| 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 | 12-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 12-05-2026 16:00:00 |
| End date and time of board meeting | 12-05-2026 16:30:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 4,120.00 | 16,658.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 8.00 |
| (iv) | Fees and commission Income | 4,176.00 | 15,766.00 |
| (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 | 9,765.00 | 25,153.00 |
| Total other revenue from operations | 9,765.00 | 25,153.00 | |
| Total Revenue From Operations | 18,061.00 | 57,585.00 | |
| Other income | 0.00 | 0.00 | |
| Total income | 18,061.00 | 57,585.00 | |
| 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 | 4,782.00 | 11,469.00 | |
| Finance costs | 1,427.00 | 5,937.00 | |
| Depreciation, depletion and amortisation expense | 101.00 | 432.00 | |
| Fees and commission expense | 1,509.00 | 5,845.00 | |
| 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 | 13.00 | 44.00 |
| 2 | Postage, Telegram & telephone | 213.00 | 993.00 |
| 3 | Rent | 175.00 | 674.00 |
| 4 | Fees & Taxes / Demat / Remat Charges | 126.00 | 317.00 |
| 5 | Travelling & Conveyance | 69.00 | 263.00 |
| 6 | Legal & Professional Charges | 1,071.00 | 3,574.00 |
| 7 | Paymnts to Auditors | 6.00 | 10.00 |
| 8 | Office Maintenance / General Expenses | 291.00 | 1,227.00 |
| 9 | Computer & Software Expenses | 1,374.00 | 3,467.00 |
| 10 | Turnover Charges / Bad Debts Written off | 2,031.00 | 6,085.00 |
| Total other expenses | 5,369.00 | 16,654.00 | |
| Total expenses | 13,188.00 | 40,337.00 | |
| 3 | Total profit before exceptional items and tax | 4,873.00 | 17,248.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 4,873.00 | 17,248.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 1,267.00 | 4,639.00 |
| 9 | Deferred tax | 0.00 | 0.00 |
| 10 | Total tax expenses | 1,267.00 | 4,639.00 |
| 11 | Net Profit Loss for the period from continuing operations | 3,606.00 | 12,609.00 |
| 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 | 3,606.00 | 12,609.00 |
| 16 | Other comprehensive income net of taxes | (130.00) | (380.00) |
| 17 | Total Comprehensive Income for the period | 3,476.00 | 12,229.00 |
| 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 | 0.00 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 3 | 10.6 | |
| Diluted earnings per share from continuing operations | 3 | 10.6 | |
| 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 | 3 | 10.6 | |
| Diluted earnings per share | 3 | 10.6 | |
| 23 | Debt equity ratio | 3.00 | 10.600 |
| 24 | Debt service coverage ratio | 3.00 | 10.600 |
| 25 | Interest service coverage ratio | 0.0 | 0.0 |
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 17,248.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for decrease (increase) in inventories | 1,023.00 | |
| Adjustments for decrease (increase) in trade receivables, current | (2,372.00) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (63.00) | |
| Adjustments for decrease (increase) in other non-current assets | 11,361.00 | |
| Adjustments for other financial assets, non-current | (2,394.00) | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 5,380.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | (3,007.00) | |
| Adjustments for increase (decrease) in other non-current liabilities | 292.00 | |
| Adjustments for depreciation and amortisation expense | 432.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 0.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 0.00 | |
| Adjustments for other financial liabilities, non-current | 8,284.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 0.00 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | (759.00) | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | 18,177.00 | |
| Net cash flows from (used in) operations | 35,425.00 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 4,348.00 | |
| Other inflows (outflows) of cash | 41.00 | |
| Net cash flows from (used in) operating activities | 31,118.00 | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 1.00 | |
| Purchase of property, plant and equipment | 345.00 | |
| Proceeds from sales of investment property | 19,518.00 | |
| Purchase of investment property | 20,560.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (31,084.00) | |
| Net cash flows from (used in) investing activities | (32,470.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 5,644.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 0.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 5,644.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 4,292.00 | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | 4,292.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 4,471.00 | |
