The company had posted a net profit of Rs 82.5 crore in the same period last fiscal, the Diageo-controlled firm said in a regulatory filing.
Net sales during the quarter under review grew 6,214.6 crore as against Rs 6,017.3 crore in the year-ago period, up 3.27 per cent.
Profit before exceptional items and taxation during the quarter stood at Rs 249.7 crore as compared to 114.3 crore in the same quarter of the previous fiscal.
"In the second quarter, we have delivered strong underlying net sales growth of 4 per cent driven by 12 per cent growth in the Prestige and above segment, despite the impact of the highway ban," United Spirits CEO Anand Kripalu said.
He further said despite the implementation of GST which has resulted in stranded taxes, the company has been able to deliver a robust underlying gross margin improvement in both the second quarter and first half, due to productivity initiatives, price increases in select states, and continued focus on premiumisation.
The company's brands include those of McDowell's No 1 family, Royal Challenge, Antiquity, Bagpiper, Director's Special Whisky and Black Dog scotch whisky, among others.
Lower interest costs and exceptional items have resulted in an overall PAT increase of 71 per cent, USL said.
On the outlook, Kripalu said: "With the recent Supreme Court clarification on the highway ban, we have seen outlets start to re-open in September and we expect the impact of the highway ban to continue to decrease and the business to normalise by end of the third quarter."
While McDowell's No 1 Whisky (excluding Platinum) grew saw 14 per cent increase in net sales in the second quarter, Royal Challenge grew net sales grew 12 per cent.
Similarly, the Signature brand net sales jumped 13 per cent during the quarter and the net sales of Scotch portfolio in the premium and luxury segment grew 8 per cent driven mainly by Johnnie Walker and Black Dog, the company said.
The stock closed 1.41 per cent up at Rs 2,575.25 on BSE.