West Leisure Resorts Limited (BOM:538382)

West Leisure Resorts Income Statement

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Operating Revenue	5.65	4.74	2.4	2.16	1.8
Other Revenue	1.68	2.95	-	1.66	-
Revenue	7.33	7.69	2.4	3.82	1.8
Revenue Growth (YoY)	-4.68%	220.33%	-37.19%	112.28%	-54.73%
Cost of Revenue	5.6	6.38	2.99	2.62	2.14
Gross Profit	1.73	1.31	-0.59	1.2	-0.34
Selling, General & Admin	0.14	0.03	0.03	0.03	0.03
Other Operating Expenses	0.24	0.59	0.7	0.66	0.65
Operating Expenses	0.39	0.63	0.74	0.7	0.69
Operating Income	1.34	0.68	-1.32	0.5	-1.02
Interest & Investment Income	-	0.01	0.01	0.01	0.01
Other Non Operating Income (Expenses)	-0.33	-	-	-	-
EBT Excluding Unusual Items	1.01	0.69	-1.31	0.51	-1.01
Gain (Loss) on Sale of Investments	-	-	-2.01	-	-2.07
Pretax Income	1.01	0.69	-3.32	0.51	-3.09
Income Tax Expense	0.47	1.1	-0.8	-0.24	-0.57
Net Income	0.54	-0.4	-2.52	0.75	-2.52
Net Income to Common	0.54	-0.4	-2.52	0.75	-2.52
Shares Outstanding (Basic)	3	3	3	3	3
Shares Outstanding (Diluted)	3	3	3	3	3
Shares Change (YoY)	-1.38%	-	-	-	-
EPS (Basic)	0.18	-0.13	-0.83	0.25	-0.83
EPS (Diluted)	0.18	-0.13	-0.83	0.25	-0.83
Free Cash Flow	-2.25	-2.38	-1.12	-0.95	-0.96
Free Cash Flow Per Share	-0.75	-0.78	-0.37	-0.31	-0.31
Dividend Per Share	-	0.100	0.100	0.100	0.100
Gross Margin	23.54%	16.99%	-24.50%	31.33%	-18.61%
Operating Margin	18.25%	8.86%	-55.13%	13.11%	-56.67%
Profit Margin	7.40%	-5.25%	-105.04%	19.60%	-140.00%
Free Cash Flow Margin	-30.73%	-31.00%	-46.83%	-24.73%	-53.11%
EBITDA	1.34	0.69	-1.32	0.51	-1.02
EBITDA Margin	18.34%	8.95%	-54.83%	13.27%	-56.50%
D&A For EBITDA	0.01	0.01	0.01	0.01	0
EBIT	1.34	0.68	-1.32	0.5	-1.02
EBIT Margin	18.25%	8.86%	-55.13%	13.11%	-56.67%
Effective Tax Rate	46.44%	158.47%	-	-	-
Revenue as Reported	7.33	7.8	2.41	3.83	1.81
Advertising Expenses	-	0.03	0.03	0.03	0.03

Source: S&P Global Market Intelligence. Standard template. Financial Sources.