West Leisure Resorts Ltd

Unaudited results approved

• Board approved unaudited financial results for the quarter ended 30-06-2026.
• Limited Review Report by Bharat Gupta & Co submitted with results.
• Results signed by a duly authorized Non-Executive Director under Regulation 33(2)(b).
• Board resolution approving results attached.

Regulatory submission and publication

• Results to be submitted to BSE per Regulation 33 of LODR.
• Limited Review Report to be submitted to BSE.
• Results to be published in newspapers as required by SEBI LODR.

Audit committee and disclosures

• Audit Committee reviewed and approved the results.
• Limited review concluded no material misstatement.

Appointment of Manager cum CFO

• Mrs. Jyoti Shinde appointed Manager and CFO effective April 1, 2026
• Appointment term is five years subject to member approval
• Mrs. Jyoti Shinde is a Chartered Accountant and Law Graduate with 15+ years experience
• Expertise includes accounts, taxation, audit, GST, transfer pricing, and financial planning
• She is not related to any existing company director

Board Meeting on March 31, 2026

• Appointed Mrs. Jyoti Shinde as Manager and CFO effective April 1, 2026
• Mrs. Jyoti Shinde's term as Manager is five years from April 1, 2026
• Appointment subject to member approval at the upcoming AGM
• Mrs. Jyoti Shinde designated as Key Managerial Personnel under Section 203
• Mrs. Jyoti Shinde is a Chartered Accountant and Law Graduate with 15+ years experience
• Her expertise includes accounts, taxation, audit, financial reporting, and GST compliance
• Mrs. Jyoti Shinde is not related to any company director

Resignation of Manager and CFO

• Mr. C K Khaitan resigned as Manager and CFO due to personal reasons
• Resignation effective from close of business hours on 31st March 2026
• Resignation letter dated 30th March 2026
• No appointment or re-appointment related to this change
• No relationships with other directors disclosed

Resignation of Chief Financial Officer (CFO)

• Resigning CFO: Mr. C K Khaitan
• Effective resignation date: 31st March, 2026
• Reason for resignation: Personal reasons
• No other material reasons for resignation stated
• Resignation to be formally accepted by Board in upcoming meeting
• No information on interim or new CFO appointment disclosed

Management Appointment

• Mrs. Bhaviika Jain appointed Company Secretary and Compliance Officer effective January 31, 2026.
• Mrs. Bhaviika Jain is an Associate Member of ICSI with over 10 years' experience in legal and corporate compliance.
• No relationships disclosed between Mrs. Bhaviika Jain and existing directors.

Financial Performance 📊

• Revenue from operations was ₹2,673 lakhs for Q3 FY2026 ended 31 Dec 2025.
• Loss before tax for Q3 Dec 2025 was ₹13.53 lakhs; loss after tax was ₹13.56 lakhs.
• Earnings per share (basic and diluted) was a loss of ₹0.44 per share for Q3 Dec 2025.
• Total comprehensive loss for Q3 Dec 2025 was ₹7.08 lakhs including other comprehensive income.

Segment Performance 📊

• Financial segment revenue was a loss of ₹4.05 lakhs; Services segment revenue was ₹1,575 lakhs.
• Financial segment loss was ₹0.06 lakhs; Services segment profit was ₹8.40 lakhs for Q3 Dec 2025.

Balance Sheet & Review 🧾

• Total segment assets stood at ₹1,965.63 lakhs as of 31 Dec 2025; financial assets were ₹1,893.17 lakhs.
• Limited review by M/s Bharat Gupta & Co. found no material misstatements in the financial results.