West Leisure Resorts Limited has submitted a formal disclosure to BSE Limited regarding the non-applicability of Regulation 23(9) of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 for the half-year period ended September 30, 2026.
The company cites Regulation 15(2) of the same regulations as the basis for this non-applicability, which exempts certain smaller companies from specific disclosure requirements.
Financial Position Disclosure
The company has certified that as of March 31, 2026 (the last day of the previous financial year):
- Paid-up equity share capital: ₹305.33 lakhs (₹3.05 crore)
- Net worth: ₹1,994.42 lakhs (₹19.94 crore)
Both figures are below the threshold limits specified under Regulation 15(2) of SEBI (LODR) Regulations, 2015.
Regulatory Impact
As a result of falling below the specified thresholds, the company is not required to submit "Disclosure of the Related Party Transactions" as mandated by Regulation 23(9) of the regulations for the half-year ended September 30, 2026.
Action Requested
The company has formally requested BSE Limited to take this declaration on record.