| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 04-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-07-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 04-08-2026 16:00:00 |
| End date and time of board meeting | 04-08-2026 17:15:00 |
| 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 |
| NA | |
| 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 | 631.00 | 631.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 1.00 | 1.00 |
| (iv) | Fees and commission Income | 0.00 | 0.00 |
| (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 & OTHERS | 56.00 | 56.00 |
| Total other revenue from operations | 56.00 | 56.00 | |
| Total Revenue From Operations | 688.00 | 688.00 | |
| Other income | 0.00 | 0.00 | |
| Total income | 688.00 | 688.00 | |
| 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 | 26.00 | 26.00 | |
| Finance costs | 185.00 | 185.00 | |
| Depreciation, depletion and amortisation expense | 0.00 | 0.00 | |
| Fees and commission expense | 0.00 | 0.00 | |
| 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 | Fees & Taxes/Demat/ Remat Charges | 8.00 | 8.00 |
| 2 | Payments to auditors | 1.00 | 1.00 |
| 3 | Office Maintenance/General Expenses | 3.00 | 3.00 |
| Total other expenses | 12.00 | 12.00 | |
| Total expenses | 223.00 | 223.00 | |
| 3 | Total profit before exceptional items and tax | 465.00 | 465.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 465.00 | 465.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 117.00 | 117.00 |
| 9 | Deferred tax | 0.00 | 0.00 |
| 10 | Total tax expenses | 117.00 | 117.00 |
| 11 | Net Profit Loss for the period from continuing operations | 348.00 | 348.00 |
| 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 | 348.00 | 348.00 |
| 16 | Other comprehensive income net of taxes | 3,008.00 | 3,008.00 |
| 17 | Total Comprehensive Income for the period | 3,356.00 | 3,356.00 |
| 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 | 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 | 0.3 | 0.3 | |
| Diluted earnings per share from continuing operations | 0.3 | 0.3 | |
| 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 | 0.3 | 0.3 | |
| Diluted earnings per share | 0.3 | 0.3 | |
| 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 | na |
|---|---|---|
| 24 | Debt service coverage ratio | na |
| 25 | Interest service coverage ratio | na |
| 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) | |||
| 1 | INTEREST | 631.00 | 631.00 |
| 2 | INVESTMENT / TRADING IN SECURITIES / LAND & OTHERS | 57.00 | 57.00 |
| Total Segment Revenue | 688.00 | 688.00 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 688.00 | 688.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | INTEREST | 408.00 | 408.00 |
| 2 | INVESTMENT / TRADING IN SECURITIES / LAND & OTHERS | 57.00 | 57.00 |
| Total Profit before tax | 465.00 | 465.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 465.00 | 465.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | INTEREST | 19,959.00 | 19,959.00 |
| 2 | INVESTMENT / TRADING IN SECURITIES / LAND & OTHERS | 57,939.00 | 57,939.00 |
| Total Segment Asset | 77,898.00 | 77,898.00 | |
| Un-allocable Assets | 18.00 | 18.00 | |
| Net Segment Asset | 77,916.00 | 77,916.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | INTEREST | 1,761.00 | 1,761.00 |
| 2 | INVESTMENT / TRADING IN SECURITIES / LAND & OTHERS | 0.00 | 0.00 |
| Total Segment Liabilities | 1,761.00 | 1,761.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 1,761.00 | 1,761.00 | |
| 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 | 01-04-2026 | 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 | ||
| 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 | (2,913.00) | (2,913.00) |
| 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 | (95.00) | (95.00) |
| 5 | Total Other comprehensive income | 3,008.00 | 3,008.00 |