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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Not applicable
Start date and time of board meeting 07-08-2026   16:00:00
End date and time of board meeting 07-08-2026   17:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 114.98 114.98
Other income 6.70 6.70
Total income 121.68 121.68
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 40.24 40.24
(e) Finance costs 11.41 11.41
(f) Depreciation, depletion and amortisation expense 43.97 43.97
(f) Other Expenses
1 Operating Expenses 38.56 38.56
2 Other Expenses 289.27 289.27
Total other expenses 327.83 327.83
Total expenses 423.45 423.45
3 Total profit before exceptional items and tax (301.77) (301.77)
4 Exceptional items 0.00 0.00
5 Total profit before tax (301.77) (301.77)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (80.56) (80.56)
9 Total tax expenses (80.56) (80.56)
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 (221.21) (221.21)
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 8.37 8.37
16 Total profit (loss) for period (212.84) (212.84)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (212.84) (212.84)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.5 -0.5
Diluted earnings (loss) per share from continuing operations -0.5 -0.5
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 -0.5 -0.5
Diluted earnings (loss) per share from continuing and discontinued operations -0.5 -0.5
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) Notes: 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 7th August 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 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.5 lakhs during the quarter ended 30th June 2026 and a total of Rs. 17.95 crores towards refund of security deposit till 30.06.2026. 8. The Company had been awarded arbitration award from Vidya Bharti Samiti regarding the minimum guarantee charges and refund of security deposit of Rs. 30 Crores. Company has now received a letter dated 10th April 2026 from Vidya Bharti Samiti about the closure of the only school run by them in Jaipur Rajastan and thus they are now not able to honor the arbitration award. Company is exploring the legal options against Vidya Bharti Samiti.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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
5 Total Other comprehensive income