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.

West Leisure Resorts Limited (WLRL) has announced a significant change in its leadership team, appointing Mr. Satyanarayana Kurry as an Additional Director in the category of Executive Director. This strategic move, effective from November 10, 2025, comes as part of the company's efforts to strengthen its executive team.

Appointment Details

The appointment of Mr. Kurry was made based on the recommendation of the Nomination and Remuneration Committee and was approved during a Board meeting. Here are the key details of the appointment:

Professional Background

Mr. Kurry brings a wealth of experience to his new role at West Leisure Resorts Limited. His professional profile includes:

• Educational Qualification: B.Com Graduate
• Work Experience: Approximately 30 years in Accounts and Finance
• Expertise: Extensive background in financial management and accounting

Compliance and Disclosure

In adherence to regulatory requirements, West Leisure Resorts Limited has made the following disclosures:

1. The appointment is in line with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
2. Mr. Kurry is not related to any other director of the company.
3. He has not been debarred from holding directorial positions by SEBI or any other authority.

Board Meeting Details

The Board meeting where this appointment was approved took place on November 10, 2025. The meeting commenced at 6:30 p.m. and concluded at 6:55 p.m.

This appointment marks a significant development for West Leisure Resorts Limited, potentially bringing fresh perspectives and extensive financial expertise to the company's leadership.