Non Applicability of Regulation 23(9) of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 for the Half Year ended 31.3.2026
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West Leisure Resorts Ltd has informed BSE that Regulation 23(9) of SEBI LODR Regulations does not apply to the company. Under Regulation 15(2), smaller companies with paid-up equity capital and net worth below certain thresholds are exempt from this requirement. As of 31 March 2026, the company's paid-up equity share capital stood at Rs 305.33 lakh and net worth at Rs 1994.42 lakh, both below the specified thresholds. Consequently, the company is not required to submit Related Party Transaction disclosures for the half year ended 31 March 2026. The filing was made on 22 May 2026 by Company Secretary Bhaviika Jain.
No immediate impact on shareholders. The company is below SEBI's threshold for mandatory Related Party Transaction disclosures, which is routine for smaller listed entities. This is a routine compliance disclosure and does not signal any financial distress or governance concern.