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 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
Segment Reporting Multi segment
Description of single segment
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


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 Consolidated Consolidated
1 Income
Revenue from operations
(i) Interest Income 48,466.00 48,466.00
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 1,947.00 1,947.00
(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 5,603.00 5,603.00
Total other revenue from operations 5,603.00 5,603.00
Total Revenue From Operations 56,246.00 56,246.00
Other income (54.00) (54.00)
Total income 56,192.00 56,192.00
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 4,252.00 4,252.00
Finance costs 23,613.00 23,613.00
Depreciation, depletion and amortisation expense 221.00 221.00
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 6,204.00 6,204.00
(f) Other expenses
1 Other expenses 2,731.00 2,731.00
Total other expenses 2,731.00 2,731.00
Total expenses 41,425.00 41,425.00
3 Total profit before exceptional items and tax 14,767.00 14,767.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 14,767.00 14,767.00
7 Tax expense
8 Current tax 3,983.00 3,983.00
9 Deferred tax (231.00) (231.00)
10 Total tax expenses 3,752.00 3,752.00
11 Net Profit Loss for the period from continuing operations 11,015.00 11,015.00
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 11,015.00 11,015.00
16 Other comprehensive income net of taxes 136.00 136.00
17 Total Comprehensive Income for the period 11,151.00 11,151.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,846.00 10,846.00
Total profit or loss, attributable to non-controlling interests 169.00 169.00
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10,974.00 10,974.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 177.00 177.00
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 5.98 5.98
Diluted earnings per share from continuing operations 5.98 5.98
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 5.98 5.98
Diluted earnings per share 5.98 5.98
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Financial Activities 56,013.00 56,013.00
2 Others 179.00 179.00
Total Segment Revenue 56,192.00 56,192.00
Less: Inter segment revenue
Revenue from operations 56,192.00 56,192.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Financial Activities 14,595.00 14,595.00
2 Others 172.00 172.00
Total Profit before tax 14,767.00 14,767.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 14,767.00 14,767.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Financial Activities 14,50,722.00 14,50,722.00
2 Others 335.00 335.00
Total Segment Asset 14,51,057.00 14,51,057.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 14,51,057.00 14,51,057.00
4 Segment Liabilities
Segment Liabilities
1 Financial Activities 11,34,060.00 11,34,060.00
2 Others 54.00 54.00
Total Segment Liabilities 11,34,114.00 11,34,114.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 11,34,114.00 11,34,114.00
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 Consolidated Consolidated
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 -600000 -600000
Total Amount of items that will not be reclassified to profit and loss -600000 -600000
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 18700000 18700000
Total Amount of items that will be reclassified to profit and loss 18700000 18700000
4 Income tax relating to items that will be reclassified to profit or loss 46.00 46.00
5 Total Other comprehensive income 136.00 136.00