Submission of unaudited Financial Results of the Company for the quarter & half year ended 30th September, 2026

WEST LEISURE RESORTS LIMITED Regd. Off.: Mall Office, 2nd Floor, Metro Junction Mall of West Pioneer Properties (India) Pvt. Ltd, Netivali, Kalyan (E), Thane-421306 Tel. No.: 0251 – 2352387 E-mail Id: cs.compliance@westpioneerindia.com CIN: L55101MH2008PLC177941 Website: www.westleisureresort.co.in Date: 30.10.2026 The Manager Listing Department BSE Ltd Phiroze Jeejeebhoy Towers Dalal Street Mumbai 400 001 BSE Code: 538382 Re : Submission of Unaudited Financial Results of the Company for the quarter & half year ended 30th September, 2026 pursuant to Regulations 30 & 33 of SEBI (LODR) Regulations, 2015. Dear Sirs, Enclosed is a copy of unaudited financial results of the Company for the quarter & half year ended 30th September, 2026, as approved by the Board of Directors of the Company at its meeting held today, which commenced at 2.00 p.m. and concluded on 3.30 p.m. together with a copy of the Limited Review Report of M/s. Bharat Gupta & Company, auditors of the Company. In compliance of Regulation 33(2)(b) of the SEBI (LODR) Regulations, 2015, the results of the Company for the quarter & half year ended 30th September, 2026, have been signed by the Company’s Non-Executive Director, who is duly authorized by the Board of Directors to sign the said Financial Results. Also, attached herewith is a certified true copy of the Board’s resolution approving the said results. Kindly take the above information on record. Thanking you, Yours faithfully, For West Leisure Resorts Limited Bhaviika Jain Company Secretary & Compliance Officer Encl : a/a BHARAT GUPTA & CO. Chartered Accountants INDIA Limited review report on unaudited quarterly and year to date financial results of West Leisure Resorts Ltd pursuant to the regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Board of Directors, West Leisure Resorts Ltd 1. We have reviewed the accompanying Statement of Unaudited Financial Results of West Leisure Resorts Ltd (“the Company”) for the quarter ended September 30, 2026 and year to date from April 1, 2026 to September 30, 2026 (“the Statement”), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2. This Statement is the responsibility of the Company’s Management and has been approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 'Interim Financial Reporting' prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our Limited Review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410 “Review of Interim Financial Information Performed by Independent Auditors” issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim Financial Statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide les a nce than an audit. We have not performed an audit and accordi ;o; "fl@,y fiot express an audit opinion. % Office No. 12, 1st Floor, Garden City, Deepak Hospital Road, Indralok - 3, Bhayander (East), Thane - 401105. Mobile : 7718886565 / 8356966621 « Email : cabgupta2008@gmail.com WEST LEISURE RESORTS LIMITED CIN: L55101MH2008PLC177941; Website: www.westleisureresort.co.in Regd. Office : Mall Office, 2nd Floor, Metro Junction Mall of West Pioneer Properties (India) Private Limited, Netivali, Kalyan (E), Thane-421306 Tel. No.: 0251 - 2352387; E-mail ID: cs.compliance@westpioneerindia.com I T T T T = T T PART T | | | T T | [ (% in Lakhs) Statement of Unaudited Financial Results for the Quarter and Half Year Ended on 30th September, 2026 Corresponding | Year to date | Year to date particutars 3emnodnetdh s || 3meonndthesd | 3 2m0o0n0t0h s foirperio d || fo“r epnedreiqo a || P5,r YeounSd ydea r 30/09/2026' | 30/06/; 30/09/2025 | 30/09/2026 | 30/09/2025 | 31/03/2026 Unaudited | Unaudited | _Unaudited | Unaudited | Unaudited | _Audited TncomeL — Revenue from operations Interest income = : s = - - Dividend income - 5 5 = = g : Rental income : . 