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 Balance Sheet  
United Breweries Ltd.
 
BSE Code 532478
ISIN Demat INE686F01025
Book Value 167.15
NSE Code UBL
Dividend Yield % 0.69
Market Cap 384431.87
P/E 93.05
EPS 15.63
Face Value 1  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital264.40  264.40  264.40  264.40  264.40  
    Equity - Authorised4129.80  4129.80  4129.80  4129.80  4129.80  
    Equity - Issued264.40  264.40  264.40  264.40  264.40  
    Equity Paid Up264.40  264.40  264.40  264.40  264.40  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value1.00  1.00  1.00  1.00  1.00  
Share Warrants & Outstandings59.30  0.00  0.00  0.00  0.00  
Total Reserves43315.50  41519.00  39384.50  39086.80  35558.40  
    Securities Premium6293.80  6293.80  6293.80  6293.80  6293.80  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance30264.50  28473.00  26343.50  26050.80  22526.40  
    General Reserves4288.20  4283.20  4278.20  4273.20  4269.20  
    Other Reserves2469.00  2469.00  2469.00  2469.00  2469.00  
Reserve excluding Revaluation Reserve43315.50  41519.00  39384.50  39086.80  35558.40  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds43639.20  41783.40  39648.90  39351.20  35822.80  
Minority Interest57.20  52.20  46.10  41.40  37.50  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  1075.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  2500.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  -1425.00  
Unsecured Loans0.00  0.00  0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-667.40  -529.30  -450.10  -384.40  -349.70  
    Deferred Tax Assets836.90  743.20  640.20  596.30  504.40  
    Deferred Tax Liability169.50  213.90  190.10  211.90  154.70  
Other Long Term Liabilities560.90  315.10  291.90  310.30  188.30  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions1913.60  1579.60  1245.90  1364.40  693.90  
Total Non-Current Liabilities1807.10  1365.40  1087.70  1290.30  1607.50  
Current Liabilities0  0  0  0  0  
Trade Payables11495.50  9484.50  7169.80  6380.00  6294.70  
    Sundry Creditors11495.50  9484.50  7169.80  6380.00  6294.70  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities19629.10  17076.30  14584.10  12343.90  14174.80  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers651.60  586.40  400.60  433.50  261.40  
    Interest Accrued But Not Due4.30  0.70  0.00  0.00  0.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities18973.20  16489.20  14183.50  11910.40  13913.40  
Short Term Borrowings5748.50  774.10  0.00  0.00  1.70  
    Secured ST Loans repayable on Demands1950.00  774.10  0.00  0.00  1.70  
    Working Capital Loans- Sec1950.00  774.10  0.00  0.00  1.70  
    Buyers Credits - Unsec858.50  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans990.00  -774.10  0.00  0.00  -1.70  
Short Term Provisions957.00  956.40  1020.70  1022.20  910.80  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax0.00  0.00  0.00  0.00  0.00  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  26.50  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions957.00  956.40  1020.70  1022.20  884.30  
Total Current Liabilities37830.10  28291.30  22774.60  19746.10  21382.00  
Total Liabilities83333.60  71492.30  63557.30  60429.00  58849.80  
ASSETS0  0  0  0  0  
Gross Block54597.10  52588.80  51425.10  49394.10  47762.00  
Less: Accumulated Depreciation36734.20  34459.50  32541.30  30265.00  28267.40  
Less: Impairment of Assets373.50  373.50  373.50  0.00  0.00  
Net Block17489.40  17755.80  18510.30  19129.10  19494.60  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress2533.70  1726.80  771.30  1098.90  1287.90  
Non Current Investments78.50  79.70  80.50  83.50  60.60  
Long Term Investment78.50  79.70  80.50  83.50  60.60  
    Quoted24.10  25.30  26.20  27.80  30.00  
    Unquoted55.90  55.90  55.80  57.20  32.10  
Long Term Loans & Advances7878.20  7254.10  7110.60  6021.50  4364.30  
Other Non Current Assets824.60  521.20  220.10  304.70  406.80  
Total Non-Current Assets28804.40  27337.60  26692.80  26637.70  25614.20  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories16164.30  13687.40  14278.10  9358.10  11366.80  
    Raw Materials4737.60  2985.10  4695.70  1589.40  2545.30  
    Work-in Progress4491.90  4071.50  3795.80  3613.20  3961.60  
    Finished Goods3579.90  3206.90  2365.90  1363.80  2257.20  
    Packing Materials1700.10  1861.90  1861.70  1511.10  1519.30  
    Stores  and Spare937.00  893.50  844.80  590.10  552.50  
    Other Inventory717.80  668.50  714.20  690.50  530.90  
Sundry Debtors28606.30  23138.40  14073.20  12548.60  13949.90  
    Debtors more than Six months6592.40  977.20  883.40  1022.40  1162.80  
    Debtors Others23057.10  23094.50  14000.70  12255.70  13366.30  
Cash and Bank4428.80  2142.00  3952.90  9096.80  4692.80  
    Cash in hand0.10  0.20  0.20  0.20  0.90  
    Balances at Bank4428.70  2141.80  3952.70  9096.60  4691.90  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets1112.10  921.60  768.60  809.20  793.60  
    Interest accrued on Investments38.90  25.40  10.40  11.50  8.40  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses1073.20  896.20  758.20  797.70  785.20  
    Other current_assets0.00  0.00  0.00  0.00  0.00  
Short Term Loans and Advances4169.10  4216.00  3743.10  1929.80  2383.70  
    Advances recoverable in cash or in kind530.70  335.90  284.70  210.70  122.20  
    Advance income tax and TDS0.00  0.00  0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances3638.40  3880.10  3458.40  1719.10  2261.50  
Total Current Assets54480.60  44105.40  36815.90  33742.50  33186.80  
Net Current Assets (Including Current Investments)16650.50  15814.10  14041.30  13996.40  11804.80  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets83333.60  71492.30  63557.30  60429.00  58849.80  
Contingent Liabilities15494.40  17720.30  23072.30  12202.00  16825.50  
Total Debt5748.50  774.10  0.00  0.00  2501.70  
Book Value164.83  158.03  149.96  148.83  135.49  
Adjusted Book Value164.83  158.03  149.96  148.83  135.49  
 
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