Unaudited Financial Results (Standalone and Consolidated) alongwith Limited Review Report for quarter and half year ended September 30, 2026.

Ref No: CFL/SEC/2026-27/43 Date: October 29, 2026 The Manager, Department of Corporate Services, BSE Limited, Phirozee Jeejeeboy Towers, Dalal Street, Fort, Mumbai - 400 001. Scrip Code: 535267 Dear Sir/Ma’am, Subject: Outcome of the Board Meeting held on Thursday, October 29, 2026. Pursuant to the Regulation 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"), we hereby inform you that the Board of Directors of the Company at its Meeting held today i.e., Thursday, October 29, 2026 have inter alia, considered and approved: Unaudited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026, along with the Statement of Asset & Liability, Cash Flow Statement and Limited Review Report thereon issued by the M/s. A. R. Sodha & Co., Statutory Auditors of the Company. Same are enclosed herewith as ‘Annexure I’; Please note that in terms of the Company's Code of Conduct for Prohibition of Insider Trading and pursuant to Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015, as amended, the trading window for trading in securities of the Company will open on Sunday, November 01, 2026. Kindly note that the meeting of the Board of Directors commenced at 11:30 A.M. and concluded at 12:40 P.M. The above information is also made available on the website of the Company at www.comfortfincap.com. You are requested to take the above information on record. Thanking you. Yours faithfully, For Comfort Fincap Limited Ankur Agrawal Director DIN: 06408167 Encl: A/a Annexure I A.R. Sodha & Co. INDIA CHARTERED ACCOUNTANTS Independent Auditor's Review Report on Standalone Unaudited Financial Results of Comfort Fincap Limited for the quarter pursuant to the Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report to The Board of Directors Comfort Fincap Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Comfort Fincap Limited (‘the Company’) for the quarter ended 30" September, 2026 (the “Statement”) attached herewith, being submitted by the company pursuant to the requirement of Regulation 33, Regulation 52 and Regulation 54 read with Regulation 63(2) of the Securities and Exchange Board of India ("SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This statement is the responsibility of the Company’s Management and has been approved by the Board of Directors, which has been prepared in accordance with the recognition and measurement principles as laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review 3. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2400, Engagements to Review Financial Statements issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. For A.R. Sodha & Co. Chartered Accoul Partner M No. 124295 UDIN: 26124295CFQNBT4054 Place: Mumbai Date: 29 October, 2026 503-504, K. L. Accolade, 6th Road, Near Bank of Baroda, R. K. Hospital Lane, Santacruz (East), Mumbai - 400 055. Tel. : 8324743917 Email : ars@arsco.in CCOMFORT FINCAP LIMITED STATEMENT OF STANDALONE UN-AUDITED FINANCIAL RESULTS FOR THE HALF YEAR ENDED SEPTEMBER 30, 2026. (Rs. In Lekhs, except EPS) sr Particulars Quarter Ended Half Year Ended Year Ended no 30.09.2026 | 30.06.2026 | 30.09.2025 | 30.09.2026 | 30.09.2025 | 31.03.2026 (Unaudited) (Unaudited) (Audited) 1| Net Sales/Income from operations i) Interest income 45562 24075 37231 896.37 755.27 1,607.08 ii) Financial Advisory & Consultancy - 2.50 313 250 313 3.68 1{(a) Net Sales/Income from operations 455.62 243.25 375.44 898.87 758.40 | 1,610.75 () Other Income (16.98) 16.23 (48.71) (0.75) 532 499 Total Income (a+b) 438.65 459.48 32673 898.13 763.72 1,615.74 2[Expenditure a) Finance Costs 3066 1641 10.59 47.07 3811 103.25 b) Fees and commission expense 773 13.09 16.53 2082 2479 37.66 ) Impairment of financial instruments 557 494 564 10.52 16.07 14137 d) Employee Benefit Expenses 76.26 53.76 50.89 130,01 105.66 249.44 ) Depreciation and Amortization Expense. 1.80 180 189 359 378 7.55 ) Other Expenses 59.11 76.80 2743 135.01 53.27 93.71 Total Expenditure (a+bcrd+e+f] 181.12 166.80 121.96 347.92 241.69 632.99 3[Profit before Exceptional Items & Tax (1-2) 257.52 292.68 204.77 550.21 522.03 982.75 4|Exceptional Items - - - - - - 5| Profit before Tax (3-4) 25752 292.68 208.77 550.21 522.03 982.75 6[Tax Expenses i) Income Tax 74.03 7167 66.96 145.70 136.08 264.15 i) Income Tax of earlier years - - - - - 062 iii) Deferred Tax (5.43) 094 (8.98) (2.48) (27.37) (31.02) 7| Profit after tax (5-6) 188.92 220.07 146.79 408.99 413.32 749.00 8[Add : Share of (Profit)/Loss of Associate - - - - - - 9|Profit for the Period (after adjustment for Associate| 188.92 220,07 14679 408.99 213.32 749.00 (7+8) 10[Other Comprehensive Income (OCI) (2) Items not to be reclassified subseguently to profit and loss - Remeasurements of the defined benefit plan - - - - - - 6.13 - Tax impact on above - - - - - (1.54) 11[Total Comprehensive Income (9+10) 188.92 22007 146.79 408.99 21332 753.59 12|Paid up Equity Share Capital 196113 196113 175013 196113| 1,750.13 1,800.13 (Face Value Rs. 2/- each) 13[Reserves excluding Revaluation Reserves as per - - - - - 8,214.07 Balance Sheet of previous accounting year 14|Earning Per Share (EPS) (par value of Rs. 2/- each) Basic 0.19* 0.22% 017" 0.42% 0.48* 0.84] Diluted 0.19" 0.22* 0.7 0.42* 0.48* 0.86] *Not Annualised STANDALONE STATEMENT OF UNAUDITED ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2026 (Rs. in Lakhs) Half year ended Half year ended PrUcUIELs 30.09.2026 30.09.2025 I |ASSETS (1) |Financial Assets (a) |Cash and cash equivalents 97.58 41.94 Bank Balances other than Cash and cash (b)|equivalents 271.02 276.67 (c) |Receivables i) Trade Receivables - 254 ii) Other Receivables - - (d) |Loans 12,192.35 10,389.59 (e) |Investments 481.24 519.43 (f) [Other Financial assets (to be specified) - - (2) [Non-Financial Assets (a) [Property, plant and equipment 48.00 55.37 (b) |Investment Property 126.14 126.14 (c) [Other non-financial assets 19.57 20.86 TOTAL ASSETS 13,235.91 11,432.54 Il |LIABILITIES AND EQUITY Liabilities (1) |Financial Liabilities (a) |Payables Trade payables duc to Micro and Small Enterprises; and - - Other than Micro and Small Enterprises - 5.81 (b )|Borrowings 2,055.23 1,693.05 (c) |Other financial liabilities 157.06 64.64 (2) |Non-Financial Liabilities (a) |Current tax liabilities (Net) 91.03 93.66 (b) | Deferred tax liabilities (Net) 16.44 23.03 (c) |Provisions 47.64 47.17 (3) [EQUITY (a) |Equity Share capi [Showing first 8,000 characters — download PDF for full document]