West Leisure Resorts Ltd — Board Meeting, 08-08-2025: Board Meeting

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: ho@hawcoindia.com

CIN: L55101MH2008PLC177941 Website: www.westleisureresort.co.in

8th August, 2025

To,

BSE Ltd

Phiroze Jeejeebhoy Towers

Dalal Street

Mumbai 400 001

Re : Submission of Unaudited Financial Results of the Company for the quarter ended

30th June, 2025

Dear Sirs,

Enclosed is a copy of unaudited financial results of the Company for the quarter ended

30th June, 2025, as approved by the Board of Directors of the Company at its meeting held today,

which commenced at 12:00 noon and concluded on 12:35 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 of 33(2)(b) of the SEBI (LOADR) Regulations, 2015, the results of the

Company for the quarter ended 30th June, 2025, have been signed by the Company’s Executive

Director.

Also, attached herewith is a certified true copy of the Board’s resolution approving the said results.

Thanking you,

Yours faithfully,

For West Leisure Resorts Limited

Vaibhav Dodia

Company Secretary & Compliance Officer

Encl : a/a

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Chartered Accountants

oe BHARAT GUPTA & CO.

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

To,

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, 2025 (“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.

> if NC

i. Ne. A + AFR No, 1310108 y le

Office No. 12, 1st Floor, Garden City, Deepak Hospital Road, Indralok - 3, Bhayander (East), Thane - 401105.

Mobile : 7718886565 / 8356966621 * Email : cabgupta2008@gmail.com

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Chartered Accountants

OX BHARAT GUPTA & CO.

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.

For M/s. Bharat Gupta & Co.

Chartered Accountants

UDIN: 2513COSSBMHRXHY 3

Place: Mumbai —

Dated: 08th August, 2025

Office No. 12, 1st Floor, Garden City, Deepak Hospital Road, Indralok - 3, Bhayander (East), Thane - 401105.

Mobile : 7718886565 / 8356966621 * Email : cabgupta2008@gmail.com

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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: ho@hawcoindia.com | | |

I | (Zin Lakhs)

PART I | | | |

Statement of Unaudited Financial Results for the Quarter Ended 30-06-2025

3 months 3 months Corresponding | Previous year ended Particulars ended 31/03/2025 3 months ended ended

30/06/2025 (Refer Note 2) 30/06/2024 31/03/2025

Unaudited Audited Unaudited Audited | =

Income Revenue from operations

(i) _| Interest income - - - - (ii)_| Dividend income - - - -

(iii) | Rental income - - - - (iv) | Fees and commission income - - - -

(v) | Sale of Products - - = = (vi) | Net gain on fair value changes 20.68 (24.15) 44.73 29.48

(vii) | Net gain on derecognition of financial instruments under amortised cost category - - - -

(viii) | Sale of services 15.75 13.50 6.90 47.40 (ix) | Other Operating Income - - - -

I Total revenue from operations 36.43 (10.65) 51.63 76.88 Il_| Other Income - 1.00 : 1.10

III | Total Income (I + II) 36.43 (9.65) 51.63 77.98

Expenses (i)_| Fees and commission expenses - - - -

(ii)_| Net loss on fair value changes - - - - (iii) | Net loss on derecognition of financial instruments under amortised

cost category “ : - - (iv) | Impairment on financial instruments - - - -

(v) | Cost of materials consumed - - - - (vi) | Purchases of Stock-in-trade = = ~ ~

(vii) | Changes in inventories of finished goods, stock-in-trade and work-in-progress - ° ° °

(viii) | Employee benefits expenses 14.76 6.77 15.53 63.82 (ix) | Finance costs - - - -

(x)_| Depreciation expenses 0.02 0.02 0.02 0.07 (xi)_| Legal and Professional Fees 0.48 (0.04) 0.64 1.50

(xii) | Annual Listing Fees 0.37 0.81 0.81 3.25 (xiii) | Other expenses 0.60 0.49 0.57 2.43

IV_| Total expenses 16.23 8.05 17.57 71.07

V_ | Profit/(Loss) before exceptional items and tax (III-IV) 20.20 (17.70) 34.06 6.91 |

VI_| Exceptional items - - - -

VII | Profit / (Loss) before tax (V-VI) 20.20 (17.70) 34.06 6.91 VIII | Tax expense:

(a) Current tax - - - - (b) Deferred tax 2.62 (2.75) 7.67 10.95

(c) Earlier years adjustments - - - - IX | Profit / (Loss) for the period/year from continuing operations 17.58 (14.95) 26.39 (4.04)

(VII-VIII) xX Profit / (Loss) from discontinued operations - - - -

XI_| Tax expense of discontinued operations - - - - XII | Profit / (Loss) from discontinued operations

(after tax) (X-XI) . . . .

