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

Ref No: CCL/SEC/2026-27/27 Date: November 12, 2026 The Manager, Department of Corporate Services, BSE Limited, Phirozee Jeejeeboy Towers, Dalal Street, Fort, Mumbai - 400 001. Scrip Code: 534691 Dear Sir/Ma’am, Subject: Outcome of the Board Meeting held on Thursday, November 12, 2026. Pursuant to the 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, November 12, 2026 have 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. Ankush Gupta & Associates, Chartered Accountants, 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 15, 2026. Kindly note that the meeting of the Board of Directors commenced at 01:30 P.M. and concluded at 03:45 P.M. The above information is also made available on the website of the Company at www.comfortcommotrade.com. You are requested to take the above information on record. Thanking you. Yours faithfully, For Comfort Commotrade Limited, Ankur Agrawal Director DIN: 06408167 Encl: A/a ANNEXURE - I X Ankush Gupta e Associates INDIA CHARTERED ACCOUNTANTS 201, Crystal Plaza, Next to Mirador Hotel, Opp Solitaire Park, New Link Road, Chakala, Andheri (E), Mumbai : 400 099. Mob : 9821693736 E-mail : caankushgupta@gmail.com Date: 12,11.2026 Independent Limited Review Report on Interim Unaudited Standalone Quarterly Financial Results ended on 30" September, 2026 The Board of Directors Comfort Commotrade Limited A-301, 314, Floor, Hetal Arch, Opp: Natraj Mkt. S V Road, Malad (West), Mumbai - 400064 Dear Sir, We have reviewed the accompanying statement of unaudited financial results (Standalone) of Comfort Commotrade Limited for the quarter ended on 30th September, 2026. The Financial Statements is prepared by the company pursuant to Regulation 33 of the SEBI (Listing Obligation & Disclosures Requirements) Regulation 2015. This Statement, which is the responsibility of the Company's management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” ("Ind AS34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to issue a report on the Statement based on our review. We conducted our review 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 Institute of Chartered Accountants of India. This standard requires that we plan & perform the review to obtain moderate assurance asto 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 audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our notice that causes us to believe that the accompanying statement of unaudited standalone financial results prepared on the basis of the applicable Indian Accounting Standard as specified under section 133 of the Companies Act, 2013 and other Accounting Principles Generally Accepted in India and has not disclosed the information required to be disclosed in terms of Regulation33 of the SEBI (Listing Obligation & Disclosure Requirement ) Regulation 2015 including the manner in which it isto be disclosed, or that it contains any material misstatement. For M/s Ankush Gupta & Associates. Chartered Accountants : FRN: 149227W (Ankush Gupta) ‘//\' Proprietor M. No: 120478 UDIN: 26120478NSZL. COMFORT COMMOTRADE LIMITED STATEMENT OF STANDALONE UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2026 = (Bs. In Lakhs, expect EPS) e Particulars 30/03/2025 |Q u 3a 0r /t 0e 6r / E 2n 0d 2e 5 d | 30/09/2025 | 30/08/Ha 2l 0f 2 y 6e a |r e 3n 0d /e 0d 9 /2025 | 3Y 1e /a 0r 3 E /n 2d 0e 2d 6 {Un-2udited) | (Unaudited) | (Un-audited) | (Un-audited) | (Un-audited) | (Audited) 1[Net Sales/income from operations Income from Commodity and Broking Services 8974 1121 219 10135 673 1337 [Net gain on fair value changes 321.90) 31317 168.26 873 79323 -1e71.84] (2) Net Sales/Income from operations 23217 32458 166.07) 52.41 79998] 145797 (5) Other income 8.15] 354 6252 11.69) 70.04] 87.28 [Total Income {a+b) 222,01 32817 103.15] 10420 57002] 137069 2[expenditure (a) Purchases in stockein trade 6553 237 000 6825, 0.0 0.00 (5) Finance Cost 29.83| 34.35] 15.25 6424 659 84.45] ) Employee Benefit Expense 6375 4929 3909 113,04 75.03 163.10) [( ( Te9 o)) O aD lte p h Er e xe r pc eEia nxt dpi ieo tnn us re& es A (m ao sr bi ri oz ra dt ri eo rn )E xpense 1710 22. 1600 87) 80 .. .70 700 2)) 860 74) 2725 00 ,. 50 00 8) 741 ..3 9 95 673 853 43 [] Epr xo cf ei pt t ib oe nf ao lr e i tE ex mc se ptional items & Tax (1-2] -39 06 .. 02 00 ] 225 0. .04 00 ]) 171 0.0 03 0 -16 06 .. 08 00 ) 722 0. .0 05 0| 1676 0.3 008 ) S 6|[ P Tr ao xf i Et x b pe ef no sr ee s Tax (3-4) 39.20) 225.40] 17103 166,80 72205] 167638 i Income Tax 0.00 000 13,44 0.0 a3 674 7[Pii r) ) D fTe iaf txe r o fr f te eEd ra trT ala xex r y 5e -a 6)r 38 16 11, 540 957 1 82 52 116 49 60 225 46 1. 64 92] 51 , 20 ]0 124 63 8[Other Comprehensive Income (OCI) (2) tems not to be reclassified subsequentl(yo profit and loss - Remeasurements of the defined benefd pian - gain/{ioss] o0 pown i o) 5 m— 9[T[ o- tT aa lx i Cm op ma pc rt e o hn e na sb io vv ee Income (7+8) 3110 5.0 90 8[ 61 1180. 50 60 2240 .. 60 99 ) 530 6. 70 2 1260 2.1 93 9] 10|Paic-up Equity Share Capital (Face Value Rs.10/- Each) 1002.00} 100200 1002.00) 1002.00) 100200 1002.00) Reserves excluding Revaluation Reserves as per Balance *lSheet of previous accounting yeor s 000) o) 00 00 w09 32[Earning Per Share (€PS) Basic Dilyted ~0.00) 087 ~5.00) ~0.00) 5] 1261] “Not Annualised “0.00) “087 “0.00) ~0.00) 7545 1261 UNAUDITED STATEMENT OF STANDALONE ASSETS AND LIABILITIES AS AT SEPTEMEER 30, 2026 (Rs. In Lakhs) Particulars As 2t 30.09.2026 As at 30.09.2025 (1) ASSETS [Financial Assets Cash and cash equivalents 263 133 Bank Balances other than Cash and cash equivalents 45.65 45.30 Trade Receivables - 43.95 Loans Investments 438177 652149 Other Financial assets (to be specified) 370.40 168.44 [Non-Financial Assets [Current tax assets (Net) - 5 Property, plant and equipment Investment Property 2 - (Other non financial assets 33.07 3321 TOTAL ASSETS 4,833.62 6,813.73 LIABILITIES AND EQUITY Liabilties Financial Liabilities Payables Trade payabdluee tso Micro and Small Enterpriseasn;d Other than Micro and Small Enterprises 255.75 314.08 Borrowings 116614 356.50 (Other financial lizbilities 2488 16.36 [Non-Financial Liabilities Current tax liabilities (Net) - 200.07 Provisions 3290 2854 Deferred tax liabilities (Net) 6128 570.20 Other non-financial liabilities 611 667 Equity Equity Share capital 1,002.00 1,002.00 Other Equity 2,284.56 431891 TOTAL EQUITY AND LIABILITIES 4,833.62 681373 UNAUDITED STATEMENT OF STANDALOCNASEH FLOWS FOR THE HALF YEAR ENDED SEPTEMBER 30, 2026 (Rs.n takhs) T Falf Year Ended Half Year Ended Particulars | 30thsept [Showing first 8,000 characters — download PDF for full document]