5 . . : Fees and commission income < = = S : Sale of Products . - - . : Net gain on fair value changes ®72) (5% ©a7) (10.25) 2021 (vi) | Nek gain on derecognition of finandial instruments under amortised N N . . . - cost category (Vi) | Sole of services 500 00 575 1200 3150 5650 (i) | Other Operating Income S = £ s 5 = 1 Total revenue from oper [e%2)) Ta7 1538 75 23 7502 11 Other Income - . s : . 02 1 Total fncome (310 @75 a7 1538 75 5T71 7338 Expenses )| Fees and commission expenses - - - - - - (1)_|_Net loss on fair value changes - = = = = - (iil) | Net loss on derecognition of financial instruments under amortised cost category - (iv)_| Impairment on financial instruments - - - < (v) | Cost of materials consumed : —s s 5 E z (vi) | Purchases of Stock-in-trade - - - - - - (il | Changes in inventories of finished goods, R N _ B - stock-in-trade and work-in-progress (Vi | Employee benefits expenses 3 &8 2673 621 414 56.03 (ix) | Finance costs - - - - - - (x) | Deprecition expenses 0.01 002 001 0.03 003 0.07 () | Legal and Professional Fees 0.36 0.41 026 077 074 141 (i) | Annual Listing Fees 0.82 081 1.26 1,63 163 3.2 i) | Other expenses 049 050 0.55 099 Rt 2.40 IV [ Total expenses 521 447 28.81 9.63 45.04 63.16 V_| Profit/(Loss) before exceptional items and tax (111-1V) (7.93) 0.05 13:53) (7.88) 667 1012 1| Exceptional tems - - - - - - [B rofit / (Loss) before tax (V-V1) 25 50 G353) 7881 667 1043 Tax expense: . (a) Current tax s = = = — — (o) Deferred tax (1.06) @12 0.03 2.18) 265 470 (©) Earler years adjustments = . - . - o IX | Profit / (Loss) for the period/year from continuing operations e (6.87) 117 (13.56) (5.70) 4.02 X_| Profit / (Loss) from discontinued operations p - . - - 5 XI_| Tax expense of discontinued operations B - - - - - 11| Profit / (Loss) from discontinued operations N ) (after tax) (X-XI) N N ' - XII1 | Profit / (Loss) for the period/year (IX+XIT) (687) 117 (13561 701 402 542 X1V | Other Comprehensive Income (A) | (2) Items that will not be reclassified to Profit or Loss - - (0.02) - ©.03) 47.04 (b) Income tax on items that will not be reclassified to Profit or Loss (0.90) - 6.50 (0.90) 650 0.21 (B) | (2) Items that will be reclassified to Profit or Loss B - - o - (b) Income tax on items that will be reclassified to Profit or Loss 090 090) = - o = Other Comprehensive Income (A+B) = ©.90) 648 ©501 647 4735 XV | Total Comprehensive income/(Loss) for the period/year (XITI +XIV) (Comprising Profit (Loss) and other Comprehensive (6.87) 027 (7.08) (6.60) 1049 5267 Income for the period/year) XVI | Earnings Per Share (for continuing operations)- (Face value of| € 10 each) Basic (in ?) 023) 0.04 (0.44) (0.19) 013 018 Diluted (in &) (0.23) 0.04 (0.44) (0.19) 013 018 XVII | Earnings Per Share (for discontinued operations)- (Face value of 2 10 each) Basic (in ?) E B 3 T Diluted (in 2 = = - B XVIII[ Earnings Per Share (for continuing and discontinued operations)- (Face value of € 10 each) Basic (in 7). ©.23) 0.04 (0.44) (0.19) 043 018 Diluted (in &) (023) 0.04 (0.44) (0.19) 043 018 WEST LEISURE RESORTS LIMITED CIN: L55101MH2008PLC177941; Websi www.westleisureresort.co.in Regd. Office : Mall Office, 2nd Floor, Metro Junction Mall of West Pioneer Properties (India) Private Limited, Netivali, Kalyan (E), Thane-421306 Tel. No.: 0251 - 2352387; E-mail ID: cs.compliance@westpioneerindia.com PART-II | [ (% in Lakhs) Segment wise Revenue, Results, Assets & Liabiliti [Showing first 8,000 characters — download PDF for full document]