West Leisure Resorts Limited has announced the appointment of CS Mrs. Bhaviika Jain as Company Secretary and Compliance Officer, effective January 31, 2026. The decision was approved by the Board of Directors at their meeting held on January 30, 2026, following a recommendation from the Nomination and Remuneration Committee.

Board Approval and Regulatory Compliance

The appointment was made in compliance with Regulation 30 of the Securities and Exchange Board of India (SEBI) Listing Obligations and Disclosure Requirements Regulations, 2015. Mrs. Jain will serve as Key Managerial Personnel pursuant to section 203 of the Companies Act, 2013, and as Compliance Officer under Regulation 6(1) of the SEBI Listing Regulations.

Professional Background and Qualifications

Mrs. Bhaviika Jain is an Associate Member of the Institute of Company Secretaries of India (ICSI) with membership number A-35718. She brings extensive professional experience to her new role at West Leisure Resorts Limited.

Key Qualifications:

• Associate Member of ICSI
• Over 10 years of experience in legal compliances
• Expertise in Companies Act regulations
• Proficiency in SEBI Listing Regulations
• Knowledge of various corporate laws

Regulatory Framework

The appointment disclosure was made pursuant to multiple regulatory requirements, including Regulation 30 of SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, and recent SEBI master circulars. The company has fulfilled its obligation to inform BSE Limited about this key managerial personnel change.

The appointment strengthens West Leisure Resorts Limited's compliance framework and corporate governance structure, ensuring adherence to regulatory requirements and best practices in corporate administration.

West Leisure Resorts Limited has announced its unaudited financial results for the quarter ended December 31, 2025, showing mixed performance with declining revenue and profitability compared to the previous year. The results were approved by the Board of Directors at their meeting held on January 30, 2026.

Financial Performance Overview

The company's financial performance for Q3FY26 reflects challenges across key metrics:

Revenue Analysis

The company's revenue structure comprises two main segments: financial services and other services. Net gain on fair value changes recorded a loss of ₹4.05 lakhs in Q3FY26 compared to a gain of ₹4.66 lakhs in the corresponding quarter of the previous year. Sale of services remained relatively stable at ₹15.75 lakhs compared to ₹13.50 lakhs in Q3FY25.

Nine-Month Performance

For the nine-month period ended December 31, 2025, the company's performance showed the following trends:

Expense Management

Total expenses for Q3FY26 decreased to ₹11.68 lakhs from ₹15.45 lakhs in Q3FY25. Employee benefits expenses reduced significantly to ₹9.18 lakhs from ₹13.38 lakhs year-on-year. Other major expense categories included legal and professional fees of ₹0.81 lakhs, annual listing fees of ₹0.81 lakhs, and other expenses of ₹0.86 lakhs.

Segment Performance

The company operates through financial and services segments. The financial segment reported a loss of ₹4.06 lakhs in Q3FY26 compared to a profit of ₹4.66 lakhs in Q3FY25. The services segment showed improved performance with a profit of ₹8.40 lakhs compared to ₹2.80 lakhs in the previous year quarter.

Regulatory Compliance

The financial results have been prepared in accordance with Indian Accounting Standard 34 'Interim Financial Reporting' and comply with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were reviewed by auditors M/s Bharat Gupta & Company, who provided a limited review report confirming compliance with applicable accounting standards.