Tree House Education & Accessories Financial Statements

Tree House Education & Accessories Balance Sheet

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Y/e 31 Mar Mar-2020 Mar-2019 Mar-2018 Mar-2017
Growth matrix (%)        
Revenue growth (25) (48) (88) (72)
Op profit growth 247 (96) (15) (131)
EBIT growth (23) (52) (0.20) (310)
Net profit growth (26) (61) (40) (2,517)
Profitability ratios (%)        
OPM (79) (17) (249) (34)
EBIT margin (888) (875) (949) (112)
Net profit margin (1,020) (1,040) (1,389) (275)
RoCE (6.30) (7.10) (13) (10)
RoNW (2.10) (2.60) (5.50) (7.10)
RoA (1.80) (2.10) (4.60) (6.20)
Per share ratios ()        
EPS (6.70) (9) -- --
Dividend per share -- -- -- --
Cash EPS (14) (17) (35) (50)
Book value per share 76.50 83.20 92.20 116
Valuation ratios        
P/E (0.50) (0.60) -- --
P/CEPS (0.20) (0.30) (0.30) (0.40)
P/B 0.04 0.06 0.10 0.16
EV/EBIDTA 9.29 205 (8.50) (9.40)
Payout (%)        
Dividend payout -- -- -- --
Tax payout (1.90) (0.20) (14) (3)
Liquidity ratios        
Debtor days 2,614 2,311 1,476 267
Inventory days 123 133 110 22
Creditor days (556) (851) (251) (72)
Leverage ratios        
Interest coverage 5.88 6.27 12 6.19
Net debt / equity 0.09 0.19 0.20 0.15
Net debt / op. profit (13) (106) (4.60) (3.70)
Cost breakup ()        
Material costs -- -- -- --
Employee costs (40) (25) (17) (22)
Other costs (139) (92) (332) (112)
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Y/e 31 Mar( In .Cr) Mar-2020 Mar-2019 Mar-2018 Mar-2017
Revenue 2.76 3.66 7 59.30
yoy growth (%) (25) (48) (88) (72)
Raw materials -- -- -- --
As % of sales -- -- -- --
Employee costs (1.10) (0.90) (1.20) (13)
As % of sales 40.30 25.10 16.80 22
Other costs (3.80) (3.40) (23) (67)
As % of sales 139 92.10 332 112
Operating profit (2.20) (0.60) (17) (20)
OPM (79) (17) (249) (34)
Depreciation (29) (32) (53) (50)
Interest expense (4.20) (5.10) (5.50) (11)
Other income 6.76 1.06 3.54 3.72
Profit before tax (29) (37) (72) (77)
Taxes 0.55 0.07 10.10 2.32
Tax rate (1.90) (0.20) (14) (3)
Minorities and other -- -- -- --
Adj. profit (28) (37) (62) (75)
Exceptional items -- (5) (35) (88)
Net profit (28) (38) (97) (163)
yoy growth (%) (26) (61) (40) (2,517)
NPM (1,020) (1,040) (1,389) (275)
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2019 Mar-2018 Mar-2017
Profit before tax (29) (37) (72) (77)
Depreciation (29) (32) (53) (50)
Tax paid 0.55 0.07 10.10 2.32
Working capital (154) (42) (2) 1.97
Other operating items -- -- -- --
Operating cashflow (211) (112) (116) (123)
Capital expenditure (41) (179) (57) 57.40
Free cash flow (253) (291) (174) (66)
Equity raised 912 960 895 961
Investments 12.50 12.80 (0.80) 0.83
Debt financing/disposal (77) (26) 11.80 5.61
Dividends paid -- -- -- --
Other items -- -- -- --
Net in cash 595 656 732 902
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2019 Mar-2018 Mar-2017
Equity capital 42.30 42.30 42.30 42.30
Preference capital -- -- -- --
Reserves 281 310 348 450
Net worth 324 352 390 493
Minority interest
Debt 28.70 72.70 79.90 76.70
Deferred tax liabilities (net) -- -- 10.50 --
Total liabilities 352 425 480 569
Fixed assets 155 227 260 337
Intangible assets
Investments 12.80 12.80 9.77 10.60
Deferred tax asset (net) 10.70 10.20 20.60 --
Net working capital 174 169 189 221
Inventories 0.58 1.28 1.39 2.81
Inventory Days 76.70 128 72.50 17.30
Sundry debtors 20.40 19.20 27.20 29.50
Debtor days 2,690 1,914 1,416 181
Other current assets 168 170 181 220
Sundry creditors (7.10) (8) (12) (22)
Creditor days 933 799 625 133
Other current liabilities (7.90) (13) (8.50) (9.60)
Cash 0.16 6.10 0.65 0.93
Total assets 352 425 480 569
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Particulars ( Rupees In Crores.) Dec-2020 Sep-2020 Jun-2020 Mar-2020 Dec-2019
Gross Sales 0.54 0.61 0.46 0.54 0.36
Excise Duty -- -- -- -- --
Net Sales 0.54 0.61 0.46 0.54 0.36
Other Operating Income -- -- -- -- --
Other Income -- 0.01 -- (1.70) 1.15
Total Income 0.54 0.62 0.46 (1.20) 1.51
Total Expenditure ** 1.31 0.90 0.44 1.74 1.17
PBIDT (0.80) (0.30) 0.02 (2.90) 0.34
Interest 1.37 1.30 1.28 0.90 1.38
PBDT (2.10) (1.60) (1.30) (3.80) (1)
Depreciation 6.07 6.28 6.32 7.29 7.11
Minority Interest Before NP -- -- -- -- --
Tax -- -- -- -- --
Deferred Tax -- -- -- (0.60) --
Reported Profit After Tax (8.20) (7.90) (7.60) (11) (8.20)
Minority Interest After NP -- -- -- -- --
Net Profit after Minority Interest (8.20) (7.90) (7.60) (11) (8.20)
Extra-ordinary Items -- -- -- 0.02 --
Adjusted Profit After Extra-ordinary item (8.20) (7.90) (7.60) (11) (8.10)
EPS (Unit Curr.) (1.90) (1.90) (1.80) (2.50) (1.90)
Book Value (Unit Curr.) -- -- -- -- --
Dividend (%) -- -- -- -- --
Equity 42.30 42.30 42.30 42.30 42.30
Public Shareholding (Number) -- -- -- -- --
Public Shareholding (%) -- -- -- -- --
Pledged/Encumbered - No. of Shares -- -- -- -- --
Pledged/Encumbered - % in Total Promoters Holding -- -- -- -- --
Pledged/Encumbered - % in Total Equity -- -- -- -- --
Non Encumbered - No. of Shares -- -- -- -- --
Non Encumbered - % in Total Promoters Holding -- -- -- -- --
Non Encumbered - % in Total Equity -- -- -- -- --
PBIDTM(%) (143) (46) 4.35 (543) 94.40
PBDTM(%) (396) (259) (274) (709) (289)
PATM(%) (1,520) (1,289) (1,648) (1,957) (2,264)
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