BSEResult2d ago · 23 Oct 2026, 05:46 pm

Financial Results for quarter ended September 31, 2026.

Tree House Education & Accessories Ltd · 533540

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Tree House Education & Accessories Ltd has announced its unaudited financial results for the quarter ended September 30, 2026, with a limited review report from its auditors. The report mentions a forensic audit by the Economic Offence Wing of Mumbai Police and ongoing legal cases against the company and its past directors.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern8/10
Regulatory Risk6/10
Balance Sheet Risk4/10
Liquidity Impact5/10
Market Sentiment4/10

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Tree House Education & Accessories Ltd - 533540 - Financial Results For Quarter Ended September 30, 2026

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Tree House Education & Accessories Ltd. Shop No. 4, Aasha Co-operative Housing Society Ltd., 17th Road Khar West, Mumbai - 400 052. Playgroup & Nursery Mobile No.: 7777051465 CIN : L80101MH2006PLC163028 'From roots to wings' Nan~ Kadam, Badi Udaan"' October 23, 2026 To, To, To, BSE Limited The National Stock Exchange Metropolitan Stock Exchange of Phiroze Jeejeebhoy Tower of India Ltd. India Ltd. Dalal SLreet, Fort Exchange Plaza, C-1, Exchange Square, CTS No. 25, Mumbai -400 001 Block G, Bandra Kurla Suren Road, Andheri (East), Complex, Bandra (E), Mumbai Mumbai - 400 093 - 400 051 Dear Sirs, Sub.: Outcome of Board Meeting of the Company held on October 23, 2026 Ref.: Scrip Code: 533540 / Symbol: TREEHOUSE Pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that at the meeting of the Board of Directors of the company held on Friday, October 23, 2026, Board of Directors inter- alia, transacted the following business: 1. Considered and approved Un-audited Financial Results (standalone and consolidated) of the Company for the quarter and half year ended September 30, 2026 along with Statement of Assets and Liabilities, Cash Flow Statements and Limited Review Report of the Statutory Auditors of the Company. The same is enclosed herewith. The meeting of the Board of Directors of the Company commenced at 04:00 p.m. and concluded at 04:40 p.m. We request you to kindly take the above information on record. Thanking you. Yours Lruly, For Tree Ho ~ ~ifi_il~St cessories Limited N. 00074 Managing 1rec or Email : contact@treehouseplaygroup.net • www.treehouseplaygroup.net RAKESH SONI & CO. IND I A Chartered Accountants LG-31, Crown Plaza 003, Dev Darshan Tower Nursery Circle, Vaishali Nagar, Indira Complex, 60 Feet Road Jaipur (Rajasthan) - 302021 Bhayandar (W), Maharashtra-401101 Ph.: 0141-2354810, 9820673833 Ph.: 022-46071422, 9820673833 E-mail : rakeshsoniandcompany@gmail.com Unaudited Standalone Limited Review Report Limited Review Report to The Board of Directors of Tree House Education & Accessories Ltd 1. We have reviewed the accompanying statement of unaudited standalone financial results (the "statement") of Tree House Education & Accessories Ltd (the "Company") for the quarter ended 30th September 2026 ("the statement") attached herewith, being submitted by the company pursuant to the requirements of regulations 33 of the SEBI (listing obligations and disclosure requirements) Regulations, 2015 (Listing Regulations). This Statement is the responsibility of the Company's Management and has been approved by the Board of Directors. Our responsibility is to issue a report on this Financial Statement based on our review. 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the internal auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 6. Attention is invited to the following observations on Limited reviewed Financials for the quarter ended 30th September 2026, and notes thereon; 6.1 Forensic Audit by Economic Offence Wing of Mumbai Police against the Company for the period from F.Y. 2011-12 to 2017-18 is underway. The Company is defending/pursuing legal cases on various forums against itself and its past directors. 6.2 The Company has received summons on 22nd March 2024 and on 30th March 2024 from Court in Vadodhara, Gujarat for Physical appearance on the case filed by Zebar Realty LLP, for forceful occupation of the property by 'Mira Education Trust', who runs 'Tree House High School' on his property which was sold to his firm 'Zebar Realty LLP' by 'Tree House Education and Accessories Limited' in the financial year 2022-23. 6.3 Mira Education Trust has filed Civil Suit before the Hon Vadordra Civil Judge (CD) against Zebar Realty LLP in which company has also been named as defendant. An FIR was filed on 26.02.2025 against company, its Managing Director, Directors and KMPs. by Vadodara Detection of Crime Branch on the orders of the Land Grabbing Committee, Vadodara, relating to a dispute of a property sold by the company in Vadodara. Further on 02.03.2025-2 Independent Directors were arrested by Vadodara Crime branch from Mum~ - On 03.03.2025 Special Criminal Application (SCRA) No 3449 of 2025 was filed before Gujarat high Court by the company and its directors/KMPS. On 10.03.2025 regular bail was granted by Special Court, Vadodara City to both the arrested directors and said directors were released. On 10.03.2025 Anticipatory Bail was granted by Special Court, Vadodara to Independent Directors. On 20.03.2025 Anticipatory Bail was granted by Special Court, Vadodara to Executive directors and the company secretary. Further Hon. High Court of Gujarat by its order dated 20.03.2025 (received by Company on 21.03.2025) in SCRA No 3449 of 2025 has granted interim relief to the company and its officers restraining the police authorities from taking coercive action and not to file any charge sheet without the prior permission of the Gujarat High Court and thus admitted the Company's petition for final hearing. The company continues to pursue legal options for the said matter. 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.2.50 lakhs during the quarter ended 30th September 2026 and a total of Rs. 17.95 crores towards refund of security deposit till 30.09.2026 With regard to the outstanding debtors of [Showing first 8,000 characters — download PDF for full document]