Reply to Clarification- Financial results

oy . mastertrust IN MASTER I TRUST Ref.: MTL/ SEC/ 2026-27 / 15 Date: 17" June, 2026 The Manager Listing Department National Stock Exchange of India Limited Exchange Plaza, Bandra Kurla Complex Bandra (East), Mumbai — 400051 Subject: Resubmission of Audited Financial Results for the Quarter and Financial Year Ended March 31, 2026, with signature of Mr. Harjeet Singh Arora, Managing Director of the Company, pursuant to receipt of observation from National Stock Exchange of India Limited (NSE). Dear Sir/Madam, With reference our letter bearing ref no. MTL / SEC / 2026-27 / 7, dated 12% May, 2026 with subject matter Outcome of Board Meeting dated 12" May, 2026 including therein, Audited Financial Results of the Company for the quarter and financial year ended March 31, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the said results were inadvertently submitted bearing the signature of the Chief Financial Officer of the Company. Subsequently, the Company received an observation from the Exchange regarding the requirement of authentication/signature by authorised Director of the Company. Accordingly, we are hereby resubmitting the Audited Financial Results for the quarter and financial year ended March 31, 2026 duly signed by the Managing Director of the Company. The financial results remain unchanged and there is no modification whatsoever in the figures, disclosures, notes, auditor's report, or any other information contained therein. The present submission is only for the purpose of replacing the earlier signed version and ensuring compliance with the applicable regulatory requirements. We request you to kindly take the enclosed financial results on record and treat the same as a revised submission in place of the earlier submission made with the signature of the Chief Financial Officer. Thanking you. For Master Trust Limited CS Vikas Gupta Company Secretary and Compliance Officer FCS 12192 Enclosed as above MASTER TRUST LIMITED CIN - L65991PB1985PLCO06414 Regd. Offi SCO1 9, 3rd Floor, Feroze Gandhi Market, Ludhiana, Punjab 141 001 « Tel.: 0161-5043500 Buildin1g9,, Barakhamba Road, New Delhi-110001 = Tel.: 011-4211100¢ oy . mastertrust IN MASTER I TRUST Ref:- MTL/ SEC / 2026-27 / 7 Date: 12" May, 2026 To, To The Manager (Listing) National Stock Exchange of India Ltd, BSE Limited, Exchange Plaza, Bandra Kurla Complex, Floor 25, P.J. Towers, Bandra (East), Mumbai— 400051 Dalal Street, Mumbai-400001 Scrip Code: 511768 Symbol: MASTERTR Ref: OUTCOME OF BOARD MEETING IN ACCORDANCE WITH THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015, HELD ON 12™ MAY, 2026 Dear Sir / Madam, Pursuant to Regulation 33, Regulation 52 and Regulation 30 read with Para A of Part A of Schedule Il of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations), as amended from time to time, we hereby inform the Exchange that the Board of Directors of the Company at its meeting held on 12" May, 2026 has, inter alia, transacted the following businesses: - . Approval of Financial Results : The Board approved the Audited Financial Results (Standalone and Consolidated) for the quarter and financial year ended 31° March, 2026. In this regard, please find enclosed: - Audited Financial Results (Standalone) for the quarter and year ended 31.03.2026 alongwith Auditors Report thereon, Statement of Assets and Liabilities as at 31.03.2026 and Cash Flow Statement for the period ended 31.03.2026 — Annexure 1. - Audited Financial Results (Consolidated) for the quarter and year ended 31.03.2026 alongwith Auditors Report thereon, Statement of Assets and Liabilities as at 31.03.2026 and Cash Flow Statement for the period ended 31.03.2026 — Annexure 2. - Declaration regarding unmodified opinion of the Auditors on Annual Audited Financial Results (Standalone and Consolidated) of the Company pursuant to second proviso of Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015 — Annexure 3. N . Approval of the Audited Financial Statement: The Board approved the Audited Financial Statement (Standalone & Consolidated) of the Company for the financial year ended 31st March, 2026. MASTER TRUS T LIMITED CIN:L 1PB1985/ PLCO0641 oy . mastertrust IN MASTER I TRUST 3. Re-Appointment of Internal Auditor: The Board has approved the Re-appointment of M/s Romesh K. Aggarwal & Associates, Chartered Accountants (FRN: 000711N), as an Internal Auditor of the Company for the Financial Year 2026-2027. 4. Proposal for submission of names of Mr. Puneet Singhania (DIN: 01551462) and Mr. Jashanjyot Singh Arora (DIN: 02378633) for being appointed as Additional Director The Board has approved the proposal for appointment of Mr. Puneet Singhania and Mr. Jashanjyot Singh Arora as Additional Director, subject to receipt of Prior approval by Reserve Bank of India. 5. To Defer the Business of sponsoring/setting up of Mutual Funds by Master Capital Services Limited (Wholly Owned Subsidiary Company) The Board was intimated that Master Capital Services Limited, a Wholly Owned Subsidiary Company, had received In-principle approval from SEBI for sponsoring/setting up of mutual funds. However, the company has decided to defer the same for the time being. 6. Other routine businesses with the permission of chair. The meeting commenced at 04:00 p.m. and concluded at 05:00 p.m. This is for your information and records. Yours Faithfully For Master Trust Limited Vikas Gupta Company Secretary and Compliance Officer FCS 12192 Enclosed as above MASTER TRUST LIMITED CIN:L 1Pe LC00641 011.4211 BH“SH“N AGGARWAL & CO. [O\ ,‘ (M): 9814361558 CHARTERED ACCOUNTANTS { \) 678, Aggar Nagar, LUDHIANA-141-012 E-mail : bacsindia@yahoo co.in RebNO = Dated. INDEPENDENT AUDITOR’S REPORT ON THE STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31.03.2026 PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015, AS AMENDED The Board of Directors of MASTER TRUST LIMITED Opinion We have audited the accompanying standalone quarterly financial results of MASTER TRUST LIMITED (the “Company”) for the quarter and year ended 31.03.2026 (“the Statement”), attached herewith, being submitted by the company pursuant to the reguirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). In our opinion and to the best of our information and according to the explanations given to us these standalone financial results; i are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and il give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the net profit/loss and other comprehensive income and other financial information for the quarter and year ended 31.03.2026 Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Companies Act, 2013 and the Rules there under, and we have fulfilied our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our opinion is not modified in respect of this matter. Management’s Respon [Showing first 8,000 characters — download PDF for full document]