Tree House Q2 FY27 results: revenue Rs 82.63 lakh, net loss widens

What the numbers show

• Net margin was -2130.29% of revenue, against -9.25% a year earlier.
• Total expenses rose 191.4% while revenue fell 21.9%.

• Basis: Consolidated unaudited statement of profit & loss ("Unaudited Statement of Consolidated Profit & Loss Account").
• Quarter reported: Quarter ended 30-09-26.
• Prior comparable: Quarter ended 30-09-25 from the same consolidated results table.

Key P&L figures (consolidated, Rs in lakhs)

• Revenue from operations: Rs 82.63 (Q2 FY27) vs Rs 105.84 (Q2 FY26).
• Other income: Rs 1.34 vs Rs -.
• Total income: Rs 83.97 vs Rs 105.84.
• Operating expenses: Rs 39.16 vs Rs 39.54.
• Employee benefits expense: Rs 39.02 vs Rs 43.52.
• Finance costs: Rs 11.46 vs Rs -.
• Depreciation & amortisation: Rs 15.26 vs Rs 15.54.
• Depreciation on ROU assets: Rs 28.87 vs Rs -.
• Other expenses: Rs 228.25 vs Rs 25.65.
• Total expenses: Rs 362.02 vs Rs 124.25.
• Profit/(Loss) before exceptional items and tax: Rs (278.05) vs Rs (18.41).
• Exceptional items: Rs (2,097.43) vs Rs -.
• Profit before tax: Rs (2,375.48) vs Rs (18.41).
• Current tax: Rs - vs Rs 2.37.
• Deferred tax Liability/(Asset): Rs 612.01 vs Rs 5.82.
• Short/(Excess) provision of earlier years: Rs - vs Rs -.
• Profit/(Loss) after tax: Rs (1,763.47) vs Rs (10.22).
• Share of net profit/(loss) of associates and joint ventures accounted for using the equity method: Rs 3.21 vs Rs 0.43.
• Profit/(Loss) for the period/year: Rs (1,760.26) vs Rs (9.79).
• Paid up equity share capital (face value Rs.10 per share): Rs 4,231.00 vs Rs 4,231.00.
• Reserves excluding revaluation reserves (full year comparative): Rs 14,480.19.
• Earnings per share Before Exceptional Items – Basic: Rs (4.16) vs Rs (0.02).
• Earnings per share Before Exceptional Items – Diluted: Rs (4.16) vs Rs (0.02).
• Earnings per share After Exceptional Items – Basic: Rs (4.16) vs Rs (0.02).
• Earnings per share After Exceptional Items – Diluted: Rs (4.16) vs Rs (0.02).

In the quarter ended 30-09-26, Tree House Education & Accessories Ltd reported consolidated revenue from operations of Rs 82.63 lakh, lower than Rs 105.84 lakh in the corresponding quarter of the previous year, as per the statement of financial results. Total income, including other income of Rs 1.34 lakh, stood at Rs 83.97 lakh compared with Rs 105.84 lakh a year earlier.

Total expenses rose to Rs 362.02 lakh from Rs 124.25 lakh, driven mainly by higher other expenses of Rs 228.25 lakh versus Rs 25.65 lakh in the year-ago quarter, along with finance costs of Rs 11.46 lakh and depreciation on ROU assets of Rs 28.87 lakh, which were not present in the prior comparative column. This led to a loss before exceptional items and tax of Rs (278.05) lakh, compared with a loss of Rs (18.41) lakh in the same quarter last year.

An exceptional item of Rs (2,097.43) lakh in Q2 FY27 further widened the consolidated loss before tax to Rs (2,375.48) lakh, versus Rs (18.41) lakh a year earlier. After recognising deferred tax Liability/(Asset) of Rs 612.01 lakh (Rs 5.82 lakh in the prior period) and no current tax in the current quarter (Rs 2.37 lakh in the prior period), the loss after tax stood at Rs (1,763.47) lakh, compared with Rs (10.22) lakh in Q2 FY26.

Including a share of net profit of associates and joint ventures of Rs 3.21 lakh (Rs 0.43 lakh a year earlier), the consolidated profit/(loss) for the period was Rs (1,760.26) lakh, against Rs (9.79) lakh in the corresponding quarter of the previous year. Earnings per share, both basic and diluted, before and after exceptional items, were Rs (4.16) for the quarter, compared with Rs (0.02) in the year-ago quarter, based on a paid-up equity share capital of Rs 4,231.00 lakh.