General information about company |
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|---|---|
| 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-Apr-2024 |
| Date of end of financial year | 31-Mar-2025 |
| Date of board meeting when results were approved | 29-May-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 21-May-2025 |
| Description of presentation currency | INR (in Actuals) |
| 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 | 29-May-2025 15:00:00 |
| End date and time of board meeting | 29-May-2025 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 |
Financial Results — NBFC |
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|---|---|---|---|
| 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-Jan-2025 | 01-Apr-2024 |
| B | Date of end of reporting period | 31-Mar-2025 | 31-Mar-2025 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | ||
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 404200000 | 1616800000 |
| (ii) | Dividend Income | 0 | 0 |
| (iii) | Rental Income | 100000 | 1000000 |
| (iv) | Fees and commission Income | 367400000 | 1972200000 |
| (v) | Net gain on fair value changes | 0 | 0 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0 | 0 |
| (vii) | Sale of products (including Excise Duty) | 0 | 0 |
| (viii) | Sale of services | 0 | 0 |
| (ix) | Other revenue from operations | ||
| 1 | Income from dealing in securities/land & others | 448100000 | 2249400000 |
| Total other revenue from operations | 448100000 | 2249400000 | |
| Total Revenue From Operations | 1219800000 | 5839400000 | |
| Other income | 0 | 0 | |
| Total income | 1219800000 | 5839400000 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0 | 0 | |
| Purchases of stock-in-trade | 0 | 0 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | 0 | |
| Employee benefit expense | 210500000 | 862800000 | |
| Finance costs | 148300000 | 606300000 | |
| Depreciation, depletion and amortisation expense | 5900000 | 37400000 | |
| Fees and commission expense | 141200000 | 741300000 | |
| Net loss on fair value changes | 0 | 0 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0 | 0 | |
| Impairment on financial instruments | 0 | 0 | |
| (f) | Other expenses | ||
| 1 | others | 339700000 | 1804400000 |
| Total other expenses | 339700000 | 1804400000 | |
| Total expenses | 845600000 | 4052200000 | |
| 3 | Total profit before exceptional items and tax | 374200000 | 1787200000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | 374200000 | 1787200000 |
| 7 | Tax expense | ||
| 8 | Current tax | 128700000 | 474800000 |
| 9 | Deferred tax | 0 | 0 |
| 10 | Total tax expenses | 128700000 | 474800000 |
| 11 | Net Profit Loss for the period from continuing operations | 245500000 | 1312400000 |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 17 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 |
| 15 | Total profit (loss) for period | 245500000 | 1312400000 |
| 16 | Other comprehensive income net of taxes | -125700000 | -156200000 |
| 17 | Total Comprehensive Income for the period | 119800000 | 1156200000 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0 | 0 | |
| Total profit or loss, attributable to non-controlling interests | 0 | 0 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0 | 0 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | 0 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 112260000 | 112260000 | |
| Face value of equity share capital | 1 | 1 | |
| 21 | Reserves excluding revaluation reserve | 0 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 2.2 | 11.8 | |
| Diluted earnings per share from continuing operations | 2.1 | 11.2 | |
| 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 | 2.2 | 11.8 | |
| Diluted earnings per share | 2.1 | 11.2 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|---|
| 23 | Debt equity ratio | |
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio | |
Cash flow statement, indirect |
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|---|---|---|---|
| Particulars | Year ended (dd-mm-yyyy) | ||
| A | Date of start of reporting period | 01-Apr-2024 | |
| B | Date of end of reporting period | 31-Mar-2025 | |
| C | Whether results are audited or unaudited | Audited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Part I | Blue color marked fields are non-mandatory. | ||
| Statement of cash flows | |||
| Cash flows from used in operating activities | |||
| Profit before tax | 1787200000 | ||
| Adjustments for reconcile profit (loss) | |||
| Adjustments for finance costs | 0 | ||
| Adjustments for decrease (increase) in inventories | 0 | ||
| Adjustments for decrease (increase) in trade receivables, current | -355800000 | ||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | ||
| Adjustments for decrease (increase) in other current assets | 52400000 | ||
| Adjustments for decrease (increase) in other non-current assets | -705700000 | ||
