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 Balance Sheet  
Master Trust Ltd.
 
BSE Code 511768
ISIN Demat INE677D01037
Book Value 59.12
NSE Code MASTERTR
Dividend Yield % 0.00
Market Cap 9204.06
P/E 75.26
EPS 0.99
Face Value 1  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital112.72  109.22  109.22  109.22  109.22  
    Equity - Authorised130.00  130.00  110.00  110.00  110.00  
     Equity - Issued113.25  109.75  109.75  109.75  109.75  
    Equity Paid Up112.26  108.76  108.76  108.76  108.76  
    Equity Shares Forfeited0.46  0.46  0.46  0.46  0.46  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value1.00  5.00  5.00  5.00  5.00  
Share Warrants & Outstandings188.13  249.38  0.00  0.00  0.00  
Total Reserves6081.68  4683.97  3540.88  2889.22  2446.38  
    Securities Premium701.88  460.38  460.38  460.38  460.38  
    Capital Reserves49.09  49.09  49.09  49.09  49.14  
    Profit & Loss Account Balance5258.90  4036.06  2973.17  2342.42  1801.24  
    General Reserves21.97  21.97  21.97  21.97  21.97  
    Other Reserves49.84  116.47  36.27  15.36  113.65  
Reserve excluding Revaluation Reserve6077.64  4680.89  3539.11  2888.28  2444.84  
Revaluation reserve4.04  3.08  1.77  0.94  1.54  
Shareholder's Funds6382.53  5042.57  3650.10  2998.44  2555.60  
Minority Interest16.37  16.34  16.30  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  17.36  17.47  6.30  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  17.36  17.47  6.30  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans8.42  732.99  715.51  634.54  558.62  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan8.42  732.99  715.51  634.54  558.62  
Deferred Tax Assets / Liabilities-0.05  -24.20  -43.11  -4.87  17.16  
    Deferred Tax Assets2.35  26.85  45.92  34.32  36.44  
    Deferred Tax Liability2.30  2.65  2.81  29.45  53.60  
Other Long Term Liabilities0.08  0.08  0.00  0.00  0.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions60.69  58.02  0.00  0.00  0.00  
Total Non-Current Liabilities69.14  766.89  689.76  647.14  582.08  
Current Liabilities0  0  0  0  0  
Trade Payables9330.70  10329.82  6665.55  6018.85  4006.72  
    Sundry Creditors9330.70  10329.82  6665.55  6018.85  4006.72  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities1157.57  1304.08  363.96  284.14  298.87  
    Bank Overdraft / Short term credit0.00  9.84  0.00  0.00  0.00  
    Advances received from customers0.00  0.00  0.00  0.00  0.00  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  0.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities1157.57  1294.24  363.96  284.14  298.87  
Short Term Borrowings2570.92  1141.20  889.39  314.99  385.69  
    Secured ST Loans repayable on Demands0.00  0.00  740.99  230.57  131.47  
    Working Capital Loans- Sec0.00  0.00  740.99  230.57  131.47  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans2570.92  1141.20  -592.59  -146.15  122.75  
Short Term Provisions1.50  31.61  9.53  9.01  27.40  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax0.00  0.00  1.13  1.34  21.33  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions1.50  31.61  8.40  7.67  6.07  
Total Current Liabilities13060.69  12806.71  7928.43  6626.99  4718.68  
Total Liabilities19528.73  18632.51  12284.59  10272.57  7856.36  
ASSETS0  0  0  0  0  
Loans (Non - Current Assets)0.00  0.00  0.00  0.00  0.00  
Gross Block509.02  476.61  431.78  390.64  356.96  
Less: Accumulated Depreciation360.99  323.61  293.56  271.89  257.48  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block148.03  153.00  138.22  118.75  99.48  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress0.00  0.00  0.00  0.00  0.00  
Non Current Investments192.57  146.24  60.94  66.89  226.76  
Long Term Investment192.57  146.24  60.94  66.89  226.76  
    Quoted130.77  115.81  35.37  30.65  82.43  
    Unquoted61.80  30.43  25.57  36.24  144.33  
Long Term Loans & Advances93.64  124.10  120.36  109.34  90.96  
Other Non Current Assets0.00  0.00  0.00  0.00  0.00  
Total Non-Current Assets493.35  488.09  403.16  384.88  417.20  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories187.70  228.11  168.89  315.77  120.64  
    Raw Materials0.00  0.00  0.00  0.00  0.00  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods0.00  0.00  0.00  0.00  0.00  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory187.70  228.11  168.89  315.77  120.64  
Sundry Debtors1605.58  1249.75  496.09  557.13  659.25  
    Debtors more than Six months79.70  13.58  11.17  12.81  14.49  
    Debtors Others1525.88  1236.17  484.92  544.32  644.76  
Cash and Bank14707.47  14927.00  10149.02  8355.29  5762.70  
    Cash in hand1.08  1.08  0.97  1.09  1.11  
    Balances at Bank14706.39  14925.92  10148.05  8319.77  5722.74  
    Other cash and bank balances0.00  0.00  0.00  34.43  38.85  
Other Current Assets1100.91  1011.50  256.33  109.32  201.54  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses14.91  16.88  25.11  11.29  9.13  
    Other current_assets1086.00  994.62  231.22  98.03  192.41  
Short Term Loans and Advances1433.72  728.06  811.10  550.18  695.03  
    Advances recoverable in cash or in kind0.00  0.00  0.00  0.00  0.00  
    Advance income tax and TDS0.00  0.00  0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances1433.72  728.06  811.10  550.18  695.03  
Total Current Assets19035.38  18144.42  11881.43  9887.69  7439.16  
Net Current Assets (Including Current Investments)5974.69  5337.71  3953.00  3260.70  2720.48  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets19528.73  18632.51  12284.59  10272.57  7856.36  
Contingent Liabilities4738.00  4591.00  3791.00  1921.00  60.55  
Total Debt2579.34  1874.19  1622.26  967.00  950.61  
Book Value55.14  220.19  167.70  137.78  117.40  
Adjusted Book Value55.14  44.04  33.54  27.56  23.48  
 
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