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United Spirits's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 107.83.
United Spirits's Days Inventory for the
three
months ended in Mar. 2026 was 151.5.
United Spirits's Days Payable for the
three
months ended in Mar. 2026 was 135.31.
Therefore, United Spirits's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 124.02.
United Spirits (NSE:UNITDSPR) Cash Conversion Cycle Explanation
Generally, the lower this number is, the better for the company. Although it should be combined with other metrics (such as ROE % and ROA %), it can be especially useful for comparing close competitors, because the company with the lowest CCC is often the one with better management.
Be Aware
CCC is most effective with retail-type companies, which have inventories that are sold to customers. Consulting businesses, software companies and insurance companies are all examples of companies for whom this metric is meaningless.
The CCC is one of several tools that can help you evaluate management, especially if it is calculated for several consecutive time periods and for several competitors. Decreasing or steady CCCs are good, while rising ones should motivate you to dig a bit deeper.
United Spirits Cash Conversion Cycle Related Terms
United Spirits Cash Conversion Cycle Historical Data
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The historical data trend for United Spirits's Cash Conversion Cycle can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
NSE:UNITDSPR vs BF.B: Cash Conversion Cycle Comparison
For the Beverages - Wineries & Distilleries subindustry, United Spirits's Cash Conversion Cycle, along with its competitors' market caps and Cash Conversion Cycle data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
United Spirits Cash Conversion Cycle vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, United Spirits's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where United Spirits's Cash Conversion Cycle falls into.
Cash Conversion Cycle (CCC) measures how fast a company can convert cash on hand into even more cash on hand. This metric looks at the amount of time needed to sell inventory, the amount of time needed to collect receivables and the length of time the company is afforded to pay its bills without incurring penalties.
Cash Conversion Cycle is one of several measures of management effectiveness.
United Spirits's Cash Conversion Cycle for the fiscal year that ended in Mar. 2026 is calculated as
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
United Spirits (NSE:UNITDSPR) has a Cash Conversion Cycle of 124.02 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on United Spirits and its competitors.
Is United Spirits' Cash Conversion Cycle too high?
United Spirits' current Cash Conversion Cycle is 124.02. The Beverages - Alcoholic industry median Cash Conversion Cycle is 146.50. United Spirits' value of 124.02 is 15.3% below this industry median. Overall, United Spirits has a GF Score™ of 89/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does United Spirits' Cash Conversion Cycle compare to BF.B?
United Spirits' Cash Conversion Cycle of 124.02 can be compared against companies in the Beverages - Alcoholic industry. The industry median Cash Conversion Cycle is 146.50. United Spirits' value of 124.02 is 15.3% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Conversion Cycle for a Beverages - Alcoholic company?
The median Cash Conversion Cycle among Beverages - Alcoholic companies is 146.50, based on 210 companies in the industry. Companies in the top quartile (top 25%) have a Cash Conversion Cycle significantly above this median, while those in the bottom quartile fall well below. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. United Spirits's current Cash Conversion Cycle of 124.02 is 15.3% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Conversion Cycle mean?
A high Cash Conversion Cycle can signal that a stock is expensive relative to its fundamentals. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on United Spirits and its competitors. For the Beverages - Alcoholic industry, the median Cash Conversion Cycle is 146.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. United Spirits's current Cash Conversion Cycle is 124.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is United Spirits stock overvalued right now?
Based on GuruFocus' analysis, United Spirits (NSE:UNITDSPR) is currently considered Fairly Valued. The stock's GF Value™ is ₹1,399.26, compared to a current price of ₹1,381.60 — trading 1.3% below its estimated fair value. The current Cash Conversion Cycle is 124.02 and 15.3% below the Beverages - Alcoholic industry median of 146.50. United Spirits' overall GF Score™ is 89/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Conversion Cycle calculated?
Cash Conversion Cycle is calculated from a company's financial statements. For United Spirits (NSE:UNITDSPR), the current Cash Conversion Cycle is 124.02 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is United Spirits (NSE:UNITDSPR) Overvalued in 2026?
Based on GuruFocus' analysis, United Spirits stock appears to be undervalued.
The current stock price of ₹1,381.60 is trading 1.3% below its estimated GF Value™ of ₹1,399.26.
GuruFocus considers United Spirits to be Fairly Valued.
Key valuation signals for NSE:UNITDSPR:
Cash Conversion Cycle: 124.02
GF Value™: ₹1,399.26 vs. price of ₹1,381.60 (1.3% below fair value)
Industry Position: 15.3% below the Beverages - Alcoholic median
No single metric tells the full story. See the NSE:UNITDSPR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
United Spirits Ltd manufactures and sells spirits, beer, wine, and other alcoholic beverages. The company is engaged in the business of manufacture, purchase, and sale of beverage alcohol and other allied spirits, including through tie-up manufacturing units and strategic franchising of some of its brands. Its brand portfolio consists of McDowell's No.1, Royal Challenge, Black Dog, Signature, Antiquity, Director's Special Black, McDowell's Rum, McDowell's Brandy, Bagpiper, Old Tavern, and Haywards among others. Geographically, the firm generates a majority of its revenue from India. The company's segment includes: Beverage alcohol; and Sports. It derives maximum revenue from Beverage alcohol that manufacture, purchase, franchise and sale of beverage alcohol and other allied spirits.
89GF Score
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