United Spirits (NSE:UNITDSPR) Construction In Progress: ₹770 Mil (As of Mar. 2026)


NSE:UNITDSPR United Spirits Ltd NSE:UNITDSPR
92 GF Score
Price ₹1,427.30
GF Value ₹1,401.08
Valuation Fairly Valued
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What is United Spirits Construction In Progress?

United Spirits NSE:UNITDSPR +2.44% 92 Construction In Progress is ₹770 Mil as of Mar. 2026. GuruFocus rates NSE:UNITDSPR with a GF Score™ of 92/100 and a GF Value™ of ₹1,401.08 (Fairly Valued).

United Spirits's quarterly construction in progress declined from Sep. 2025 (₹810 Mil) to Dec. 2025 (₹0 Mil) but then increased from Dec. 2025 (₹0 Mil) to Mar. 2026 (₹770 Mil).

United Spirits's annual construction in progress increased from Mar. 2024 (₹430 Mil) to Mar. 2025 (₹800 Mil) but then declined from Mar. 2025 (₹800 Mil) to Mar. 2026 (₹770 Mil).

United Spirits Construction In Progress Historical Data

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The historical data trend for United Spirits's Construction In Progress 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.

United Spirits Construction In Progress Chart

United Spirits Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Construction In Progress
Get a 7-Day Free Trial Premium Member Only Premium Member Only 907.00 730.00 430.00 800.00 770.00

United Spirits Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Construction In Progress Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 800.00 0.00 810.00 0.00 770.00
NSE:UNITDSPR
92GF Score
United Spirits Ltd NSE:UNITDSPR
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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United Spirits Construction In Progress Calculation

It records the cost of construction work, which is not yet completed (typically, applied to capital budget items). A construction in progress item is not depreciated until the asset is placed in service. Normally, upon completion, a construction in progress item is reclassified, and the reclassified asset is capitalized and depreciated.

What does a Construction In Progress of ₹770 Mil mean?
United Spirits (NSE:UNITDSPR) has a Construction In Progress of ₹770 Mil as of Mar. 2026. Construction in Progress records the amount of construction work that is not complete. View historical data on United Spirits and its competitors.
Is United Spirits' Construction In Progress too high?
United Spirits' current Construction In Progress is ₹770 Mil. Overall, United Spirits has a GF Score™ of 92/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does United Spirits' Construction In Progress compare to BF.B?
United Spirits' Construction In Progress of ₹770 Mil can be compared against companies in the Beverages - Alcoholic industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Construction In Progress for a Beverages - Alcoholic company?
A good Construction In Progress depends on the Beverages - Alcoholic industry context. However, Construction In Progress should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Construction In Progress mean?
A high Construction In Progress can signal that a stock is expensive relative to its fundamentals. Construction in Progress records the amount of construction work that is not complete. View historical data on United Spirits and its competitors. United Spirits's current Construction In Progress is ₹770 Mil. 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 ₹1,401.08, compared to a current price of ₹1,427.30 — trading 1.9% above its estimated fair value. The current Construction In Progress is ₹770 Mil. United Spirits' overall GF Score™ is 92/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Construction In Progress calculated?
Construction In Progress is calculated from a company's financial statements. For United Spirits (NSE:UNITDSPR), the current Construction In Progress is ₹770 Mil 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 overvalued. The current stock price of ₹1,427.30 is trading 1.9% above its estimated GF Value™ of ₹1,401.08. GuruFocus considers United Spirits to be Fairly Valued.

Key valuation signals for NSE:UNITDSPR:

  • Construction In Progress: ₹770 Mil
  • GF Value™: ₹1,401.08 vs. price of ₹1,427.30 (1.9% above fair value)
  • GF Score™: 92/100

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 Business Description

Other Exchanges 532432:India
Address No. 24, Vittal Mallya Road, UB Tower, Bengaluru, KA, IND, 560001
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.
92GF Score

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Construction In Progress is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹1,427.30
Price
₹1,401.08
GF Value