United Spirits Limited (NSEI:UNITDSPR) agreed to acquire an additional majority stake in Nao Spirits & Beverages Private Limited for approximately INR 540 million on June 19, 2025. A cash consideration of INR 538 million will be paid by United Spirits Limited. As part of consideration, INR 538 million is paid towards 37,683 equity shares of Nao Spirits & Beverages Private Limited. In a related transaction, United Spirits Limited also announced fresh subscription to 31,820 equity shares and 27,577 Compulsorily Convertible Preference Shares (?CCPS?) of NAO for an aggregate consideration of approximately INR 560 million. Upon successful completion of both the acquisition of shares in the first tranche under the SPA and the fresh subscription (which will occur simultaneously), the Company will hold shares constituting approximately 97.07% of the paid-up share capital of NAO, resulting in NAO becoming a subsidiary of the Company. Following the successful completion of the acquisition of shares in the second tranche under the SPA which will occur at a later stage, the Company will hold 100% of the paid-up share capital of NAO.
The expected completion of the transaction is June 30, 2026.
United Spirits Limited is India's largest spirits producer. The group provides Scotch (Black Dog, Dalmore, Jura and White & Mackay brands), Whisky (Antiquity, Bagpiper, McDowell's No.1 and McDowell's No.1 Platinum), rhum (Celebration rum), vodka (Pinky, Romanov, Vladivar and White Mischief), gin (Blue Riband) and wine (Bouvet Ladubay and Four Seasons).
India accounts for 99.6% of net sales.
This super rating is the result of a weighted average of the rankings based on the following ratings: Global Valuation (Composite), EPS Revisions (4 months), and Visibility (Composite). We recommend that you carefully review the associated descriptions.
Investor
Investor
This super composite rating is the result of a weighted average of the rankings based on the following ratings: Fundamentals (Composite), Global Valuation (Composite), EPS Revisions (1 year), and Visibility (Composite). We recommend that you carefully review the associated descriptions.
Global
Global
This composite rating is the result of an average of the rankings based on the following ratings: Fundamentals (Composite), Valuation (Composite), Financial Estimates Revisions (Composite), Consensus (Composite), and Visibility (Composite). The company must be covered by at least 4 of these 5 ratings for the calculation to be performed. We recommend that you carefully review the associated descriptions.
Quality
Quality
This composite rating is the result of an average of the rankings based on the following ratings: Capital Efficiency (Composite), Quality of Financial Reporting (Composite), and Financial Health (Composite). The company must be covered by at least 2 of these 3 ratings for the calculation to be performed. We recommend that you carefully review the associated descriptions.
ESG MSCI
ESG MSCI
The MSCI ESG score assesses a company’s environmental, social, and governance practices relative to its industry peers. Companies are rated from CCC (laggard) to AAA (leader). This rating helps investors incorporate sustainability risks and opportunities into their investment decisions.