United Spirits Limited Net Asset Quality Index
United Spirits Limited net asset quality index. United Spirits Limited (MCDOWELL-N) has a Net Asset Quality Index of 61.9% as of March 2026. This metric measures the proportion of total assets financed by shareholders' equity — total assets of Rs144.69 Billion minus total liabilities of Rs55.12 Billion yields net assets of Rs89.57 Billion. A higher index indicates a stronger, lower-leverage balance sheet. See United Spirits Limited (MCDOWELL-N) shareholders funds for net asset value and shareholders' equity analysis.
Quality Index
Net Assets
Total Assets
Total Liabilities
Net Asset Quality Index of United Spirits Limited (2004–2026)
Net asset quality index of United Spirits Limited from 2004 to 2026. This chart shows how United Spirits Limited's Net Asset Quality Index has evolved across 23 annual periods from 2004 to 2026. As of March 2026, the index stands at 61.9%, representing net assets of Rs89.57 Billion against total assets of Rs144.69 Billion INR. Check MCDOWELL-N strategic assets to equity ratio to assess the company's strategic physical and investment asset allocation.
United Spirits Limited Net Asset Quality Index by Year (2004–2026)
United Spirits Limited net asset quality index by year from 2004 to 2026. The table below presents the year-by-year Net Asset Quality Index for United Spirits Limited from 2004 to 2026, covering 23 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. For live market cap and overall valuation, see MCDOWELL-N market cap.
| Year | Quality Index | Net Assets (INR) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2026 | 61.9% | Rs89.57 Billion | Rs144.69 Billion | Rs55.12 Billion | ▲ +0.7 pp |
| 2025 | 61.2% | Rs81.04 Billion | Rs132.48 Billion | Rs51.44 Billion | ▼ -2.1 pp |
| 2024 | 63.3% | Rs71.21 Billion | Rs112.49 Billion | Rs41.28 Billion | ▲ +1.8 pp |
| 2023 | 61.5% | Rs59.99 Billion | Rs97.61 Billion | Rs37.62 Billion | ▲ +6.8 pp |
| 2022 | 54.7% | Rs48.75 Billion | Rs89.11 Billion | Rs40.37 Billion | ▲ +7.2 pp |
| 2021 | 47.5% | Rs40.59 Billion | Rs85.37 Billion | Rs44.78 Billion | ▲ +5.9 pp |
| 2020 | 41.7% | Rs36.87 Billion | Rs88.51 Billion | Rs51.65 Billion | ▲ +7.8 pp |
| 2019 | 33.9% | Rs30.87 Billion | Rs91.09 Billion | Rs60.22 Billion | ▲ +6.7 pp |
| 2018 | 27.2% | Rs24.33 Billion | Rs89.56 Billion | Rs65.24 Billion | ▲ +7.1 pp |
| 2017 | 20.0% | Rs17.83 Billion | Rs88.96 Billion | Rs71.13 Billion | ▼ -0.9 pp |
| 2016 | 20.9% | Rs17.90 Billion | Rs85.60 Billion | Rs67.71 Billion | ▲ +12.5 pp |
| 2015 | 8.4% | Rs6.60 Billion | Rs78.89 Billion | Rs72.28 Billion | ▼ -12.0 pp |
| 2014 | 20.4% | Rs30.33 Billion | Rs148.58 Billion | Rs118.25 Billion | ▼ -8.9 pp |
| 2013 | 29.3% | Rs47.98 Billion | Rs163.85 Billion | Rs115.87 Billion | ▼ -0.2 pp |
| 2012 | 29.5% | Rs46.76 Billion | Rs158.57 Billion | Rs111.80 Billion | ▼ -3.0 pp |
| 2011 | 32.5% | Rs41.96 Billion | Rs129.17 Billion | Rs87.21 Billion | ▼ -0.7 pp |
| 2010 | 33.2% | Rs37.82 Billion | Rs114.06 Billion | Rs76.24 Billion | ▲ +13.0 pp |
| 2009 | 20.2% | Rs23.92 Billion | Rs118.42 Billion | Rs94.50 Billion | ▼ -2.3 pp |
| 2008 | 22.5% | Rs22.76 Billion | Rs101.25 Billion | Rs78.49 Billion | ▼ -18.6 pp |
| 2007 | 41.1% | Rs15.40 Billion | Rs37.49 Billion | Rs22.08 Billion | ▲ +11.3 pp |
| 2006 | 29.8% | Rs9.70 Billion | Rs32.60 Billion | Rs22.89 Billion | ▲ +12.7 pp |
| 2005 | 17.1% | Rs2.81 Billion | Rs16.44 Billion | Rs13.63 Billion | ▼ -13.6 pp |
| 2004 | 30.7% | Rs2.76 Billion | Rs8.99 Billion | Rs6.23 Billion | — |