| Scrip code | 540749 |
|---|---|
| NSE Symbol | MASFIN |
| MSEI Symbol | NOTLISTED |
| ISIN | INE348L01012 |
| Name of company | MAS FINANCIAL SERVICES LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 28-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 21-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Financial Services |
| Start date and time of board meeting | 28-01-2026 12:30:00 |
| End date and time of board meeting | 28-01-2026 16:30:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| Not Applicable, since the Company do not have any outstanding default on Loans and Debt Securities during the quarter ended December 31, 2025 | |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 38,915.00 | 1,13,391.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 3,112.00 | 8,816.00 |
| (v) | Net gain on fair value changes | 143.00 | 231.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Gain on assignment of financial assets | 5,972.00 | 15,613.00 |
| Total other revenue from operations | 5,972.00 | 15,613.00 | |
| Total Revenue From Operations | 48,142.00 | 1,38,051.00 | |
| Other income | 16.00 | 345.00 | |
| Total income | 48,158.00 | 1,38,396.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 3,935.00 | 10,697.00 | |
| Finance costs | 21,908.00 | 63,682.00 | |
| Depreciation, depletion and amortisation expense | 157.00 | 460.00 | |
| Fees and commission expense | 3,186.00 | 8,888.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 3,926.00 | 11,883.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 2,318.00 | 6,792.00 |
| Total other expenses | 2,318.00 | 6,792.00 | |
| Total expenses | 35,430.00 | 1,02,402.00 | |
| 3 | Total profit before exceptional items and tax | 12,728.00 | 35,994.00 |
| 4 | Exceptional items | (424.00) | (424.00) |
| 5 | Total profit before tax | 12,304.00 | 35,570.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 3,467.00 | 9,532.00 |
| 9 | Deferred tax | (196.00) | (355.00) |
| 10 | Total tax expenses | 3,271.00 | 9,177.00 |
| 11 | Net Profit Loss for the period from continuing operations | 9,033.00 | 26,393.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | 9,033.00 | 26,393.00 |
| 16 | Other comprehensive income net of taxes | (2,129.00) | (181.00) |
| 17 | Total Comprehensive Income for the period | 6,904.00 | 26,212.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 18,145.00 | 18,145.00 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 4.98 | 14.55 | |
| Diluted earnings per share from continuing operations | 4.98 | 14.55 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 4.98 | 14.55 | |
| Diluted earnings per share | 4.98 | 14.55 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | Textual Information(1) | |
| 23 | Debt equity ratio | AS PER PDF FILE UPLOADED IN OUTCOME |
|---|---|---|
| 24 | Debt service coverage ratio | AS PER PDF FILE UPLOADED IN OUTCOME |
| 25 | Interest service coverage ratio | AS PER PDF FILE UPLOADED IN OUTCOME |
| Textual Information(1) | AS PER PDF FILE UPLOADED IN OUTCOME |
|---|
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | Standalone | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| Total Segment Revenue | |||
| Less: Inter segment revenue | |||
| Revenue from operations | |||
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| Total Profit before tax | |||
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | |||
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| Total Segment Asset | |||
| Un-allocable Assets | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Re-measurement of the defined benefit liabilities | -2400000 | -2900000 |
| Total Amount of items that will not be reclassified to profit and loss | -2400000 | -2900000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (6.00) | (7.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Loans and advances through other comprehensive Income | -282100000 | -21300000 |
| Total Amount of items that will be reclassified to profit and loss | -282100000 | -21300000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (710.00) | (54.00) |
| 5 | Total Other comprehensive income | (2,129.00) | (181.00) |