West Leisure Resorts posts FY26 net profit of ₹5.42 lakh
West Leisure Resorts turned profitable for the financial year 2025-2026 with a net profit of ₹5.42 lakh, compared to a net loss of ₹4.04 lakh in the previous year. For the quarter ended March 31, 2026, the company posted a net profit of ₹0.84 lakh, a significant turnaround from the net loss of ₹14.95 lakh in the same period last year. The board approved the audited results on May 22, 2026, and did not recommend any dividend for the year.
*this image is generated using AI for illustrative purposes only.
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:
| Particulars | Quarter Ended 31/03/2026 (₹ in Lakhs) | Quarter Ended 31/03/2025 (₹ in Lakhs) | Year Ended 31/03/2026 (₹ in Lakhs) | Year Ended 31/03/2025 (₹ in Lakhs) |
|---|---|---|---|---|
| Total Revenue from Operations | 0.26 | 1.00 | 0.26 | 1.10 |
| Other Income | 9.61 | (9.65) | 73.02 | 76.88 |
| Total Income | 9.87 | (9.65) | 73.28 | 77.98 |
| Total Expenses | 6.44 | 8.05 | 63.16 | 71.07 |
| Profit for the Period | 0.84 | (14.95) | 5.42 | (4.04) |
| Earnings Per Share (Basic) | 0.03 | (0.49) | 0.18 | (0.13) |
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.
Historical Stock Returns for West Leisure Resorts
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| -4.83% | -4.83% | -8.35% | -30.93% | -49.02% | -8.40% |
Given that West Leisure Resorts' revenue from operations remains negligible at ₹0.26 lakh while the company relies heavily on 'other income' for profitability, what strategic steps might management take to build a sustainable core business revenue stream?
With investments comprising over 97% of total assets at ₹1,944.17 lakh, how might shifts in market conditions or interest rate changes impact the company's investment portfolio and future profitability?
Despite returning to profitability, the board chose not to recommend a dividend — under what financial milestones or performance thresholds might West Leisure Resorts consider reinstating dividend payouts to shareholders?
16
Create Custom Screeners 
Access 200+ Pre-built Filters 
Use 50+ Readymade Screener 
