Integrated Filing — IndAS



General information about company

Scrip Code 533540
NSE Symbol TREEHOUSE
MSEI Symbol TREEHOUSE
ISIN INE040M01013
Name of company Tree House Education & Accessories Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 15-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Not applicable
Start date and time of board meeting 15-05-2026   15:00:00
End date and time of board meeting 15-05-2026   19:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 62.46 399.10
Other income 82.42 23.86
Total income 144.88 422.96
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 48.70 175.34
(e) Finance costs 56.16 56.24
(f) Depreciation, depletion and amortisation expense 130.56 177.00
(f) Other Expenses
1 Other Expenses 1,142.80 1,233.66
2 Operating Expenses 40.61 162.18
Total other expenses 1,183.41 1,395.84
Total expenses 1,418.83 1,804.42
3 Total profit before exceptional items and tax (1,273.95) (1,381.46)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,273.95) (1,381.46)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (366.55) (374.75)
9 Total tax expenses (366.55) (374.75)
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (907.40) (1,006.71)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 1.97 9.80
16 Total profit (loss) for period (905.43) (996.91)
17 Other comprehensive income net of taxes 297.13 297.13
18 Total Comprehensive Income for the period (608.30) (699.78)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 4,231.00 4,231.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 14,480.19
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.44 -1.65
Diluted earnings (loss) per share from continuing operations -1.44 -1.65
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -1.44 -1.65
Diluted earnings (loss) per share from continuing and discontinued operations -1.44 -1.65
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The Standalone & Consolidated audited financial results for the quarter were reviewed by audit committee and approved at the meeting of Board of Directors of the Company held on 15th May 2026. 2. The Company falls within a single primary business segment viz. “Educational Services” the disclosure requirements of Indian Accounting Standard (Ind AS-108) “Segment Reporting” is not applicable. 3. a. Previous period / year figures have been regrouped / reclassified wherever necessary to confirm with the current period / year presentation. b. The figures of the last quarter and corresponding quarter of the previous year are the balancing figures between audited figures for the full financial year and unaudited published year to date figures up to the third quarter of the respective financial year. 4. The statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS) prescribed under section 133 of the Companies Act, 2013 and other recognized accounting practices and policies, to the extent applicable. 5. Income and Expenditure billed/incurred on three months/annual basis has been charged proportionately for corresponding 3 months for the quarter ended. Royalty income booked on receipt/ accrued basis, without distributing proportionately over the remaining quarters of the financial year as per the accounting policy consistently followed by the company. 6. In the consolidated profit & loss statement, share of net profit/(loss) of associates and joint ventures accounted using the equity method includes share of profit received from LLP and Partnership Firm. The company holds 51% of share of profit in LLP and also in Partnership Firm. 7. The Company has given a refundable security deposit of Rs.136.18 crores to Mira Education Trust as per the Facilitation Service Agreement entered on 01.03.2012. As per the terms of the agreement, total refundable security deposit to be provided by Company to Trust was Rs. 143 Cr and the said security deposit was to be refunded by the Mira Education Trust within a period of five years commencing from the date on which the total refundable deposit was paid by the Company. The company is in communication with Mira Education Trust to refund of the said deposit, and the Company has received Rs. 17.90 Cr till 31st March 2026 towards refunds of security deposit. Now the company is in receipt of a letter dated 25.02.2026 from the trust stating the schedule of repayment of deposit and in terms of the letter received by the company from the trust the company has provided for expected credit loss of Rs.8.76 crores for the year ended 31st March 2026 as per Ind AS 109. The Company is confident of recovering the entire amount of security deposit as per the schedule provided by the Trust. 8. On the basis of order received from the Hon. Sole Arbitrator on refund of security deposit of Rs.29 crores on a phased manner within a period of 30 years starting from financial year 2025-26 provided by company to Vidya Bharti Samiti, company has provided for Expected Credit Loss @ 8% over the period of the agreement. 9. Provision for bad debts of Rs.1.21 crores created for the earlier years have been transferred to bad debts during the financial year as there are no recoveries.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 11.08
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 1,429.93
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,337.68
Trade receivables, non-current 0.00
Loans, non-current 197.65
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 1,535.33
Deferred tax assets (net) 321.02
Other non-current assets
1 Other non-current assets 14,818.32
Total of other non-current assets 14,818.32
Total non-current assets 18,115.68
2 Current assets
Inventories 0.67
Current financial asset
Current investments 0.00
Trade receivables, current 1,018.20
Cash and cash equivalents 1.86
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 3.02
Total current financial assets 1,023.08
Current tax assets (net) 0.00
Other current assets
1 Other current assets 2.17
Total of other current assets 2.17
Total current assets 1,025.92
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 19,141.60
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,231.07
Other equity 13,839.98
Total equity attributable to owners of parent 18,071.05
Non controlling interest 0.00
Total equity 18,071.05
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 600.46
Total of other non-current financial liabilities 600.46
Total non-current financial liabilities 600.46
Provisions, non-current 13.92
Deferred tax liabilities (net) 104.40
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 718.78
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 47.01
Total Trade payable 47.01
Other current financial liabilities
Total of other current financial liabilities
Total current financial liabilities 47.01
Other current liabilities 284.51
1 Other current liabilities 284.51
Total of other current liabilities 284.51
Provisions, current 20.25
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 351.77
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 1,070.55
Total equity and liabilites 19,141.60
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Revaluation of Investments and Acturial Gains on defined benefit plans 401.53 401.53
Total Amount of items that will not be reclassified to profit and loss 401.53 401.53
2 Income tax relating to items that will not be reclassified to profit or loss 104.40 104.40
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 297.13 297.13



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (1,381.46)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 56.24
Adjustments for decrease (increase) in inventories 0.51
Adjustments for decrease (increase) in trade receivables, current 1,100.90
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1.91)
Adjustments for decrease (increase) in other non-current assets 336.00
Adjustments for other financial assets, non-current (66.79)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (165.40)
Adjustments for increase (decrease) in other non-current liabilities (330.14)
Adjustments for depreciation and amortisation expense 177.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (208.38)
Adjustments for provisions, non-current 430.97
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 296.98
Other adjustments for non-cash items 374.74
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 9.80
Total adjustments for reconcile profit (loss) 2,010.52
Net cash flows from (used in) operations 629.06
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 629.06
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 8.23
Purchase of property, plant and equipment 579.35
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (571.12)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 56.24
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (56.24)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1.70
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1.70
Cash and cash equivalents cash flow statement at beginning of period 0.17
Cash and cash equivalents cash flow statement at end of period 1.87





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. Rakesh Soni & Co Yes 31-03-2027