| Material Master | FG, SFG, RM, PM, API, Lab Supplies | Valuation class, batch management, regulatory attributes |
| Business Partner (Vendor/Customer) | Global Suppliers, CMOs, CROs, Customers, Distributors | Tax, banking, withholding, regional compliance |
| Finance Master | Chart of Accounts, Cost Centers, Profit Centers | Multi-ledger (US GAAP / IND AS), Segment Reporting |
| Plant & Organizational Structures | Plant, Storage Locations, Sales Org, Company Code | Cross-country alignment, SEZ/EOU segregation |
| Employee / HR Data (if in scope) | HR master for role mapping | Security roles, workflow approvals |