, including excise duty of ₹3,743 crore and cost of materials consumed at ₹1,726 crore. For the half year, total expenses amounted to ₹12,237 crore.
Profit before exceptional items and tax was ₹609 crore in the quarter, improving to ₹1,163 crore in the half year. Exceptional items affected the quarter and half year profits by ₹11 crore and negative ₹70 crore respectively.
Income tax expense totaled ₹158 crore for the quarter and ₹240 crore for the half year, resulting in net profits of ₹462 crore in the quarter and ₹853 crore for the six-month period.
The earnings per share stood at ₹6.35 for the quarter and ₹11.73 for the half year ended September 30, 2026.
Highlights
- Profit before tax for the half year ended September 30, 2026, was ₹1,093 crore.
- Total income for the half year was ₹13,400 crore, including ₹13,114 crore from operations.
- Net profit after tax for the half year was ₹853 crore.
- Quarterly profit before tax increased to ₹620 crore, with net profit of ₹462 crore.
- Costs included ₹3,743 crore excise duty in the quarter and ₹7,153 crore for the half year.
- Basic earnings per share were ₹6.35 for the quarter and ₹11.73 for the half year.
Key Data Snapshot
What happened
- United Spirits Limited released unaudited standalone financial results for quarter and half year ended September 30, 2026.
- The company reported profit before tax of ₹620 crore in the quarter and ₹1,093 crore for the half year.
- Net profit stood at ₹462 crore for the quarter and ₹853 crore for the six months period.
- Total income including revenue from operations was ₹7,065 crore in the quarter and ₹13,400 crore in the half year.
Key details
- Excise duty accounted for ₹3,743 crore of expenses in the quarter and ₹7,153 crore in the half year.
- Total expenses for the quarter were ₹6,456 crore and ₹12,237 crore for the half year.
- Exceptional items affected profits by ₹11 crore gain in the quarter and ₹70 crore loss in the half year.
- Basic earnings per share were ₹6.35 for the quarter and ₹11.73 for the half year.
Regulatory and governance context
- Financial results were approved by the Board of Directors on October 28, 2026.
- Results were subject to Limited Review by the statutory auditors.
- Filing complies with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
- Information is available on the company website www.diageoindia.com.
Highlights
- Profit before tax for the half year ended September 30, 2026, was ₹1,093 crore.
- Total income for the half year was ₹13,400 crore, including ₹13,114 crore from operations.
- Net profit after tax for the half year was ₹853 crore.
- Quarterly profit before tax increased to ₹620 crore, with net profit of ₹462 crore.
- Costs included ₹3,743 crore excise duty in the quarter and ₹7,153 crore for the half year.
- Basic earnings per share were ₹6.35 for the quarter and ₹11.73 for the half year.
Disclosures
- SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Regulation 33
Source Information
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