While releasing its interim results, Diageo termed Securities and Exchange Board of India's (Sebi) recent order on Vijay Mallya and officials of United Spirits Ltd (USL) as 'misconceived' and 'wrong in law'.

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Diageo said, "Diageo is clear that the Watson backstop guarantee arrangements were not part of the price paid or agreed to be paid for any USL shares under the Original USL Transaction and therefore believes the decision in the SEBI notice to be misconceived and wrong in law and has appealed against it before the Securities Appellate Tribunal, Mumbai (SAT) on 29 July 2016."

On January 25, 2017, Sebi barred seven people including Kingfisher Airlines owner Vijay Mallya from accessing the stock markets on account of fund diversions or improper transactions in the United Spirits Limited (USL). 

Diageo said, “The company and USL are cooperating fully with the authorities in relation to these matters and USL itself has reported the matters covered by the Initial Inquiry and the Additional Inquiry to the relevant authorities.”

In six month ended result for December 31, 2016, Diageo reported net sales £6,421 million and operating profit £2,065 million, up 14.5% and 28.0% respectively, reflecting accelerated organic growth and favorable exchange.