Investor Presentation for Quarter - II for FY 2026-27 on the Business Operations of the Company.

Ref No: CIL/SEC/2026-27/39 Date: October 30, 2026 The Manager, Department of Corporate Services, BSE Limited, Phirozee Jeejeeboy Towers, Dalal Street, Fort, Mumbai - 400 001. Scrip Code: 531216 Dear Sir/Madam, Subject: Investor Presentation for Quarter – II for FY 26-27 on the Business Operations of the Company. Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), Regulations, 2015 ("SEBI Listing Regulations"), and in relation to the captioned subject, we are submitting herewith the Investor Presentation for Quarter – II for FY 26-27 on the Business Operations of the Company. The aforesaid information is also available on the website of the Company at www.comfortintech.com This is for your information and records. Yours faithfully, For Comfort Intech Limited, Ankur Agrawal Director DIN: 06408167 Encl: A/a I N V E S T O R P R E S E N T A T I O N QUARTER II FY2026-27 D I S C L A I M E R Certain statements in this report relating to the future growth and performance of Comfort Intech Limited are forward-looking statements based on current expectations and assumptions. These statements involve known and unknown risks, uncertainties, and other factors that may cause actual results, performance, or outcomes to differ materially from those expressed or implied. Factors that could influence such results include fluctuations in earnings, the Company’s ability to manage growth effectively, regulatory changes in the financial and infrastructure sectors, competitive pressures, interest rate volatility, and overall economic conditions. The Company also faces challenges in attracting and retaining skilled professionals, addressing operational and compliance requirements, securing planned financing, and adapting to evolving government policies. Any forward-looking statements contained in this report are subject to these risks and uncertainties and should not be regarded as assurances of future performance. Projections, forecasts, and industry data made by third parties and included herein have not been independently verified or adopted by the Company, and Comfort Intech Limited assumes no responsibility for such third-party information. The Company undertakes no obligation to update or revise any forward-looking statements, whether as a result of new information, future events, or otherwise. A B O U T U S Comfort Intech Limited (”CIL”) was originally incorporated as a public limited company under the name Comfort Finvest Limited on October 17, 1994. Subsequently, the company's name was changed to Comfort Intech Limited, and a fresh Certificate of Incorporation was obtained on March 24, 2000. Our Founder & Chief Executive Officer, Mr. Anil Agrawal envisaged the growth of Comfort Intech as an integral part of his grand vision for the Comfort Group. Under his leadership, Comfort Intech evolved from being solely an investment company and carved out a distinct place for itself in the industry. His leadership inspired the vision of Mr. Ankur Agrawal, who currently helms the Comfort Group as its Promoter, redefined the company’s potential and drove its transformation. Today, Comfort Intech boasts a resilient portfolio consisting of 2 business verticals: Trading of Goods and Appliances & Liquor Manufacturing and Distribution. Empowered by our values, we are progressing on our future-fit journey. Two Associate Companies One Subsidiary Lemonade Share & Securities Comfort Securities Liquors India Private Limited - 46.8% Limited - 40.8% Limited - 65.3% F I N A N C I A L P E R F O R M A N C E On Standalone Basis Total Income PBT PAT EBITDA (₹ In Lakhs) (₹ In Lakhs) (₹ In Lakhs) (₹ In Lakhs) 7,457.29 243.12 198.10 308.87 7,037.56 206.04 260.15 137.25 Half Year Ended Half Year Ended Half Year Ended Half Year Ended Half Year Ended Half Year Ended Half Year Ended Half Year Ended Sep 30, 2025 Sep 30, 2026 Sep 30, 2025 Sep 30, 2026 Sep 30, 2025 Sep 30, 2026 Sep 30, 2025 Sep 30, 2026 Total Income increased from Profit Before Tax (PBT) increased from Profit After Tax (PAT) increased from EBITDA increased from ₹260.15 lakhs ₹7,037.56 lakhs in the half year ended ₹206.04 lakhs in the half year ended ₹137.25 lakhs in the half year ended in the half year ended September September 2025 to ₹7,457.29 lakhs in September 2025 to ₹243.12 lakhs in September 2025 to ₹198.10 lakhs in 2025 to ₹308.87 lakhs in the half year the half year ended September 2026, the half year ended September 2026, the half year ended September 2026, ended September 2026, reflecting a registering a year-on-year growth of reflecting a year-on-year growth of registering a year-on-year growth of year-on-year growth of 18.73%. 5.96%. 17.99%. 44.34%. This graph is for illustrative purposes only. The data presented is accurate and derived from the standalone financial statements. For a comprehensive understanding, please look at the detailed company’s quarterly results of this investor presentation. O U R O F F E R I N G S A diversified Portfolio. One commitment to value creation. LIQUOR DIVISION OTHER DIVISION (Subsidiary – Liquors India Limited) Strategic Acquisition Online Comfort Intech’s strategic acquisition of Market Place Liquors India Limited (LIL) in Hyderabad marks a significant step toward backward integration in the liquor value chain. Licensed production capacity: 1.56 million cases per year Offline Channel Trade Bottling Infrastructure Distillery based in Hyderabad, Telangana, and is recognized as one of the leading units in the state. Spread across an expansive 2-acre industrial facility. Agriculture & Proprietary Brands Bulk Commodities The Company owns and markets premium proprietary brands such as Deccan Blue & Gold Mark Whisky F U T U R E O U T L O O K L I Q U O R E X P A N S I O N Strengthening our footprint. Building iconic brands. Creating long-term value. Geographic Expansion CSD & Canteen Channel Expand across Telangana, Andhra Pradesh, Supply premium liquor through CSD and military Karnataka, Tamil Nadu and Kerala through canteen networks catering to ~18 lakh CRPF & BSF regulatory approvals and distribution personnel — targeting 3× revenue growth in the partnerships. liquor segment by FY 2026–27. Brand Strengthening Portfolio Expansion Invest in visibility, distribution depth, and BTL Launch new premium and semi-premium whisky activations to build brand recall across all variants aligned with regional and institutional target states. preferences. F U T U R E O U T L O O K T R A D I N G & C O M M O D I T I E S Building a resilient trading ecosystem. Creating value across cycles. Diversified Trading Portfolio A balanced presence across consumer goods, electronics, textiles, garments and agri-commodities strengthens resilience and supports consistent growth. Omni-channel Distribution Expanding reach through online marketplaces and traditional retail channels, backed by a nationwide distribution network. Scalable Agri-Commodities Growing the agri-commodities business with a focus on quality, reliable sourcing and long-term market stability. Strategic Growth Opportunities Strengthening global sourcing capabilities while expanding consumer goods distribution to unlock higher-margin growth. TELEPHONE 022-6894-8508/09 EMAIL info@comfortintech.com WEBSITE www.comfortintech.com The Figures presented is accurate and derived from the standalone financial results for the Quarter and Half year ended September 30, 2026. For a comprehensive understanding, please look at the said financial results available on the website of the Company at: "www.comfortintech.com" and BSE Limited at: "www.bseindia.com"