| Adjustments for other financial assets, non-current | -70900000 | ||
| Adjustments for other financial assets, current | 0 | ||
| Adjustments for other bank balances | 0 | ||
| Adjustments for increase (decrease) in trade payables, current | -999100000 | ||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | ||
| Adjustments for increase (decrease) in other current liabilities | 15700000 | ||
| Adjustments for increase (decrease) in other non-current liabilities | 705100000 | ||
| Adjustments for depreciation and amortisation expense | 37400000 | ||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | ||
| Adjustments for provisions, current | 0 | ||
| Adjustments for provisions, non-current | 0 | ||
| Adjustments for other financial liabilities, current | -162200000 | ||
| Adjustments for other financial liabilities, non-current | 0 | ||
| Adjustments for unrealised foreign exchange losses gains | 0 | ||
| Adjustments for dividend income | 0 | ||
| Adjustments for interest income | 0 | ||
| Adjustments for share-based payments | 0 | ||
| Adjustments for fair value losses (gains) | 0 | ||
| Adjustments for undistributed profits of associates | 0 | ||
| Other adjustments for which cash effects are investing or financing cash flow | 0 | ||
| Other adjustments to reconcile profit (loss) | -183700000 | ||
| Other adjustments for non-cash items | 0 | ||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | ||
| Total adjustments for reconcile profit (loss) | -1666800000 | ||
| Net cash flows from (used in) operations | 120400000 | ||
| Dividends received | 0 | ||
| Interest paid | 0 | ||
| Interest received | 0 | ||
| Income taxes paid (refund) | 492700000 | ||
| Other inflows (outflows) of cash | 1500000 | ||
| Net cash flows from (used in) operating activities | -370800000 | ||
| Cash flows from used in investing activities | |||
| Cash flows from losing control of subsidiaries or other businesses | 0 | ||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0 | ||
| Other cash receipts from sales of equity or debt instruments of other entities | 0 | ||
| Other cash payments to acquire equity or debt instruments of other entities | 0 | ||
| Other cash receipts from sales of interests in joint ventures | 0 | ||
| Other cash payments to acquire interests in joint ventures | 0 | ||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 | ||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 | ||
| Proceeds from sales of property, plant and equipment | 3100000 | ||
| Purchase of property, plant and equipment | 34800000 | ||
| Proceeds from sales of investment property | 153400000 | ||
| Purchase of investment property | 154100000 | ||
| Proceeds from sales of intangible assets | 0 | ||
| Purchase of intangible assets | 0 | ||
| Proceeds from sales of intangible assets under development | 0 | ||
| Purchase of intangible assets under development | 0 | ||
| Proceeds from sales of goodwill | 0 | ||
| Purchase of goodwill | 0 | ||
| Proceeds from biological assets other than bearer plants | 0 | ||
| Purchase of biological assets other than bearer plants | 0 | ||
| Proceeds from government grants | 0 | ||
| Proceeds from sales of other long-term assets | 0 | ||
| Purchase of other long-term assets | 0 | ||
| Cash advances and loans made to other parties | 0 | ||
| Cash receipts from repayment of advances and loans made to other parties | 0 | ||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0 | ||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0 | ||
| Dividends received | 0 | ||
| Interest received | 0 | ||
| Income taxes paid (refund) | 0 | ||
| Other inflows (outflows) of cash | 569700000 | ||
| Net cash flows from (used in) investing activities | 537300000 | ||
| Cash flows from used in financing activities | |||
| Proceeds from changes in ownership interests in subsidiaries | 0 | ||
| Payments from changes in ownership interests in subsidiaries | 0 | ||
| Proceeds from issuing shares | 0 | ||
| Proceeds from issuing other equity instruments | 183700000 | ||
| Payments to acquire or redeem entity's shares | 0 | ||
| Payments of other equity instruments | 0 | ||
| Proceeds from exercise of stock options | 0 | ||
| Proceeds from issuing debentures notes bonds etc | 0 | ||
| Proceeds from borrowings | 0 | ||
| Repayments of borrowings | 0 | ||
| Payments of lease liabilities | 0 | ||
| Dividends paid | 0 | ||
| Interest paid | 0 | ||
| Income taxes paid (refund) | 0 | ||
| Other inflows (outflows) of cash | 0 | ||
| Net cash flows from (used in) financing activities | 183700000 | ||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 350200000 | ||
| Effect of exchange rate changes on cash and cash equivalents | |||
| Effect of exchange rate changes on cash and cash equivalents | 0 | ||
| Net increase (decrease) in cash and cash equivalents | 350200000 | ||
| Cash and cash equivalents cash flow statement at beginning of period | 96900000 | ||
