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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
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
anti
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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