United Spirits Limited (MCDOWELL-N) — Strategic Asset Allocation Index
United Spirits Limited (MCDOWELL-N) has a Strategic Asset Allocation Index of 15.9% as of September 2025. Strategic assets (PP&E of Rs13.37 Billion plus long-term investments of Rs-) total Rs13.37 Billion, measured against net assets of Rs84.08 Billion. A higher index reflects capital-intensive or investment-heavy strategies where strategic assets dominate the equity base. Check how resilient are United Spirits Limited's assets to evaluate the company's liquid asset resilience ratio.
SAAI
Strategic Assets
PP&E
Net Assets
United Spirits Limited Strategic Asset Allocation Index (2016–2025)
This chart shows how United Spirits Limited's Strategic Asset Allocation Index has evolved across 10 annual periods from 2016 to 2025. As of September 2025, the index stands at 15.9%, representing strategic assets of Rs13.37 Billion against net assets of Rs84.08 Billion INR. See United Spirits Limited (MCDOWELL-N) financial flexibility to measure the company's free cash flow as a share of total liabilities.
Annual Strategic Asset Allocation Index for United Spirits Limited (2016–2025)
The table below presents the year-by-year Strategic Asset Allocation Index for United Spirits Limited from 2016 to 2025, covering 10 annual filings. Each row shows PP&E, long-term investments, strategic assets combined, net assets, the index percentage, and the change in percentage points compared to the prior year. For the full company profile including market capitalisation, see United Spirits Limited stock valuation.
| Year | SAAI | Strategic Assets (INR) | PP&E | LT Investments | Net Assets | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 17.0% | Rs13.79 Billion | Rs13.79 Billion | Rs- | Rs81.04 Billion | ▲ +1.5 pp |
| 2024 | 15.6% | Rs11.08 Billion | Rs11.08 Billion | Rs- | Rs71.21 Billion | ▼ -4.7 pp |
| 2023 | 20.3% | Rs12.18 Billion | Rs12.18 Billion | Rs- | Rs59.99 Billion | ▼ -11.8 pp |
| 2022 | 32.1% | Rs15.63 Billion | Rs15.63 Billion | Rs- | Rs48.75 Billion | ▼ -6.8 pp |
| 2021 | 38.9% | Rs15.77 Billion | Rs15.77 Billion | Rs- | Rs40.59 Billion | ▼ -6.0 pp |
| 2020 | 44.9% | Rs16.55 Billion | Rs16.55 Billion | Rs- | Rs36.87 Billion | ▼ -5.2 pp |
| 2019 | 50.1% | Rs15.45 Billion | Rs15.20 Billion | Rs252.00 Million | Rs30.87 Billion | ▼ -10.5 pp |
| 2018 | 60.6% | Rs14.73 Billion | Rs14.73 Billion | Rs- | Rs24.33 Billion | ▼ -32.2 pp |
| 2017 | 92.8% | Rs16.55 Billion | Rs16.55 Billion | Rs- | Rs17.83 Billion | ▼ -0.4 pp |
| 2016 | 93.2% | Rs16.67 Billion | Rs16.59 Billion | Rs82.00 Million | Rs17.90 Billion | — |