United Spirits (NSE:UNITDSPR) EPS (Basic): ₹25.87 (TTM As of Mar. 2026)


NSE:UNITDSPR United Spirits Ltd NSE:UNITDSPR
90 GF Score
Price ₹1,359.10
GF Value ₹1,397.44
Valuation Fairly Valued
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What is United Spirits EPS (Basic)?

United Spirits NSE:UNITDSPR +1.60% 90 EPS (Basic) is ₹25.87 as of Mar. 2026. GuruFocus rates NSE:UNITDSPR with a GF Score™ of 90/100 and a GF Value™ of ₹1,397.44 (Fairly Valued).

United Spirits's basic earnings per share (Basic EPS) for the three months ended in Mar. 2026 was ₹7.59. Its basic earnings per share (Basic EPS) for the trailing twelve months (TTM) ended in Mar. 2026 was ₹25.87.

United Spirits's EPS (Diluted) for the three months ended in Mar. 2026 was ₹7.59. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was ₹25.87.

United Spirits's EPS without NRI for the three months ended in Mar. 2026 was ₹8.46. Its EPS without NRIearnings per share without non-recurring items for the trailing twelve months (TTM) ended in Mar. 2026 was 27.30.

During the past 12 months, United Spirits's average EPS without NRIGrowth Rate was 19.20% per year. During the past 3 years, the average EPS without NRI Growth Rate was 23.40% per year. During the past 5 years, the average EPS without NRI Growth Rate was 29.30% per year. During the past 10 years, the average EPS without NRI Growth Rate was 16.50% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EPS without NRI Growth Rate using EPS without NRI data.

During the past 13 years, United Spirits's highest 3-Year average EPS without NRI Growth Rate was 114.20% per year. The lowest was -60.40% per year. And the median was 15.15% per year.

United Spirits  (NSE:UNITDSPR) EPS (Basic) Explanation

EPS is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.

Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.

United Spirits EPS (Basic) Related Terms

United Spirits EPS (Basic) Historical Data

* Premium members only.

The historical data trend for United Spirits's EPS (Basic) 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 EPS (Basic) Chart

United Spirits Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
EPS (Basic)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 11.68 16.01 19.83 22.28 25.89

United Spirits Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
EPS (Basic) 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 5.93 5.87 6.53 5.88 7.59
NSE:UNITDSPR
90GF Score
United Spirits Ltd NSE:UNITDSPR
EPS (Basic) is just one metric. See GF Score™, valuation, warning signs, and more.
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United Spirits EPS (Basic) Calculation

EPS (Basic) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Basic earnings per share (EPS) do not factor in the dilutive effects on convertible securities.

United Spirits's Basic EPS for the fiscal year that ended in Mar. 2026 is calculated as

Basic EPS (A: Mar. 2026 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(18380-0)/709.927
=25.89

United Spirits's Basic EPS for the quarter that ended in Mar. 2026 is calculated as

Basic EPS (Q: Mar. 2026 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(5390-0)/710.145
=7.59

EPS (Basic) for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₹25.87

* 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.

Frequently Asked Questions Learn more about EPS (Basic) →
What does a EPS (Basic) of ₹25.87 mean?
United Spirits (NSE:UNITDSPR) has a EPS (Basic) of ₹25.87 as of Mar. 2026. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on United Spirits and its competitors.
Is United Spirits' EPS (Basic) too high?
United Spirits' current EPS (Basic) is ₹25.87. Overall, United Spirits has a GF Score™ of 90/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does United Spirits' EPS (Basic) compare to BF.B?
United Spirits' EPS (Basic) of ₹25.87 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 EPS (Basic) for a Beverages - Alcoholic company?
A good EPS (Basic) depends on the Beverages - Alcoholic industry context. However, EPS (Basic) 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 EPS (Basic) mean?
A high EPS (Basic) can signal that a stock is expensive relative to its fundamentals. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on United Spirits and its competitors. United Spirits's current EPS (Basic) is ₹25.87. 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 ₹1,397.44, compared to a current price of ₹1,359.10 — trading 2.7% below its estimated fair value. The current EPS (Basic) is ₹25.87. United Spirits' overall GF Score™ is 90/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Basic) calculated?
EPS (Basic) is calculated from a company's financial statements. For United Spirits (NSE:UNITDSPR), the current EPS (Basic) is ₹25.87 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 ₹1,359.10 is trading 2.7% below its estimated GF Value™ of ₹1,397.44. GuruFocus considers United Spirits to be Fairly Valued.

Key valuation signals for NSE:UNITDSPR:

  • EPS (Basic): ₹25.87
  • GF Value™: ₹1,397.44 vs. price of ₹1,359.10 (2.7% below fair value)
  • GF Score™: 90/100

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.
90GF Score

Get the complete analysis for NSE:UNITDSPR

EPS (Basic) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹1,359.10
Price
₹1,397.44
GF Value