1. United Spirits Limited(USL)
United Spirits Limited (USL) is the largest spirits company in India and second largest
spirit company in the world.
Dr. Vijay Mallya the Founder.
BY,
RAHUL SANTUKA.
SUVENDU KUMAR SAHOO.
SANTOSH KUMAR M.
FARANUR REHMAN.
VISWAVIJAY MAHAPATRO.
SATYAJEET MUDULII.
2. • Date of Establishment 1999
• Revenue2048.6 ( USD in Millions )
• Market Cap 195839.2372097 ( Rs. in Millions )
• Corporate Address Ub Tower 24,Vittal Mallya Road , Bengaluru-560001,
Karnataka
www.unitedspirits.inManagement Details.
• Chairperson - Vijay Mallya .
MD - V K Rekhi.
• Business OperationBreweries & DistilleriesBackground
• FinancialsTotal Income - Rs. 49907.47 Million ( year ending Mar 2010)
Net Profit - Rs. 3760.22 Million ( year ending Mar 2010)
• Company SecretaryV S Venkataraman.
• BankersAuditorsPrice Waterhouse & Co.
• United Spirits Limited (USL) - the INR 5700 crore spirits arm of the UB
Group – is India’s largest and the world’s 2nd largest spirits company.
• United Spirits recorded global sales of 90 million cases for the fiscal year
that ended on March 31, 2009.
• The company is known to be an innovator in the industry and has several
firsts to its credit such as the first pre-mixed gin, the first Tetrapack in the
spirits industry in India, the first single malt manufactured in Asia and the
first diet whisky in the world.
3. • Besides Whyte & Mackay and Bouvet Ladubay
being 100% subsidiaries of USL, the company
has 20 millionaire brands in its portfolio and
enjoys a strong 59% market share for its first
line brands in India.
4. The Company is known to be an innovator in the
industry and has several firsts to its credit like the first
pre-mixed gin, the first Tetrapack in the spirits industry
in India, first single malt manufactured in Asia and the
first diet versions of whisky and vodka in India.
USL has a global footprint with exports to over 37
countries. It has a sizeable presence in India with
distilleries and sales offices all across the country, and a
committed team of over 7500 people dedicated to the
fulfillment of the company's mission.
USL has established a robust distribution network
covering the whole country.
Extracting the exquisite, infusing the charm.
5. • WHISKY: Royal Challenge , Dalmore , Jura ,
Whyte & Mackay , Black Dog whisky.
• BRANDY: McDowell’s No.1 , Honey Bee , John
Ex-shaw.
• LIQUER: Glavya
• RUM: Celebration Rum , Old Cask Rum , Old
Adventurer Rum.
• GIN: Blue Riband.
• VODKA: Romanov , White Mischief , Pinky.
• KINGFISHER WINES: Bouvet Ladubay ,
Bohemia.
6. TREND ANALYSIS & VERTICAL ANALYSIS
• THE TREND ANALYSIS SHOWING AN CONSISTENT INCREASING
TREND FOR OPERATION INCOME , MATERIAL CONSUMED ,
COST OF SALES OPERATION PROFIT .
• USL LTD IS SHOWING A TREMENDOUS INCREASING TREND
FOR RESERVES & SURPLUS , BUT ITS IN DECREASING TREND
FOR DEPRECIATION.
• VERTICAL ANALYSIS IS BEEN DONE FOR SOURCES OF FUNDS &
IT INDICATES THERE IS GOOD AMOUNT OF RESERVES &
SURPLUS FOR ‘10 , ‘09 , ‘08 , I.E 56 , 60 , 60.
7. INTERPRETATION ON P&L & B.S FIGURES
• THE ADJUSTED PAT IS 306.03 CRORES. PROFIT
IS SIGNIFICANTLY INCREASING FROM
PREVIOUS YRS.
8. • ISSUE OF EQUITY SHARES YEAR AFTER YR. TO INCREASE COMPANIES
FUNDS .
10 - - - 06
125.59 , 100.16 , 100.16 , 94.48 , 60.47 .
• COMPANY CONTRIBUTION TO RESERVES & SURPLUS FUNDS FOR FUTURE
UNCERTAIN EVENTS & CONTIGENCY.(EX:BONUS SHARE)
• THE AMOUNT OF SECURED LAONS IS TO HIGH FROM PREVIOUS YRS
WHICH WILL ATTRACT HIGH INTEREST.FOR THE YEAR ’10 ITS RS.2589
ALMOST DOUBLE OF PREVIOUS YEAR.
• CONSISTENT INCREASE OF ASSETS BY THE COMPANY YEAR AFTER YEAR.
• AMOUNT OF CAPITAL WORK IS PROGRESS IS HIGH.IT INDICATES
COMPANY INVESTING IN NEW VENTURES.
• C.A , LOANS & ADV INC. TREMENDOUSLY , WHICH WILL GIVE INTEREST
TO THE COMPANY. STANDARD RATIO WAS 2:1 BUT ITS MORE THEN 2:1
WHICH IS POSITIVE SIGN FOR THE COMPANY.
• MIS . EXPENSES IS NOT WRITTEN OFF WHICH INDIACTES COMPANY HAS
GIVEN DISCOUNT ON ISSUE OF SHARES . AND PURCHASED CAPITAL ITEMS
BY PAYING EXTRA GOODWILL.
9. Debt equity ratio = total liabilities
shareholder’s equity
It indicates what portion of equity and debt the company
is using to finance its assets.
Fixed asset turnover ratio- it measures the company’s
ability to generate net sales from fixed assets
investments.
Fixed asset turnover ratio = sales
fixed assets
10. Current ratio = current assets
current liabilities
it is a liquidity ratio that measures a company’s ability to
pay short-term obligations.
Quick ratio = current assets-inventories
Current liabilities
It measures company’s ability to meet its short-term
obligations with its most liquid assets.
11. Inventory turnover ratio = current assets-inventories
current liabilities
it show how many times a company’s inventory is sold and
replaced over a period of time.
12. Gross profit margin = sales-cost of goods sold
sales
It illustrates the profit a company makes after paying off
its cost of goods sold
Net profit margin = net income
Sales
It tells how managers and operations of a business are
performing
Dividend payout ratio = yearly dividend/share
EPS
It provides an idea of how well earnings support the dividend payments.
