Tree House Education & Accessories Limited — Quarter ended 31-03-26 (Audited) and year ended 31-03-26 (Audited)
| Sr. No. | Particulars | Quarter Ended 31-03-26 Audited | Quarter Ended 31-12-25 Unaudited | Quarter Ended 31-03-25 Audited | Year Ended 31-03-26 Audited | Year Ended 31-03-25 Audited |
|---|---|---|---|---|---|---|
| 1 | Income: | |||||
| a. Revenue from Operations | 62.46 | 87.07 | 100.00 | 399.10 | 714.50 | |
| b. Other Income | 82.42 | (58.56) | 82.00 | 23.86 | 82.97 | |
| Total Income | 144.89 | 28.51 | 182.00 | 422.96 | 797.47 | |
| 2 | Expenses: | |||||
| a. Operating expenses | 40.61 | 38.86 | 63.00 | 162.18 | 228.23 | |
| b. Employee Benefits Expense | 48.70 | 42.07 | 46.00 | 175.34 | 172.99 | |
| c. Finance Costs | 56.16 | 0.04 | – | 56.24 | 0.26 | |
| d. Depreciation & Amortisation | 130.56 | 15.53 | 17.00 | 177.00 | 67.62 | |
| e. Other Expenses | 1,142.80 | 36.27 | 445.00 | 1,233.66 | 642.15 | |
| Total expenses | 1,418.84 | 132.78 | 571.00 | 1,804.42 | 1,111.25 | |
| 3 | Profit/(Loss) before exceptional items, and tax (1-2) | (1,273.95) | (104.26) | (389.00) | (1,381.46) | (313.78) |
| 4 | Less : Exceptional items | – | – | – | – | – |
| 5 | Profit/(Loss) before tax (3+4) | (1,273.95) | (104.26) | (389.00) | (1,381.46) | (313.78) |
| 6 | a. Current Tax – MAT | – | – | – | – | (64.61) |
| b. Deferred Tax Asset/(Liability) | 304.58 | 4.75 | (85.16) | 312.78 | (1,360.61) | |
| c. Short / (Excess) provision of earlier years | 61.97 | – | – | 61.97 | 10.63 | |
| 7 | Profit/(Loss) after tax (5-6) | (907.40) | (99.52) | (474.16) | (1,006.72) | (1,728.37) |
| 8 | Share of net profit/(loss) of associates and joint ventures accounted for using the equity method | 1.97 | 1.45 | 1.00 | 9.80 | 9.51 |
| 9 | Profit/(Loss) after tax (7+8) | (905.43) | (98.07) | (473.16) | (996.92) | (1,718.86) |
| 10 | Other Comprehensive Income: | |||||
| i. Items that will not be reclassified to profit or loss-Actuarial (Loss)/Gain | 401.52 | – | – | 401.52 | – | |
| ii. Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | |
| iii. Deferred tax relating to items that will not be reclassified to profit or loss | (104.40) | – | – | (104.40) | – | |
| Total Other Comprehensive Income | 297.13 | – | – | 297.13 | – | |
| 11 | Profit/(Loss) after Comprehensive income | (608.30) | (98.07) | (473.16) | (699.79) | (1,718.86) |
| 12 | Paid up equity share capital (face value Rs.10 per share) | 4,231.00 | 4,231.00 | 4,231.00 | 4,231.00 | 4,231.00 |
| 13 | Reserves excluding revaluation reserves | 14,480.19 | 15,179.98 | |||
| 14 | Earnings per share Before Exceptional Items | |||||
| Basic | (1.44) | (0.23) | (1.12) | (1.65) | (4.06) | |
| Diluted | (1.44) | (0.23) | (1.12) | (1.65) | (4.06) | |
| 15 | Earnings per share After Exceptional Items | |||||
| Basic | (1.44) | (0.23) | (1.12) | (1.65) | (4.06) | |