| Cash and cash equivalents cash flow statement at end of period | 8,763.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 8,763.00 | ||
| Bank Balance other than (a) above | 1,73,687.00 | ||
| Derivative financial instruments | |||
| Receivables | |||
| (I) Trade Receivables | 18,410.00 | ||
| (II) Other Receivables | |||
| Loans | 2,976.00 | ||
| Investments | 3,341.00 | ||
| Other Financial assets | |||
| 1 | OTHERS | 13,819.00 | |
| Total of Other Financial assets | 13,819.00 | ||
| Total Financial Assets | 2,20,996.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 854.00 | ||
| Current tax assets (Net) | |||
| Deferred tax Assets (Net) | 10.00 | ||
| Investment Property | 591.00 | ||
| Biological assets other than bearer plants | |||
| Property, Plant and Equipment | 1,393.00 | ||
| Capital work-in-progress | |||
| Intangible assets under development | |||
| Goodwill | 0.00 | ||
| Other Intangible assets | 0.00 | ||
| Other non-financial assets | |||
| 1 | OTHERS | 584.00 | |
| Total of Other non-financial assets | 584.00 | ||
| Total Non Financial Assets | 3,432.00 | ||
| Total assets | 2,24,428.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1,235.00 | ||
| Other equity | 80,456.00 | ||
| Total equity attributable to owners of parent | 81,691.00 | ||
| Non controlling interest | 17000000 | ||
| Total equity | 81,861.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | ||
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 98,687.00 | ||
| (C ) | Debt Securities | ||
| (d) | Borrowings (Other than Debt Securities) | 22,787.00 | |
| (e) | Deposits | ||
| (f) | Subordinated Liabilities | ||
| Other financial liabilities | |||
| 1 | OTHERS | 18,963.00 | |
| Total of Other financial liabilities | 18,963.00 | ||
| Total Financial Liabilities | 1,40,437.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | ||
| (b) | Provisions | 941.00 | |
| (C ) | Deferred tax liabilities (Net) | ||
| Other non-financial liabilities | |||
| 1 | OTHERS | 1,189.00 | |
| Total of Other non-financial liabilities | 1,189.00 | ||
| Total Non Financial Liabilities | 2,130.00 | ||
| Total liabilities | 1,42,567.00 | ||
| Total equity and liabilites | 2,24,428.00 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Broking & Allied | 17,233.00 | 53,775.00 |
| 2 | Interest | 280.00 | 1,204.00 |
| 3 | Portfolio Management Services | 167.00 | 1,217.00 |
| 4 | Insurance Broking | 170.00 | 526.00 |
| 5 | Investment / Trading in Securities / Land & others | 211.00 | 863.00 |
| Total Segment Revenue | 18,061.00 | 57,585.00 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 18,061.00 | 57,585.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Broking & Allied | 4,517.00 | 15,618.00 |
| 2 | Interest | 16.00 | 313.00 |
| 3 | Portfolio Management Services | 11.00 | 140.00 |
| 4 | Insurance Broking | 127.00 | 360.00 |
| 5 | Investment / Trading in Securities / Land & others | 203.00 | 818.00 |
| Total Profit before tax | 4,874.00 | 17,249.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 1.00 | 1.00 | |
| Profit before tax | 4,873.00 | 17,248.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Broking & Allied | 1,98,993.00 | 1,98,993.00 |
| 2 | Interest | 9,037.00 | 9,037.00 |
| 3 | Portfolio Management Services | 9,445.00 | 9,445.00 |
| 4 | Insurance Broking | 1,094.00 | 1,094.00 |
| 5 | Investment / Trading in Securities / Land & others | 5,817.00 | 5,817.00 |
| Total Segment Asset | 2,24,386.00 | 2,24,386.00 | |
| Un-allocable Assets | 42.00 | 42.00 | |
| Net Segment Asset | 2,24,428.00 | 2,24,428.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Broking & Allied | 1,19,459.00 | 1,19,459.00 |
| 2 | Interest | 14,526.00 | 14,526.00 |
| 3 | Portfolio Management Services | 8,327.00 | 8,327.00 |
| 4 | Insurance Broking | 70.00 | 70.00 |
| 5 | Investment / Trading in Securities / Land & others | 184.00 | 184.00 |
| Total Segment Liabilities | 1,42,566.00 | 1,42,566.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 1,42,566.00 | 1,42,566.00 | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | (5.00) | (6.00) |
| 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 | 135.00 | 386.00 |
| 5 | Total Other comprehensive income | (130.00) | (380.00) |
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | Bhaushan Aggarwal & Co. | Yes | 28-02-2029 | ||
|---|---|---|---|---|---|