West leisure resorts Limited has scheduled a board meeting for January 30, 2026, to review and consider the unaudited financial results for the third quarter of fiscal year 2026, ended December 31, 2025. The company formally notified BSE Limited about this important corporate development through an official communication dated January 23, 2026.

Board Meeting Details

The key aspects of the upcoming board meeting are outlined in the following table:

Trading Window Closure

The company has implemented trading window restrictions in accordance with regulatory compliance requirements. The trading window closure timeline follows a structured approach:

The extended closure period ensures compliance with insider trading regulations and maintains market integrity during the financial results preparation and declaration phase.

Corporate Communication

The official notification was signed by Vaibhav Dodia, Company Secretary and Compliance Officer, with digital authentication completed on January 23, 2026. The company maintains its registered office at Mall Office, 2nd Floor, Metro Junction Mall, Netivali, Kalyan (E), Thane-421306, and operates under CIN L55101MH2008PLC177941.

This board meeting represents a routine quarterly corporate governance activity, allowing the board to review the company's financial performance for the third quarter and ensure timely disclosure to stakeholders and regulatory authorities.

West Leisure Resorts Limited has announced its unaudited financial results for the second quarter and first half of the fiscal year 2025-26, revealing a mixed performance across its business segments.

Financial Highlights

For the quarter ended September 30, 2025, West Leisure Resorts reported:

• Total revenue from operations of Rs 15.28 crore
• Loss before tax of Rs 13.53 crore
• Total comprehensive loss of Rs 7.08 crore
• Earnings per share (EPS) of negative Rs 0.44

For the half-year ended September 30, 2025, the company posted:

• Total revenue from operations of Rs 51.71 crore
• Profit before tax of Rs 6.67 crore
• Total comprehensive loss of Rs 151.89 crore
• EPS of Rs 0.13

Segment Performance

The company's financial results show distinct performance across its two main segments:

The financial segment showed a significant turnaround in the first half of the year, reporting a profit of Rs 20.20 crore. The services segment, despite higher revenue, reported a loss of Rs 1.69 crore.

Balance Sheet Overview

As of September 30, 2025, West Leisure Resorts reported:

• Total assets of Rs 1,969.62 crore, a slight increase from Rs 1,957.58 crore as of March 31, 2025
• Investments stood at Rs 1,897.20 crore, forming the majority of the company's assets
• Total liabilities of Rs 17.40 crore
• Shareholders' equity of Rs 1,952.22 crore, indicating a strong financial position

Cash Flow and Liquidity

The company's cash and cash equivalents increased to Rs 10.42 crore as of September 30, 2025, compared to Rs 4.16 crore at the end of the previous fiscal year. This improvement in liquidity was primarily driven by the sale of investments, which generated Rs 26.46 crore in cash flow from investing activities.

Management Commentary

The Board of Directors, led by Non-executive Director Mrs. Smita Achrekar, approved these results at their meeting held on November 12, 2025. The management has not provided specific commentary on the results or future outlook in the available information.

Auditor's Review

M/s. Bharat Gupta & Co., the company's auditors, conducted a limited review of the financial results. They stated that nothing has come to their attention that causes them to believe that the financial statements are not prepared in accordance with applicable accounting standards and other recognized accounting practices and policies.

Investors and stakeholders should note that these are unaudited results and may be subject to changes upon final audit.