The revenue of the company, part of Vijay Mallya-led UB Group, also rose to Rs 875 crore in the same period.

The company had recored revenue of Rs 750 crore in the second quarter of the previous fiscal.

On quarter-on-quarter basis, the net profit, however, fell sharply from Rs 98.64 crore in the first quarter of current fiscal, while revenue also declined from Rs 1,226 crore in the three-month period ended June 30.

The company said its results are not comparable on year- on-year basis as a number of entities have been amalgamated with United Breweries during the past financial year.

Still, a good set of results by the company, whose group firm Kingfisher is facing severe financial crisis and another group entity United Spirits is reportedly in talks for stake sale to global liquor major Diageo, helped United Breweries' share price soar to its record high of Rs 820 this morning.

After paring some gains, the stock was trading 3.2 per cent higher at Rs 814.10 at 0925 hours at the BSE.

United Spirits shares were also trading 4.3 per cent higher at Rs 1401, after hitting its 52-week high of Rs 1,425, while Kingfisher Airlines stock was up nearly 5 per cent at Rs 13.53 at the BSE.

The shares of group's holding company UB Holdings Ltd was trading 4 per cent up at Rs 136.90.

The company said that Millennium Beer Industries Ltd (MBIL), United Millennium Breweries Ltd (UMBL), UB Nizam Breweries Private Ltd (UBNB), Chennai Breweries Private Ltd (CBPL) and UB Ajanta Breweries Private Ltd (UBAB) have been amalgamated with United Breweries on various dates during the previous financial year.

As a result, the figures for the quarter and half year ended September 30, 2012 are not comparable with those of corresponding periods of the previous year, it added.

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