Profit & Loss

TREE HOUSE EDUCATION & ACCESSORIES LTD.

NSE : TREEHOUSEBSE : 533540ISIN CODE : INE040M01013Industry : Educational InstitutionsHouse : Private
BSE22.75-0.45 (-1.94 %)
PREV CLOSE ( ) 23.20
OPEN PRICE ( ) 23.20
BID PRICE (QTY) 22.75 (100)
OFFER PRICE (QTY) 23.40 (300)
VOLUME 202228
TODAY'S LOW / HIGH ( )22.75 23.50
52 WK LOW / HIGH ( )15.05 35.04
NSE22.850.05 (+0.22 %)
PREV CLOSE( ) 22.80
OPEN PRICE ( ) 23.50
BID PRICE (QTY) 22.75 (50)
OFFER PRICE (QTY) 22.85 (2853)
VOLUME 209822
TODAY'S LOW / HIGH( ) 22.50 23.50
52 WK LOW / HIGH ( )15.05 34.65
Select year
( in Million)
Particulars
Mar 2023
Mar 2022
Mar 2021
Mar 2020
Mar 2019
INCOME :
  
  
  
  
  
Operating Income
100.53
59.99
52.93
27.61
36.60
     Sales
2.73
5.06
7.78
6.06
6.66
     Job Work/ Contract Receipts
     Processing Charges / Service Income
57.78
50.97
26.57
15.26
23.67
     Revenue from property development
     Other Operational Income
40.03
3.96
18.58
6.28
6.27
Less: Excise Duty
Operating Income (Net)
100.53
59.99
52.93
27.61
36.60
EXPENDITURE :
Increase/Decrease in Stock
Raw Material Consumed
     Opening Raw Materials
     Purchases Raw Materials
     Closing Raw Materials
     Other Direct Purchases / Brought in cost
     Other raw material cost
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
0.41
1.03
0.32
0.78
0.81
     Electricity & Power
0.41
1.03
0.32
0.78
0.81
     Oil, Fuel & Natural gas
0.00
0.00
0.00
0.00
0.00
     Coals etc
0.00
0.00
0.00
0.00
0.00
     Other power & fuel
0.00
0.00
0.00
0.00
0.00
Employee Cost
16.12
13.82
12.98
11.13
9.18
     Salaries, Wages & Bonus
15.91
13.57
12.59
10.47
8.77
     Contributions to EPF & Pension Funds
0.01
0.01
0.19
0.37
0.28
     Workmen and Staff Welfare Expenses
0.20
0.24
0.19
0.29
0.14
     Other Employees Cost
0.00
0.00
0.00
0.00
0.00
Operating Expenses
8.00
7.25
7.52
8.83
3.06
     Sub-contracted / Out sourced services
     Processing Charges
     Repairs and Maintenance
     Packing Material Consumed
     Other Mfg Exp
8.00
7.25
7.52
8.83
3.06
General and Administration Expenses
37.09
23.57
23.65
17.84
18.20
     Rent , Rates & Taxes
19.63
10.01
5.47
1.68
0.87
     Insurance
0.03
0.11
0.14
     Printing and stationery
3.81
1.91
0.66
0.28
0.62
     Professional and legal fees
7.22
8.97
15.25
12.21
13.78
     Traveling and conveyance
0.04
0.97
0.30
     Other Administration
6.44
2.69
2.20
2.60
2.50
Selling and Distribution Expenses
15.09
18.15
16.81
9.09
3.62
     Advertisement & Sales Promotion
15.09
15.18
14.81
3.35
3.62
     Sales Commissions & Incentives
     Freight and Forwarding
     Handling and Clearing Charges
0.00
0.00
0.00
0.00
0.00
     Other Selling Expenses
0.00
2.98
2.00
5.74
0.00
Miscellaneous Expenses
83.23
189.94
10.00
1.75
8.02
     Bad debts /advances written off
     Provision for doubtful debts
1.11
     Losson disposal of fixed assets(net)
67.65
185.90
2.00
     Losson foreign exchange fluctuations
     Losson sale of non-trade current investments
     Other Miscellaneous Expenses
15.58
4.05
10.00
1.75
4.91
Less: Expenses Capitalised
Total Expenditure
159.94
253.77
71.27
49.42
42.89
Operating Profit (Excl OI)
-59.41
-193.78
-18.34
-21.82
-6.29
Other Income
9.72
123.85
3.44
67.56
10.65
     Interest Received
0.03
0.11
0.10
0.08
     Dividend Received
     Profit on sale of Fixed Assets
     Profits on sale of Investments
     Provision Written Back
13.62
4.40
     Foreign Exchange Gains
     Others
9.72
123.83
3.32
53.84
6.17
Operating Profit
-49.69
-69.92
-14.91
45.74
4.36
Interest
63.83
62.52
54.62
41.69
51.09
     InterestonDebenture / Bonds
     Interest on Term Loan
     Intereston Fixed deposits
     Bank Charges etc
0.27
0.06
     Other Interest
63.56
62.52
54.62
41.69
51.02
PBDT
-113.52
-132.44
-69.53
4.05
-46.73
Depreciation
388.25
170.14
246.54
291.02
324.49
Profit Before Taxation & Exceptional Items
-501.76
-302.58
-316.07
-286.96
-371.22
Exceptional Income / Expenses
-19.11
38.45
-88.15
-49.79
Profit Before Tax
-520.87
-264.27
-404.28
-286.96
-421.01
Provision for Tax
-74.25
7.84
-1.27
-5.47
-0.74
     Current Income Tax
     Deferred Tax
-74.25
7.84
-1.27
-5.47
-0.74
     Other taxes
0.00
0.00
0.00
0.00
0.00
Profit After Tax
-446.62
-272.11
-403.00
-281.50
-420.28
Extra items
0.00
0.00
0.00
0.00
0.00
Minority Interest
Share of Associate
-0.06
39.50
Other Consolidated Items
Consolidated Net Profit
-446.62
-272.11
-403.00
-281.55
-380.78
Adjustments to PAT
Profit Balance B/F
-2471.30
-2211.86
-1808.86
-1527.31
-1147.02
Appropriations
-2917.92
-2483.98
-2211.86
-1808.86
-1527.80
     General Reserves
     Proposed Equity Dividend
     Corporate dividend tax
     Other Appropriation
-12.68
-0.49
Equity Dividend %
Earnings Per Share
-10.56
-6.43
-9.52
-6.65
-9.00
Adjusted EPS
-10.56
-6.43
-9.52
-6.65
-9.00

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.