Master Trust's Q2 FY 2025-26 Quarterly Results
- 06 Jan 2026
Result Summary
- Master Trust Ltd reported a 3.6% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 17.5%.
- Its expenses for the quarter were down by 12.7% QoQ and 20.5% YoY.
- The net profit increased 15.8% QoQ and decreased 14.9% YoY.
- The earnings per share (EPS) of Master Trust Ltd stood at 2.7 during Q2 FY 2025-26.
Financial Statments for Q2 FY 2025-26
Total Income | 126.86 | 131.66 | 153.72 | -3.6% | -17.5% |
Total Expenses | 83.62 | 95.79 | 105.16 | -12.7% | -20.5% |
Profit Before Tax | 43.24 | 35.87 | 48.56 | 20.5% | -11.0% |
Tax | 11.84 | 8.76 | 11.67 | 35.2% | 1.5% |
Profit After Tax | 31.40 | 27.11 | 36.89 | 15.8% | -14.9% |
Earnings Per Share | 2.70 | 0.20 | 16.37 | 1250.0% | -83.5% |
Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results
Company Overview
Master Trust Ltd is a company whose primary business activities, industry, and recent developments are not specified within the provided data. Without additional information, it is not possible to accurately describe the company's main products or services. The available financial data will serve as the basis for analyzing the company's performance during the specified quarters, Q2FY26, Q1FY26, and Q2FY25. Any further background or contextual information on Master Trust Ltd is not available from the provided data.
Revenue
In the second quarter of fiscal year 2026 (Q2FY26), Master Trust Ltd reported a total income of ₹126.86 crores, which represents a decrease of 3.6% quarter-over-quarter (QoQ) from ₹131.66 crores in Q1FY26 and a 17.5% decrease year-over-year (YoY) from ₹153.72 crores in Q2FY25. This data indicates that the company experienced a decline in revenue both compared to the previous quarter and the same quarter in the prior fiscal year. The downward trend in revenue over these periods is evident in the provided financial figures.
Profitability
The company's profitability metrics show a positive trend in the short term but a decline compared to the previous year. Profit Before Tax for Q2FY26 was ₹43.24 crores, marking a 20.5% increase from ₹35.87 crores in Q1FY26, but an 11.0% decrease from ₹48.56 crores in Q2FY25. The Profit After Tax for Q2FY26 was ₹31.40 crores, up 15.8% from ₹27.11 crores in Q1FY26, yet down 14.9% from ₹36.89 crores in the same quarter of the previous year. The Earnings Per Share in Q2FY26 was ₹2.70, which saw a significant QoQ increase of 1250.0% from ₹0.20 in Q1FY26, but an 83.5% decrease YoY from ₹16.37 in Q2FY25. The tax expense was ₹11.84 crores in Q2FY26, which was a 35.2% increase from Q1FY26's ₹8.76 crores and a 1.5% increase from Q2FY25's ₹11.67 crores.
Operating Metrics
The operating expenses of Master Trust Ltd, reflected as Total Expenses, were ₹83.62 crores in Q2FY26. This is a decrease of 12.7% from ₹95.79 crores in Q1FY26, and a 20.5% decrease from ₹105.16 crores in Q2FY25. The reduction in expenses QoQ and YoY suggests a trend of cost-saving or efficiency improvements. However, without additional context regarding the nature of these expenses, further analysis is limited. The financial ratios such as the P/E ratio, debt-to-equity ratio, and current ratio are not calculable from the provided data set as it lacks the necessary figures, such as market capitalization, total debt, and current assets and liabilities. As a result, a complete evaluation of operating metrics is constrained to the data available.