XIII | Profit / (Loss) for the period/year (IX+XII) 17.58 (14.95) 26.39 (4.04) XIV | Other Comprehensive Income

(A) | (a) Items that will not be reclassified to Profit or Loss (0.01) 141.10 = 141.10

(b) Income tax on items that will not be reclassified to Profit or Loss - (17.67) 23.36 (177.69)

(B) | (a) Items that will be reclassified to Profit or Loss - - - ~

(b) Income tax on items that will be reclassified to Profit or Loss - - - -

Other Comprehensive Income (A+B) (0.01) 123.43 23.36 (36.59) XV_ | Total Comprehensive income/(Loss) for the period/ year (XIII

+XIV) (Comprising Profit (Loss) and other Comprehensive 17.57 108.48 49.75 (40.63) Income for the period/year)

XVI | Earnings Per Share (for continuing operations)- (Face value of % 10 each)

Basic (in 2) _ 0.58 (0.49) 0.86 (0.13) Diluted (in 2) 0.58 (0.49) 0.86 (0.13)

XVII | Earnings Per Share (for discontinued operations)- (Face value of = 10 each)

Basic (in 2) - : - - Diluted (in 2) - - - -

XVIII| Earnings Per Share (for continuing and discontinued operations)- (Face value of = 10 each)

Basic (in 2) 0.58 (0.49) 0.86 (0.13) —e 2) 0.58 (0.49) 0.86 (0.13)

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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: ho@hawcoindia.com

PART-II | | | (Z in Lakhs)

Segment wise Revenue, Results, Assets & Liabilities

3 months oimontns Corresponding | Previous year ended parsicuans ended 31/03/2025 3 months ended ended

30/06/2025 (Refer Note 2) 30/06/2024 31/03/2025

Unaudited Audited Unaudited Audited 1 |Segment Revenue:

a) Financial 20.68 (24.15) 44.73 29.48 b) Services 15.75 13.50 6.90 47.40

c) Unallocated - i * : Net sales / income from operations 36.43 (10.65) 51.63 76.88

2 |Segment Results:

a) Financial 20.68 (24.14) 44.73 29.48 b) Services 3.94 8.08 (5.52) (3.66)

c) Unallocated (4.42) (1.64) (5.15) (18.91) 20.20 (17.70) 34.06 6.91

Less: |Finance Costs = = = = Profit / (Loss) before exceptional items and tax 20.20 (17.70) 34.06 6.91

Less: [Exceptional items - - * = Profit / (Loss) before tax 20.20 (17.70) 34.06 6.91

3 |Segment Assets: a) Financial 1,926.29 1,903.50 1,800.86 1,903.50

b) Services - = - 2 c) Unallocated 55.95 54.08 257.96 54.08

Total 1,982.24 1,957.58 2,058.82 1,957.58 |

4 |Segment Liabilities :

a) Financial - : . -

b) Services 14.54 9.05 14.66 9.05 c) Unallocated 5.33 3.72 5.92 3.72

Total 19.87 12.77 20.58 12.77

Notes:

1 |The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on August 08, 2025.

2 |The figures of the quarters ended March 31, 2025 are balancing figures between audited figures in respect of the respective full financial year and the unaudited published year-to-date figures up to the third quarter of the respective financial year.

3 | Figures of the previous period have been regrouped/rearranged wherever necessary/practicable to conform to the current presentation.

4 |Financial Results is also available on the website www.bseindia.com and on the Company's website at www.westleisureresort.co.in

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ETL IES By Order of the Board ASN aCe) Wwe

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Mumbai XG Ley Nitin Vasant Mhatre August 08, 2025 Executive Director | | SS DIN: 08294405 |

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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: ho@hawcoindia.com

CIN: L55101MH2008PLC177941 Website: www.westleisureresort.co.in

COPY OF RESOLUTION PASSED BY THE BOARD OF DIRECTORS OF THE

COMPANY AT ITS MEETING HELD ON 8TH AUGUST, 2025

“RESOLVED THAT the statement showing unaudited financial results of the Company for

the quarter ended 30.6.2025 placed on the table be and are hereby approved and that

Mr Nitin Mhatre (DIN: 08294405), Executive Director of the Company be and is hereby

authorised to sign and furnish the said results to the BSE Limited, Mumbai.

RESOLVED FURTHER THAT Mr Nitin Mhatre be and is hereby authorised to get the results

published in newspapers as required by Securities and Exchange Board of India (Listing

Obligations and Disclosure Requirements) Regulations, 2015.

AND FURTHER RESOLVED THAT the aforesaid results be submitted to the Company’s

auditors and that the Final Limited Review Report be submitted to the BSE Limited, Mumbai

in terms of Regulation 33 of the said Regulations.”

Certified to be true

For West Leisure Resorts Limited

Vaibhav Dodia

Company Secretary and Compliance Officer

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