INTEGRATED FILING — NBFC



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 29-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Financial Services
Start date and time of board meeting 29-07-2026   12:30:00
End date and time of board meeting 29-07-2026   14:00:00
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
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 June 30, 2026


Financial Results — NBFC

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 45,629.00 45,629.00
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 1,842.00 1,842.00
(v) Net gain on fair value changes 230.00 230.00
(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 5,447.00 5,447.00
Total other revenue from operations 5,447.00 5,447.00
Total Revenue From Operations 53,148.00 53,148.00
Other income (116.00) (116.00)
Total income 53,032.00 53,032.00
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 3,648.00 3,648.00
Finance costs 22,245.00 22,245.00
Depreciation, depletion and amortisation expense 199.00 199.00
Fees and commission expense 4,404.00 4,404.00
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 6,049.00 6,049.00
(f) Other expenses
1 Other expenses 2,462.00 2,462.00
Total other expenses 2,462.00 2,462.00
Total expenses 39,007.00 39,007.00
3 Total profit before exceptional items and tax 14,025.00 14,025.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 14,025.00 14,025.00
7 Tax expense
8 Current tax 3,789.00 3,789.00
9 Deferred tax (224.00) (224.00)
10 Total tax expenses 3,565.00 3,565.00
11 Net Profit Loss for the period from continuing operations 10,460.00 10,460.00
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 10,460.00 10,460.00
16 Other comprehensive income net of taxes 113.00 113.00
17 Total Comprehensive Income for the period 10,573.00 10,573.00
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 5.76 5.76
Diluted earnings per share from continuing operations 5.76 5.76
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 5.76 5.76
Diluted earnings per share 5.76 5.76
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
26 Disclosure of notes on financial results


Remarks

23 Debt equity ratio As per the PDF file uploaded as part of Outcome
24 Debt service coverage ratio As per the PDF file uploaded as part of Outcome
25 Interest service coverage ratio As per the PDF file uploaded as part of Outcome




Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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


Other Comprehensive Income

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 -400000 -400000
Total Amount of items that will not be reclassified to profit and loss -400000 -400000
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
1 Loans and advances through other comprehensive Income 15500000 15500000
Total Amount of items that will be reclassified to profit and loss 15500000 15500000
4 Income tax relating to items that will be reclassified to profit or loss 39.00 39.00
5 Total Other comprehensive income 113.00 113.00