Tree House Education & Accessories Financial Statements

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Y/e 31 Mar Mar-2019 Mar-2018 Mar-2017 Mar-2016
Growth matrix (%)        
Revenue growth (48) (88) (72) 0.90
Op profit growth (96) (15) (131) (44)
EBIT growth (52) (0.20) (310) (68)
Net profit growth (61) (40) (2,517) (89)
Profitability ratios (%)        
OPM (17) (249) (34) 31.60
EBIT margin (875) (949) (112) 15.10
Net profit margin (1,040) (1,389) (275) 3.22
RoCE (7) (13) (10) 4.20
RoNW (2.60) (5.50) (7.10) 0.26
RoA (2.10) (4.60) (6.20) 0.22
Per share ratios ()        
EPS -- -- -- 1.55
Dividend per share -- -- -- --
Cash EPS (17) (35) (50) (9)
Book value per share 83.20 92.20 116 155
Valuation ratios        
P/E -- -- -- 48.60
P/CEPS (0.30) (0.30) (0.40) (8.40)
P/B 0.06 0.10 0.16 0.49
EV/EBIDTA 205 (8.50) (9.40) 5.19
Payout (%)        
Dividend payout -- -- -- 0.30
Tax payout (0.20) (14) (3) (62)
Liquidity ratios        
Debtor days 2,311 1,476 267 86
Inventory days 133 110 22 8.32
Creditor days (851) (251) (72) (22)
Leverage ratios        
Interest coverage 6.27 12 6.19 (1.90)
Net debt / equity 0.19 0.20 0.15 0.12
Net debt / op. profit (106) (4.60) (3.70) 1.16
Cost breakup ()        
Material costs -- -- -- --
Employee costs (25) (17) (22) (15)
Other costs (92) (332) (112) (54)
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Y/e 31 Mar( In .Cr) Mar-2019 Mar-2018 Mar-2017 Mar-2016
Revenue 3.66 7 59.30 209
yoy growth (%) (48) (88) (72) 0.90
Raw materials -- -- -- --
As % of sales -- -- -- --
Employee costs (0.90) (1.20) (13) (31)
As % of sales 25.10 16.80 22 14.60
Other costs (3.40) (23) (67) (113)
As % of sales 92.10 332 112 53.80
Operating profit (0.60) (17) (20) 66.20
OPM (17) (249) (34) 31.60
Depreciation (32) (53) (50) (45)
Interest expense (5.10) (5.50) (11) (17)
Other income 1.06 3.54 3.72 10.10
Profit before tax (37) (72) (77) 14.90
Taxes 0.07 10.10 2.32 (9.30)
Tax rate (0.20) (14) (3) (62)
Minorities and other -- -- -- --
Adj. profit (37) (62) (75) 5.67
Exceptional items (5) (35) (88) 1.28
Net profit (38) (97) (163) 6.75
yoy growth (%) (61) (40) (2,517) (89)
NPM (1,040) (1,389) (275) 3.22
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Y/e 31 Mar ( In .Cr) Mar-2019 Mar-2018 Mar-2017 Mar-2016
Profit before tax (37) (72) (77) 14.90
Depreciation (32) (53) (50) (45)
Tax paid 0.07 10.10 2.32 (9.30)
Working capital (155) (30) -- 30.40
Other operating items -- -- -- --
Operating cashflow (224) (145) (125) (8.50)
Capital expenditure 4.24 (178) -- 178
Free cash flow (220) (323) (125) 169
Equity raised 950 1,057 1,064 953
Investments 12.50 9.77 -- (9.80)
Debt financing/disposal (33) (19) 8.68 27.80
Dividends paid -- -- -- --
Other items -- -- -- --
Net in cash 709 725 948 1,140
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Y/e 31 Mar ( In .Cr) Mar-2019 Mar-2018 Mar-2017 Mar-2016
Equity capital 42.30 42.30 42.30 42.30
Preference capital -- -- -- --
Reserves 310 348 450 612
Net worth 352 390 493 654
Minority interest
Debt 72.70 79.90 76.70 98.90
Deferred tax liabilities (net) 10.50 10.50 -- 2.92
Total liabilities 435 480 569 756
Fixed assets 227 260 337 476
Intangible assets
Investments 12.80 9.77 10.60 --
Deferred tax asset (net) 20.60 20.60 -- 0.67
Net working capital 169 189 221 257
Inventories 1.28 1.39 2.81 4.33
Inventory Days 128 72.50 17.30 7.55
Sundry debtors 19.20 27.20 29.50 57.20
Debtor days 1,914 1,416 181 99.70
Other current assets 170 181 220 234
Sundry creditors (8) (12) (22) (10)
Creditor days 799 625 133 17.60
Other current liabilities (13) (8.50) (9.60) (29)
Cash 6.10 0.65 0.93 22.10
Total assets 435 480 569 756
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Particulars ( Rupees In Crores.) Jun-2020 Mar-2020 Dec-2019 Sep-2019 Jun-2019
Gross Sales 0.46 0.54 0.36 0.60 1.25
Excise Duty -- -- -- -- --
Net Sales 0.46 0.54 0.36 0.60 1.25
Other Operating Income -- -- -- -- --
Other Income -- (1.70) 1.15 7.34 0.02
Total Income 0.46 (1.20) 1.51 7.94 1.27
Total Expenditure ** 0.44 1.74 1.17 1 1.05
PBIDT 0.02 (2.90) 0.34 6.94 0.22
Interest 1.28 0.90 1.38 3.20 1.29
PBDT (1.30) (3.80) (1) 3.74 (1.10)
Depreciation 6.32 7.29 7.11 7.29 7.42
Minority Interest Before NP -- -- -- -- --
Tax -- -- -- -- --
Deferred Tax -- (0.60) -- -- --
Reported Profit After Tax (7.60) (11) (8.20) (3.60) (8.50)
Minority Interest After NP -- -- -- -- --
Net Profit after Minority Interest (7.60) (11) (8.20) (3.60) (8.50)
Extra-ordinary Items -- 0.02 -- -- --
Adjusted Profit After Extra-ordinary item (7.60) (11) (8.10) (3.60) (8.50)
EPS (Unit Curr.) (1.80) (2.50) (1.90) (0.80) (2)
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(%) 4.35 (543) 94.40 1,157 17.60
PBDTM(%) (274) (709) (289) 623 (86)
PATM(%) (1,648) (1,957) (2,264) (592) (679)