West Leisure Resorts Ltd.

West Leisure Resorts Ltd.

BBSE:WESTLEIRES
80.00
INR
+0.99
(+1.25%)
-0.38EPS
229.17MMarket Cap
2014 Y
2015 Y
2016 Y
2017 Y
2018 Y
2019 Y
2020 Y
2021 Y
2022 Y
2023 Y
2024 Y
2025 Y
2026 Y
TTM
Revenue per Share
13.25
6.53
1.18
0.79
7.49
0.34
1.91
0.53
0.59
0.77
0.82
1.89
1.87
1.61
Basic EPS, GAAP
4.61
1.98
0.01
0.07
6.98
0.51
-0.8
0.34
-0.83
0.25
-0.83
-0.13
0.18
-0.38
Free Cash Flow per Basic Share
-6.68
38.53
0.01
0.06
5.49
-0.28
-0.22
-0.27
-0.31
-0.31
-0.37
-0.78
-0.74
- -
Dividend per Share
- -
0.21
- -
0.12
0.12
0.12
0.12
0.1
0.1
0.1
0.1
0.1
0.1
- -
Book Value per Share
69.75
70.23
70.12
70.07
76.65
76.51
64.41
63.56
61.09
63.43
65.13
63.69
65.32
- -
Tangible Book Value per Share
69.75
70.23
70.12
70.07
76.65
76.51
64.41
63.56
61.09
63.43
65.13
63.69
65.32
- -
Basic Weighted Avg Shares
3
3
3
3
3
3
3
3
3
3
3
3
3
3
Sales/Revenue/Turnover
40
20
4
2
23
1
6
2
2
2
2
6
6
5
Operating Margin (%)
42.67
41.92
6.25
5.77
92.57
219.35
63.82
98.38
-171.15
21.22
-133.63
11.81
17.24
-22.01
Depreciation Expense
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Net Income, GAAP
14
6
- -
- -
21
2
-2
1
-3
1
-3
- -
1
-1
Effective Tax Rate (%)
18.38
27.48
90.02
- -
- -
31.18
165.79
35.31
- -
- -
- -
158.47
46.44
- -
Profit Margin (%)
34.82
30.4
0.62
9.27
93.23
151.66
-42.03
63.95
-139.53
31.72
-101.16
-7.01
9.48
-23.51
Working Capital
137
13
10
2
1
1
28
1
- -
1
1
3
1
- -
LT Debt
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Total Equity
213
214
214
214
234
234
197
194
187
194
199
194
199
- -
Return on Invested Capital (%)
- -
2.84
0.01
- -
- -
0.67
-1.14
0.53
- -
- -
- -
-0.2
0.27
- -
Return on Capital (%)
- -
2.84
0.01
- -
- -
0.67
-1.14
0.53
- -
- -
- -
-0.21
0.28
- -
Return on Common Equity (%)
- -
2.84
0.01
0.1
9.52
0.67
-1.14
0.53
-1.32
0.39
-1.28
-0.21
0.28
- -

Capital Structure

INR

•

in mil. unless spec.
Dec'26
Mar'26
Jun'27
ST Debt
- -
- -
- -
LT Borrowings
- -
- -
- -
LT Finance Leases
- -
- -
- -
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
3
3
3
Market Capitalization
363
261
229

Working Capital

INR

•

in mil. unless spec.
Dec'26
Mar'26
Jun'27
Total Current Assets
- -
1
- -
Cash, Cash Equivalents & STI
- -
1
- -
Accounts Receivable, Net
- -
- -
- -
Inventories
- -
- -
- -
Total Current Liabilities
- -
- -
- -
Payables & Accruals
- -
- -
- -
ST Debt
- -
- -
- -
Deferred Revenue
- -
- -
- -

Growth Rates

INR

•

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
-0.5%
0.59%
2.55%
Free Cash Flow
923.38%
28.46%
-5.5%
Net Income, GAAP
860.85%
-245.24%
-234.16%
Sales/Revenue/Turnover
128.85%
35.53%
-0.85%
Total Cash Common Dividend
- -
- -
- -

Quarterly Revenue

INR

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2025
1
1
1
1
6
2026
2
2
2
1
6
2027
1
- -
- -
- -
- -

Quarterly Earnings Per Share

INR

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2025
0.86
-0.59
0.09
-0.49
-0.13
2026
0.58
-0.44
0.02
0.03
0.18
2027
0.04
- -
- -
- -
- -

Quarterly Dividends Per Share

INR

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2025
- -
- -
- -
- -
0.1
2026
- -
- -
- -
- -
0.1
2027
- -
- -
- -
- -
- -

Company Description

CEO
Jyoti Shinde
Full Time Employees
10
Sector
Technology services
Industry
Packaged software
Address
Mall Office Thane MA India 421306
IPO Date
Jun 2, 2014
Business
West Leisure Resorts Limited (BSE: WESTLEIRES.BO), a core investment company exempt from Reserve Bank of India registration, primarily engages in financial activities including lending, investing in shares, mutual funds and other securities for liquidity management; provision of human resources supply services; and trading of various goods, particularly textiles. Originally incorporated as West Leisure Resorts Private Limited on January 18, 2008, and converted to a public limited company in 2013 following a scheme of arrangement sanctioned by the Bombay High Court, the company maintains its registered office at Mall Office, 2nd Floor, Metro Junction Mall of West, Pioneer Properties (India) Pvt. Ltd., Thane, Maharashtra 421306, India, with operations focused on the Indian market. While its main objects encompass the leisure and hospitality industry—such as resorts, entertainment and recreational arenas, restaurants, shopping malls and ancillary activities—the company has yet to actively venture into these sectors due to lack of suitable opportunities. The company's core offerings span financial services like lending and investment management; human resource provisioning to support client operations; and trading activities in textiles and related goods, generating revenue primarily from these segments as reflected in recent financials showing total income of Rs 0.77 crore for FY2025 with employee costs comprising 83% of operating revenues. It operates through two main segments—Financial Activities and Provision of Services—with a debt-free balance sheet, investments valued at Rs 19.04 crore and total assets of Rs 19.58 crore as of March 2025; book value stands at Rs 63.69 per share amid a market capitalization of approximately Rs 40 crore. Latest developments include the reporting of unaudited Q1 FY2026 results on August 8, 2025, with profit before tax of Rs 0.20 crore on total income of Rs 0.36 crore, approved by the board and auditor-reviewed, alongside a final dividend of 1% (Rs 0.10 per share) declared for FY2025; the board also approved unaudited FY2025 results on May 21, 2025, reflecting revenue growth of 223.7% for the year outperforming the three-year CAGR of 62%. No major acquisitions, partnerships, funding rounds or strategic expansions into hospitality have been announced in the last 1-2 years, with focus remaining on core financial and service operations; the company maintains low interest coverage but near-zero debt and positive cash flows from investing activities. Promoter holding stands around 62% post the 2013 scheme, with recent disclosures under SEBI regulations for board meetings and trading window closures.