Unaudited Financial results of the Company for the Quarter ended 30th June, 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: 10.08.2026 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 ended 30th June, 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 ended 30th June, 2026, as approved by the Board of Directors of the Company at its meeting held today, which commenced at 11:00 a.m. and concluded on 12:15 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 ended 30th June, 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 Limited 1. We have reviewed the accompanying Statement of Unaudited Financial Results of West Leisure Resorts Limited (“the Company”) for the quarter ended on 30th June, 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 less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. =7 Office No. 12, 1st Floor, Garden City, Deepak Hospital Road, Indralok - 3, Bhayander (East), Thane - 401105. Mobile : 77188/8 86356596666521 « Email : cabgupta2008@gmail.com BHARAT GUPTA & CO. ‘( Chartered Accountants INDIA 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with applicable Indian Accounting Standards prescribed under Section 133 of the Act, read with rules made thereunder and other recognized accounting practices and policies generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed or that it contains any material misstatement. UDIN: 26136055 UHZVYX 1356 Place: Mumbai Dated: 10th August, 2026 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 PART T | | | | [ (% in Lakhs) Statement of Unaudited Financial Results for the Quarter Ended 30-06-2026 | 3 months 3 months | Corresponding Previous year ended 3 months ended ended Particulars 31/03/2026 ended 30/06/2026 | (pefer Note 2) | 30/06/2025 | 31/03/2026 Unaudited Audited Unaudited Audited Tncome Revenue from operations () | Interest income = 3 - = |( ii) | Dividend income - E - - (iii) | Rental income 5 = = (iv) | Fees and commission income - - = ] (v) | Sale of Products - = - (vi) | Net gain on fair value changes (1.53) 036 20.68 16.52 (vii) | Net gain on derecognition of financial instruments under amortised cost category ( (v ii x)i _i |) | OSa tl he e ro f O ps eer rv ai tc ie ns g income 6. -0 0 9.2 - 5 15.7 - 5 56.5 - 0 1 [ Total revenue from operations 3.47 9.61 36.43 73.02 11| Other Income - 0.26 - 0.26 11T | Total I‘ncome @+ 10 247 9.87 36.43 73.28 Expenses Fees and commission expenses - - - - Net loss on fair value changes - - - - Net loss on derecognition of financial instruments under amortised R R N . cost category (v) | Impairment on financial instruments - - B - (v) [ Cost of materials consumed - - - - (vi) | Purchases of Stock-in-trade - - - (vii) | Changes in inventories of finished goods, _ R R . stock-in-trade and work-in-progress (viil) | Employee benefits expenses 2.68 | 536 | 14.76 56.03 (ix) | Finance costs - - - - (x)_| Depreciation expenses - 002 0.02 0.02 0.07 Legal and Professional Fees 0.41 (0.14) 0.48 141 Annual Listing Fees 0.81 0.81 0.37 3.25 Other expenses 0.50 0.39 0.60 2.40 Total sxpenses 4.42 6.44 16.23 63.16 V_| Profit/(Loss) before exceptional items and tax (III-1V) 0.05 3.43 20.20 10.12 VI_| Exceptional items - - - - VII | Profit /( Loss) before tax (V-VI) 0.05 3.43 20.20 1012 VIII | Tax expense: (a) Current tax . — - (b) Deferred tax (.12) 259 262 4.70 (<) Earlier years adjustments S : = = IX | Profit / (Loss) for the period/year from continuing X_| o Pp re ofr ia t t /i o (n Los s s( )V I fI r- oV mI I dI i) sc ontinued operations 11 -7 08 - 4 17.5 - 8 42 - XI_| Tax expense of discontinued operations - - - - XIT | Profit / (Loss) from discontinued operations (after tax) (X-XI) - - - - X XI 1I VI || OPr to hf ei rt / C o( mL po rs es) h ef nor s it vh ee Ipe nr ci oo md e/ year (IX+XII) 1.17 0.84 17.58 5.42 (AL (a) Ttems that will not be reclassified to Profit or Loss - 47.07 (0.01), 47.04 (b) Income tax on items that will not be reclassified to Profit or Loss - (6.29), - 021 (B) | (a) Items that will be reclassified to Profit or Loss - B E B (b) Income tax on items that will be reclassified to Profit or Loss (0.90) - - - XV | TO ot th ae lr C C oo mm pp rr ee hh ee nn ss ii vv ee iI nn cc oo mem /e (( LA o+ ssB )) for the period/year (0.90) 40.78 (0.01) 47.25 (XIII +X1V) (Comprising Profit (Loss) and other 0.27 a1.62 17.57 52.67 Comprehensive Income for the period/year) XVI | Earnings Per Share (for continuing operations)- (Face value _l Bo asf ic2 (1 in0 2e ) ach) . - , 0.04 - 0.03 058 0.18 Diluted (in %) 0.04 0.03 0.58 |~ 0.18 XVII | Earnings Per Share (for discontinued operations)- (Face value| o Bf a s¥ i c1 0 (i ne a )c h) - - = = - Diluted (in %) - L - L - XVIII| Earnings Per Share (for continuing and discontin [Showing first 8,000 characters — download PDF for full document]