Net profit of United Spirits declined 63.79% to Rs 47.06 crore in the quarter ended December 2011 as against Rs 129.96 crore during the previous quarter ended December 2010. Sales declined 0.31% to Rs 1953.94 crore in the quarter ended December 2011 as against Rs 1960.10 crore during the previous quarter ended December 2010.
| Particulars | Quarter Ended |
| | Dec. 2011 | Dec. 2010 | % Var. |
| Sales | 1953.94 | 1960.10 | 0 |
| OPM % | 10.25 | 14.56 | -30 |
| PBDT | 88.06 | 170.68 | -48 |
| PBT | 72.57 | 158.10 | -54 |
| NP | 47.06 | 129.96 | -64 |