Board approves unaudited Sept 2026 results; auditor review finds no material misstatement
Board met on 30 October 2026 and approved the unaudited results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr |
|---|---|---|---|---|
| Revenue from operations | (2.72) | 15.28 | — | 4.47 |
| Total income | (2.72) | 15.28 | — | 4.47 |
| Profit before tax | (7.93) | (13.53) | +41.4% | 0.05 |
| Profit after tax | (6.87) | (13.56) | +49.3% | 1.17 |
| Total comprehensive income | (6.87) | (7.08) | +3% | 0.27 |
| Basic EPS | (0.23) | (0.44) | +47.7% | 0.04 |
- Profit after tax - Year ago
- (13.56) (+49.3%)
- Period
- 3 months ended 30/09/2026
Auditor's review
Conclusion: Unmodified
West Leisure Resorts Ltd's board met on 30 October 2026, from 2.00 p.m. to 3.30 p.m., and approved the company's unaudited standalone financial results for the quarter and half year ended 30 September 2026. Amounts are stated in ₹ lakh, and figures in brackets are negative, exactly as printed in the statement.
Auditor's review
Bharat Gupta & Co., Chartered Accountants, carried out a limited review of the statement. Their conclusion is unmodified: nothing has come to their attention that causes them to believe the statement fails to disclose what the listing rules require, or that it contains any material misstatement. A limited review relies mainly on inquiries and analytical procedures, so it gives less assurance than a full audit.
Decisions taken at the meeting
- The board approved the results and authorised Mr Satyanarayan Kurry, Non-Executive Director, to sign and furnish them to BSE Ltd, Mumbai.
- He was also authorised to get the results published in newspapers as required.
- The results are to be submitted to the auditors, and the Limited Review Report to BSE.
The quarter (3 months ended 30 September 2026)
- Total income: ₹ (2.72) lakh, compared with ₹ 15.28 lakh in the same quarter last year.
- Profit/(Loss) before tax: ₹ (7.93) lakh.
- Profit/(Loss) for the period: ₹ (6.87) lakh, compared with ₹ (13.56) lakh in the same quarter last year, so the quarterly loss is smaller than a year earlier.
Where the numbers came from
The negative total income is driven by the financial segment, which recorded a net loss on fair value changes on its investments during the quarter. The services segment added a small amount of revenue. In other words, the reported loss largely reflects how the investment book is valued, rather than a large operating business posting weak sales.
The half year (6 months ended 30 September 2026)
- Profit/(Loss) for the period: ₹ (5.70) lakh, compared with a profit of ₹ 4.02 lakh in the same half last year.
Balance sheet as at 30 September 2026
- Total assets: ₹ 1,989.49 lakh. Most of this sits in investments, so the reported income and loss are closely tied to investment values rather than to a large operating business.
What a retail investor may note
- The company ended both the quarter and the half year with a loss at the Profit/(Loss) for the period line, and the half year has moved from a profit of ₹ 4.02 lakh to a loss of ₹ (5.70) lakh.
- The auditors' limited review conclusion is unmodified, with no qualification or adverse remark.
- Along with the results, the board authorised signing them, submitting them to BSE and publishing them in newspapers.
Also from West Leisure Resorts
Additional Director appointed, Non-Executive Director resigns; two committees reconstituted
30 Oct 2026
Board change: Swapan Mahendra Sawant appointed Additional Director, Radha Chotalia resigns
30 Oct 2026
Regulation 23(9) related party disclosure not applicable to the company, says BSE update
30 Oct 2026
More numbers
- Profit/(Loss) for the period - half year ended 30/09/2026(5.70) lakh
- Profit/(Loss) for the period - half year ended 30/09/20254.02 lakh
- Total assets as at 30/09/20261,989.49 lakh
- Total income, latest quarter(2.72) (₹ in Lakhs)
- Total income, year-ago quarter15.28 (₹ in Lakhs)
- Total income, previous quarter4.47 (₹ in Lakhs)
- Total comprehensive income, latest quarter(6.87) (₹ in Lakhs)
- Total comprehensive income, year-ago quarter(7.08) (₹ in Lakhs)
- Total comprehensive income, previous quarter0.27 (₹ in Lakhs)
- Profit after tax, latest quarter(6.87) (₹ in Lakhs)
- Profit after tax, year-ago quarter(13.56) (₹ in Lakhs)
- Profit after tax, previous quarter1.17 (₹ in Lakhs)
- Revenue from operations, latest quarter(2.72) (₹ in Lakhs)
- Revenue from operations, year-ago quarter15.28 (₹ in Lakhs)
- Revenue from operations, previous quarter4.47 (₹ in Lakhs)
- Profit before tax, latest quarter(7.93) (₹ in Lakhs)
- Profit before tax, year-ago quarter(13.53) (₹ in Lakhs)
- Profit before tax, previous quarter0.05 (₹ in Lakhs)
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