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United Spirits Limited, incorporated in India as United Spirits Ltd. (USL), operates as a beverage alcohol company primarily in India. It manufactures, sells, and distributes a range of alcoholic beverages including whisky, rum, vodka, gin, and brandy. The company is a subsidiary of Diageo plc and focuses its operations on premium alcoholic brands such as Johnnie Walker, Black Dog, Black & White, VAT 69, Antiquity, Signature, Royal Challenge, McDowell’s No.1, Smirnoff, and Captain Morgan. United Spirits Limited targets aspirational Indian consumers through a 'Prestige & Above' focused strategy and utilizes an extensive distribution network across India. It operates within the beverage alcohol, alcoholic beverages, and spirits industries.