| Cash and cash equivalents cash flow statement at end of period | 447100000 | ||
Statement of Asset and Liabilities |
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|---|---|---|---|
| Particulars | Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-Apr-2024 | ||
| Date of end of reporting period | 31-Mar-2025 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 447100000 | ||
| Bank Balance other than (a) above | 14260400000 | ||
| Derivative financial instruments | 0 | ||
| Receivables | |||
| (I) Trade Receivables | 1605600000 | ||
| (II) Other Receivables | 0 | ||
| Loans | 1433700000 | ||
| Investments | 192600000 | ||
| Other Financial assets | 1142400000 | ||
| Total Financial Assets | 19081800000 | ||
| 2 | Non Financial Asset | ||
| Inventories | 187700000 | ||
| Current tax assets (Net) | 0 | ||
| Deferred tax Assets (Net) | 100000 | ||
| Investment Property | 59100000 | ||
| Biological assets other than bearer plants | 0 | ||
| Property, Plant and Equipment | 148000000 | ||
| Capital work-in-progress | 0 | ||
| Intangible assets under development | 0 | ||
| Goodwill | 0 | ||
| Other Intangible assets | 0 | ||
| Other non-financial assets (to be specified) | 52100000 | ||
| Total Non Financial Assets | 447000000 | ||
| Total assets | 19528800000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 112700000 | ||
| Other equity | 6269800000 | ||
| Total equity attributable to owners of parent | 6382500000 | ||
| Non controlling interest | 16400000 | ||
| Total equity | 6398900000 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0 | |
| (b) | Payables | 0 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 9330700000 | ||
| (C ) | Debt Securities | 0 | |
| (d) | Borrowings (Other than Debt Securities) | 2579300000 | |
| (e) | Deposits | 0 | |
| (f) | Subordinated Liabilities | 0 | |
| (g) | Other financial liabilities | 1068000000 | |
| Total Financial Liabilities | 12978000000 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0 | |
| (b) | Provisions | 62200000 | |
| (C ) | Deferred tax liabilities (Net) | 0 | |
| (d) | Other non-financial liabilities | 89700000 | |
| Total Non Financial Liabilities | 151900000 | ||
| Total liabilities | 13129900000 | ||
| Total equity and liabilites | 19528800000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|
| 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-Jan-2025 | 01-Apr-2024 |
| B | Date of end of reporting period | 31-Mar-2025 | 31-Mar-2025 |
| Whether accounts 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 | 1018800000 | 5236000000 |
| 2 | INTEREST | 33000000 | 126000000 |
| 3 | PMS | 30400000 | 195300000 |
| 4 | INSURANCE BROKING | 14100000 | 40700000 |
| 5 | INVESTMENT/TRADING IN SECURITIES / LAND & OTHERS | 123500000 | 241400000 |
| Total Segment Revenue | 1219800000 | 5839400000 | |
| Less: Inter segment revenue | 0 | 0 | |
| Revenue from operations | 1219800000 | 5839400000 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | BROKING & ALLIED | 233400000 | 1469400000 |
| 2 | INTEREST | 10800000 | 32000000 |
| 3 | PMS | 1700000 | 30200000 |
| 4 | INSURANCE BROKING | 10100000 | 21300000 |
| 5 | INVESTMENT/TRADING IN SECURITIES / LAND & OTHERS | 118300000 | 234400000 |
| Total Profit before tax | 374300000 | 1787300000 | |
| i. Finance cost | 100000 | 100000 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0 | 0 | |
| Profit before tax | 374200000 | 1787200000 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | BROKING & ALLIED | 5061300000 | 5061300000 |
| 2 | INTEREST | 561100000 | 561100000 |
| 3 | PMS | 106500000 | 106500000 |
| 4 | INSURANCE BROKING | 76500000 | 76500000 |
| 5 | INVESTMENT/TRADING IN SECURITIES / LAND & OTHERS | 577100000 | 577100000 |
| Total Segment Asset | 6382500000 | 6382500000 | |
| Un-allocable Assets | 0 | 0 | |
| Net Segment Asset | 6382500000 | 6382500000 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | BROKING & ALLIED | 0 | 0 |
| 2 | INTEREST | 0 | 0 |
| 3 | PMS | 0 | 0 |
| 4 | INSURANCE BROKING | 0 | 0 |
| 5 | INVESTMENT/TRADING IN SECURITIES / LAND & OTHERS | 0 | 0 |
| Total Segment Liabilities | 0 | 0 | |
| Un-allocable Liabilities | 0 | 0 | |
| Net Segment Liabilities | 0 | 0 | |
| Disclosure of notes on segments | |||
Other Comprehensive Income |
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|---|---|---|---|
| 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-Jan-2025 | 01-Apr-2024 |
| B | Date of end of reporting period | 31-Mar-2025 | 31-Mar-2025 |
| 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 | 40100000 | 35400000 |
| 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 | 85600000 | 120800000 |
| 5 | Total Other comprehensive income | -125700000 | -156200000 |
Details of Impact of Audit Qualification |
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|---|---|
| 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 | BHUSHAN AGGARWAL & CO. | Yes | 28-Feb-2026 | ||
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