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

Ref No: CIL/SEC/2026-27/37 Date: October 29, 2026 The Manager, Department of Corporate Services, BSE Limited, Phirozee Jeejeeboy Towers, Dalal Street, Fort, Mumbai - 400 001. Scrip Code: 531216 Dear Sir/Ma’am, Subject: Outcome of the Board Meeting held on Thursday, October 29, 2026. Pursuant to Regulations 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 has inter alia, considered and approved: 1. Unaudited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026 along with the Statement of Assets & Liabilities, Cash Flow Statement and Limited Review Report thereon issued by M/s. A. R. Sodha & Co., Chartered Accountants, Statutory Auditors of the Company. The 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 1, 2026. Kindly note that the meeting of the Board of Directors commenced at 03:00 P.M. and concluded at 3:35 P.M. The above information is also made available on the website of the Company at www.comfortintech.com You are requested to take the above information on record. Thanking you, Yours faithfully, For Comfort Intech Limited, Ankur Agrawal Director DIN: 06408167 Encl: A/a A.R. Sodha & Co. Annexure - I INDIA CHARTERED ACCOUNTANTS Independent Auditor's Review Report on Standalone Unaudited Financial Results of Comfort Intech 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 Intech Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Comfort Intech 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 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (“the Regulations™). 2. This statement which is the responsibility of the Company’s Management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder 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 of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" 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 statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 and other recognised accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. For A.R. Sodha & Co. Chartered Accow Dipesh Sango%\\ 2 Partner ¥ g M No. 124295 UDIN: 26124295ZZHYFS2375 503-504, K. L. Accolade, Place: Mumbai 6th Road, Near Bank of Baroda, R. K. Hospital Lang, Date: 29" October, 2026 Santacruz (East), Mumbai - 400 055. Tel. : 9324743917 Email : ars@arsco.in COMFORT INTECH LIMITED STATEMENT OF STANDALONE UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 (Rs. In Lakhs, except EPS) Quarter Ended Half Year Ended Year ended sr. i (Standalone) (Standalone) (Standalone) No. 30-Sep-26 30Jun-26 | 30Sep25 | 30Sep26 | 30Sep-25 | 31-Mar-26 Un-audited Un-audited | Un-audited | Un-audited | Un-audited Audited 1 |Net Sales/Income from operations 3,648.24 3,634.08 4,525.02 7,282.32 7,12046 1691636 Other Income 877 166.19 (222.39) 174.97 (82.90) (454.54) Total Income 3,657.02 3,800.27 4,302.62 7,457.29 7,037.56 16,461.81 2 |Expenditure Purchases of Stock-in-Trade 1,881.58 1,913.57 2,250.81 3,795.15 2,920.07 8,674.98 Cost of material consumption and job work charges 826.21 765.92 888.71 1592.13 1,778.78 3,52046 Excise Duty paid 682.21 664.61 857.74 1,346.82 1,574.23 3,073.96 Changes in inventories (42.06) 19.18 10191 (22.88)| 5337 (98.06)! Employee Benefit Expense 4049 35.23 33.93 75.72 63.48 147.74 Finance Cost 27.52 24.88 2382 5240 39.70 128.10 Depreciation & Amortization Expense 6.70 6565 6.94 1335 1441 28.17 Other Expenses 210.88 150.60 186.61 36148 38748 693.90 Total Expenditure 3,633.53 3580.64 | 4,350.47 7,214.17 6,831.51 16,169.26 3_|Profit before Exceptional Items & Tax (1-2) 2349 219.63 (47.85) 243.12 206.04 292.55 4_[Exceptional Items - - - - - - 5 _|[Profit before Tax (3-4) 23.49 219.63 (47.85) 243.12 206.04 20255 6 _|Tax Expenses Current Tax i) Income Tax related to current year 552 16.86 57.70 2238 87.93 21283 i) Income Tax of earlier years (7.11) - - (7.11)] - (27.40) iii) Deferred Tax 8.29 21.46 (37.57) 29.74 (19.14) (72.29) 7 |Profit/(loss) after tax for the period (before adjustment for| 16.79 181.32 (67.98) 198.10 137.25 179.40 Associate) (5-6) 8 _|Add : Share of (Profit)/Loss of Associate 2 L2 = = = 3 9_|Profit for the Period (after adjustment for Assaciate (7 + 8) 16.79 18132 (67.98) 198.10 137.25 179.40 10 |Other Comprehensive Income (OCI) (a) Items not to be reclassified subsequentltoy profit and loss - Remeasurements of the defined benefit plan - gain/(loss) : - - = - 122 - Tax impact on above - = = = = (0.31) - Gain / (Loss) on fair value of equity instrument (348.05) 327.19 (90.42)| (20.86) 1,283.92 (172.09) - Tax impact on above 49.77 (46.79) 12.93 2.98 (183.60) 2461 11 _|Total Comprehensive Income (9+10) (281.49) 461.72 (145.47) 180.22 1,237.57 32.83 12 |Paid up Equity Share Capital (Face Value Re. 1/- each) 3,199.38 3,199.38 3,199.38 3,199.38 3,199.38 3199.38 13 |Reserves excluding Revaluation Reserves as per Balance Sheet] - - - - - 10,887.74 of previous accounting year 14 |Earning Per Share (EPS) (par value of Rs. 1/- each) Basic 0.01° 0.06* -0.02 0.06* 0.047 0.06) Diluted 001* 0.06* -0.027] 0.06* 0.04 0.06 *Not Annualised STANDALONE SEGMENT-WISE REVENUE, RESULTS, ASSETS AND LIABILITIES FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 (Rs. In Lakhs) I Standalone Quarter ended Standalone Half Year ended | Year ended o Particulars 305ep-26 | 30Jun26 | 30Sep-25 | 30Sep26 | 305ep25 | 3LMar-26 Un-Audited | Un-Audited | Un-Audited | Un-Audited | Un-Audited | Audited Segment Revenue 2) Trad [Showing first 8,000 characters — download PDF for full document]