| Scrip code | 511768 |
|---|---|
| NSE Symbol | MASTERTR |
| MSEI Symbol | NOTLISTED |
| ISIN | INE677D01037 |
| Name of company | MASTER TRUST 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 | 11-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 03-02-2026 |
| 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 | Consolidated |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 11-02-2026 16:00:00 |
| End date and time of board meeting | 11-02-2026 17:00:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 4,315.00 | 12,538.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 3.00 | 8.00 |
| (iv) | Fees and commission Income | 3,811.00 | 11,590.00 |
| (v) | Net gain on fair value changes | 0.00 | 0.00 |
| (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 | INCOME FROM DEALING IN SECURITIES / LAND & OTHERS | 5,543.00 | 15,388.00 |
| Total other revenue from operations | 5,543.00 | 15,388.00 | |
| Total Revenue From Operations | 13,672.00 | 39,524.00 | |
| Other income | 0.00 | 0.00 | |
| Total income | 13,672.00 | 39,524.00 | |
| 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 | 2,346.00 | 6,687.00 | |
| Finance costs | 1,536.00 | 4,510.00 | |
| Depreciation, depletion and amortisation expense | 105.00 | 331.00 | |
| Fees and commission expense | 1,492.00 | 4,336.00 | |
| 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 | 0.00 | 0.00 | |
| (f) | Other expenses | ||
| 1 | Printing & Stationery | 12.00 | 31.00 |
| 2 | Postage, Telegram & Telephone | 234.00 | 780.00 |
| 3 | Rent | 167.00 | 499.00 |
| 4 | Fees & Taxes / Demat / Remat Charges | 61.00 | 191.00 |
| 5 | Travelling & Conveyance | 58.00 | 194.00 |
| 6 | Legal & Professional Charges | 988.00 | 2,503.00 |
| 7 | Payment to auditors | 1.00 | 4.00 |
| 8 | Office Maintenance / General Expenses | 286.00 | 936.00 |
| 9 | Computer & Software Expenses | 626.00 | 2,093.00 |
| 10 | Turnover Charges / Bad Debts Written off | 1,296.00 | 4,054.00 |
| Total other expenses | 3,729.00 | 11,285.00 | |
| Total expenses | 9,208.00 | 27,149.00 | |
| 3 | Total profit before exceptional items and tax | 4,464.00 | 12,375.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 4,464.00 | 12,375.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 1,312.00 | 3,372.00 |
| 9 | Deferred tax | 0.00 | 0.00 |
| 10 | Total tax expenses | 1,312.00 | 3,372.00 |
| 11 | Net Profit Loss for the period from continuing operations | 3,152.00 | 9,003.00 |
| 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 | 3,152.00 | 9,003.00 |
| 16 | Other comprehensive income net of taxes | (317.00) | (250.00) |
| 17 | Total Comprehensive Income for the period | 2,835.00 | 8,753.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 1,230.20 | 1,230.20 | |
| Face value of equity share capital | 1 | 1 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 2.7 | 7.6 | |
| Diluted earnings per share from continuing operations | 2.7 | 7.6 | |
| 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 | 2.7 | 7.6 | |
| Diluted earnings per share | 2.7 | 7.6 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| 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 | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Broking & Allied | 12,537.00 | 36,542.00 |
| 2 | Interest | 280.00 | 924.00 |
| 3 | Portfolio Management Services | 388.00 | 1,050.00 |
| 4 | Insurance Broking | 87.00 | 356.00 |
| 5 | Investment / Trading In Securities / Land & Others | 380.00 | 652.00 |
| Total Segment Revenue | 13,672.00 | 39,524.00 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 13,672.00 | 39,524.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Broking & Allied | 3,996.00 | 11,101.00 |
| 2 | Interest | 18.00 | 297.00 |
| 3 | Portfolio Management Services | 31.00 | 129.00 |
| 4 | Insurance Broking | 43.00 | 233.00 |
| 5 | Investment / Trading In Securities / Land & Others | 376.00 | 615.00 |
| Total Profit before tax | 4,464.00 | 12,375.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 4,464.00 | 12,375.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Broking & Allied | 70,561.00 | 70,561.00 |
| 2 | Interest | 946.00 | 946.00 |
| 3 | Portfolio Management Services | 1,383.00 | 1,383.00 |
| 4 | Insurance Broking | 937.00 | 937.00 |
| 5 | Investment / Trading In Securities / Land & Others | 4,385.00 | 4,385.00 |
| Total Segment Asset | 78,212.00 | 78,212.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 78,212.00 | 78,212.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Broking & Allied | 0.00 | 0.00 |
| 2 | Interest | 0.00 | 0.00 |
| 3 | Portfolio Management Services | 0.00 | 0.00 |
| 4 | Insurance Broking | 0.00 | 0.00 |
| 5 | Investment / Trading In Securities / Land & Others | 0.00 | 0.00 |
| Total Segment Liabilities | 0.00 | 0.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 0.00 | 0.00 | |
| 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 | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (1.00) | (1.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 318.00 | 251.00 |
| 5 | Total Other comprehensive income | (317.00) | (250.00) |