| Diluted | (1.44) | (0.23) | (1.12) | (1.65) | (4.06) |
| Sr. No. | Particulars | Quarter Ended 31-03-26 Audited | Quarter Ended 31-12-25 Unaudited | Quarter Ended 31-03-25 Audited | Year Ended 31-03-26 Audited | Year Ended 31-03-25 Audited |
|---|---|---|---|---|---|---|
| 1 | Income: | |||||
| a. Revenue from Operations | 62.46 | 105.84 | 188.28 | 399.10 | 714.50 | |
| b. Other Income | 82.42 | 0.00 | 0.93 | 23.86 | 82.97 | |
| Total Income | 144.89 | 105.84 | 189.21 | 422.96 | 797.47 | |
| 2 | Expenses: | |||||
| a. Operating expenses | 40.61 | 39.54 | 55.16 | 162.18 | 228.23 | |
| b. Employee Benefits Expense | 48.70 | 43.52 | 42.23 | 175.34 | 172.99 | |
| c. Finance Costs | 56.16 | 0.00 | 0.07 | 56.24 | 0.26 | |
| d. Depreciation & Amortisation | 130.56 | 15.54 | 16.89 | 177.00 | 67.62 | |
| e. Other Expenses | 1,142.80 | 25.65 | 68.27 | 1,233.66 | 642.15 | |
| Total expenses | 1,418.84 | 124.25 | 182.62 | 1,804.42 | 1,111.25 | |
| 3 | Profit/(Loss) before exceptional items and tax (1-2) | (1,273.95) | (18.41) | 6.59 | (1,381.46) | (313.78) |
| 4 | Less: Exceptional items | – | – | – | – | – |
| 5 | Profit before tax (3+4) | (1,273.95) | (18.41) | 6.59 | (1,381.46) | (313.78) |
| 6 | Current Tax | – | – | – | – | (64.61) |
| Deferred Tax Liability | 304.58 | 4.75 | (85.16) | 312.78 | (1,360.61) | |
| Short / (Excess) provision of earlier years | 61.97 | – | – | 61.97 | 10.63 | |
| 7 | Profit/(Loss) after tax (5-6) | (907.40) | (13.67) | (78.57) | (1,006.72) | (1,728.37) |
| 8 | Share of net profit/(loss) of associates and joint ventures accounted for using the equity method | 1.97 | 0.43 | 1.77 | 9.80 | 9.40 |
| 9 | Profit/(Loss) for the period / year (7+8) | (905.43) | (13.24) | (76.80) | (996.92) | (1,718.97) |
| 10 | Other Comprehensive Income | |||||
| i. Items that will not be reclassified to profit or loss – Actuarial (Loss)/Gain | 401.52 | – | – | 401.52 | – | |
| ii. Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | |
| iii. Deferred tax relating to items that will not be reclassified to profit or loss | (104.40) | – | – | (104.40) | – | |
| 11 | Profit/(Loss) after Comprehensive income (9+10) | (608.30) | (13.24) | (76.80) | (699.79) | (1,718.97) |
| 12 | Paid up equity share capital (face value Rs.10 per share) | 4,231 | 4,231 | 4,231 | 4,231 | 4,231 |
| Reserves excluding revaluation reserves | 14,480.19 | 15,510.67 | ||||
| 13 | Earnings per share Before Exceptional Items | |||||
| Basic | (1.44) | (0.03) | (0.18) | (1.65) | (4.06) | |
| Diluted | (1.44) | (0.03) | (0.18) | (1.65) | (4.06) | |
| 14 | Earnings per share After Exceptional Items | |||||
| Basic | (1.44) | (0.02) | (0.18) | (1.65) | (4.06) | |
| Diluted | (1.44) | (0.02) | (0.18) | (1.65) | (4.06) |
| Particulars | Standalone 31-03-26 Audited | Standalone 31-03-25 Audited | Consolidated 31-03-26 Audited | Consolidated 31-03-25 Audited |
