West Leisure Resorts Limited has announced that it is exempt from the requirements of Regulation 23(9) of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 regarding the disclosure of related party transactions. The company communicated this to the BSE Ltd on May 22, 2026, stating that the regulation is not applicable by virtue of Regulation 15(2) of the same guidelines.

The exemption applies to the half year ended March 31, 2026. According to the disclosure, the company's financial metrics as of the last day of the previous financial year, March 31, 2026, remained below the threshold limits specified in the regulations. This status allows the company to forgo the mandatory submission of related party transaction details that are typically required for larger entities.

Financial Position as of March 31, 2026

The company certified that its paid-up equity share capital and net worth were the determining factors for this regulatory exemption. The specific figures declared in the filing are detailed below.

Both values are confirmed to be below the limits set under Regulation 15(2). As a result, the company is not obligated to provide the "Disclosure of the Related Party Transactions" for the specified period. The notification was signed by Bhaviika Jain, Company Secretary & Compliance Officer, on behalf of West Leisure Resorts Limited.

west leisure resorts has announced its audited financial results for the quarter and year ended March 31, 2026. The company reported a net profit of ₹0.84 lakh for the fourth quarter, marking a turnaround from the net loss of ₹14.95 lakh recorded in the corresponding quarter of the previous year. For the full financial year 2025-2026, the company achieved a net profit of ₹5.42 lakh, reversing the net loss of ₹4.04 lakh reported in the prior year.

The board of directors approved the audited financial results during a meeting held on May 22, 2026. In compliance with Regulation 33 of the SEBI (LODR) Regulations, 2015, the results were reviewed by the audit committee. The statutory auditors provided an audit report with an unmodified opinion on the financial results. The board decided not to recommend any dividend on equity shares for the financial year ended March 31, 2026.

Financial Performance

The company's total income for the quarter ended March 31, 2026, stood at ₹9.87 lakh, compared to a negative income of ₹9.65 lakh in the corresponding quarter of the previous year. This increase was primarily driven by other income, which rose to ₹9.61 lakh from a negative ₹9.65 lakh. Total revenue from operations for the quarter was ₹0.26 lakh, lower than the ₹1.00 lakh reported in the same period last year.

For the full year, total income increased to ₹73.28 lakh from ₹77.98 lakh in the previous year. Other income for the year was ₹73.02 lakh, while total revenue from operations remained minimal at ₹0.26 lakh. Total expenses for the year decreased to ₹63.16 lakh from ₹71.07 lakh in the prior year, contributing to the profitability.

Key Metrics

The following table summarizes the key financial metrics for the quarter and year ended March 31, 2026:

Segment Performance

The company operates in the Financial and Services segments. For the quarter ended March 31, 2026, the Financial segment reported revenue of ₹0.36 lakh, while the Services segment contributed ₹9.25 lakh. The Financial segment recorded a profit of ₹0.38 lakh, and the Services segment posted a profit of ₹4.96 lakh for the quarter. Unallocated expenses for the quarter were ₹1.91 lakh.

On an annual basis, the Financial segment generated revenue of ₹16.52 lakh, and the Services segment reported revenue of ₹56.50 lakh. The Financial segment achieved a profit of ₹16.52 lakh for the year, while the Services segment recorded a profit of ₹11.67 lakh. Unallocated expenses for the year amounted to ₹18.07 lakh.

Balance Sheet and Cash Flows

As of March 31, 2026, the company's total assets stood at ₹1,995.55 lakh, up from ₹1,957.58 lakh in the previous year. Investments constituted the largest portion of assets at ₹1,944.17 lakh. Equity share capital remained unchanged at ₹305.33 lakh, while other equity increased to ₹1,689.09 lakh from ₹1,639.48 lakh.

The cash flow statement for the year ended March 31, 2026, showed a net increase in cash and cash equivalents of ₹0.89 lakh. Cash generated from operations was negative at ₹22.52 lakh, primarily due to working capital movements. Net cash from investing activities was positive at ₹26.46 lakh, driven by the sale of investments. The company paid a dividend of ₹3.05 lakh during the year.