How it works
Mass balance is the sum of the remaining API and the measured degradation products, compared with the starting value. ICH Q1A(R2) describes it as a check that the method can see what the API turns into, which supports the claim that it is stability-indicating.
A shortfall usually means a degradant is missing: retained on the column, eluted in the void, lacking a chromophore at the chosen wavelength, volatile, or quantified with the wrong response factor. A PDA or MS detector helps find it.