|---|---|---|---|---|
| ASSETS : | ||||
| A. NON – CURRENT ASSETS : | ||||
| i) Property, Plant & Equipment and Intangible assets: | ||||
| a. Property, plant and equipment | 11.08 | 18.68 | 11.08 | 18.68 |
| b. Investment Properties | – | – | – | – |
| c. Goodwill | ||||
| d. Intangible assets | 1,429.93 | 1,028.05 | 1,429.93 | 1,028.05 |
| ii) Financial assets: | ||||
| a. Investments | 1,337.68 | 939.88 | 1,337.68 | 1,270.56 |
| b. Loans & Advances | 197.65 | 32.25 | 197.65 | 32.25 |
| c. Other Non Current Assets | 14,818.32 | 15,124.64 | 14,818.32 | 15,124.64 |
| Deferred tax Assets (Net) | 321.02 | 8.24 | 321.02 | 8.24 |
| Total Non Current Assets | 18,115.68 | 17,151.74 | 18,115.68 | 17,482.43 |
| B. CURRENT ASSETS: | ||||
| i. Inventories | 0.67 | 1.18 | 0.67 | 1.18 |
| ii. Financial assets: | ||||
| a. Trade receivables | 1,018.21 | 2,119.12 | 1,018.20 | 2,119.12 |
| b. Cash and cash equivalents | 1.86 | 0.17 | 1.86 | 0.17 |
| c. Other financial assets | 3.02 | 33.02 | 3.02 | 33.02 |
| iii. Other Current Assets | 2.17 | 0.25 | 2.17 | 0.25 |
| Total current assets | 1,025.92 | 2,153.73 | 1,025.92 | 2,153.73 |
| Miscellaneous Expenses | – | – | – | – |
| Total Assets | 19,141.60 | 19,305.47 | 19,141.60 | 19,636.16 |
| EQUITY AND LIABILITIES: | ||||
| C. Equity: | ||||
| Equity Share capital | 4,231.07 | 4,231.07 | 4,231.07 | 4,231.07 |
| Other equity | 13,839.98 | 14,539.77 | 13,839.98 | 14,870.46 |
| 18,071.06 | 18,770.85 | 18,071.05 | 19,101.53 | |
| D. LIABILITIES: | ||||
| a. Non-current liabilities | ||||
| i. Financial liabilities: | ||||
| a. Provisions | 13.92 | 13.37 | 13.92 | 13.37 |
| b. Deferred Tax Liabilities | 104.40 | – | 104.40 | – |
| c. Lease Liabilities | 600.46 | – | 600.46 | – |
| Total Non-Current liabilities | 718.77 | 13.37 | 718.78 | 13.37 |
| b. Current liabilities | ||||
| i. Financial liabilities: | ||||
| a. Trade payables – MSME | – | 0.14 | – | 0.14 |
| b. Trade payables – other than MSME | 47.01 | 92.27 | 47.01 | 92.27 |
| c. Other Financial Liabilities | – | – | – | – |
| d. Lease Liabilities | – | 3.37 | – | 3.37 |
| ii. Provisions | 20.25 | 18.28 | 20.25 | 18.28 |
| iii. Other current liabilities | 284.51 | 407.20 | 284.51 | 407.20 |
| Total Current liabilities | 351.77 | 521.26 | 351.77 | 521.26 |
| Total Liabilities | 1,070.54 | 534.63 | 1,070.55 | 534.63 |
| Total equity and liabilities | 19,141.60 | 19,305.47 | 19,141.60 | 19,636.16 |
| Particulars | Standalone 31-03-26 Audited | Standalone 31-03-25 Audited | Consolidated 31-03-26 Audited | Consolidated 31-03-25 Audited |
|---|---|---|---|---|
| A Cash flows from operating activities: | ||||
| Profit Before Tax | (1,381.46) | (313.78) | (1,381.46) | (313.78) |
| Adjustments for Share from JV: | – | – | – | – |
| Depreciation / amortisation | 177.00 | 67.62 | 177.00 | 67.62 |
| Fixed Assets Written Off | – | 366.56 | – | 366. |