BSEResult1d ago · 12 Aug 2026, 04:28 pm
Unaudited Financial Results (Standalone and Consolidated) for the quarter ended June 30, 2026.
Comfort Intech Ltd-$ · 531216
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Comfort Intech Ltd has announced unaudited financial results for the quarter ended June 30, 2026, with net sales/income from operations at Rs. 3,634.08 lakhs and total expenditure at Rs. 3,580.64 lakhs. The company reported a profit before exceptional items & tax of Rs. 219.63 lakhs.
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Earnings Impact6/10
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Governance Concern1/10
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Comfort Intech Ltd-$ - 531216 - Unaudited Financial Results For Quarter Ended June 30, 2026.
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Ref No: CIL/SEC/2026-27/18
Date: August 12, 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 Wednesday, August 12, 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., Wednesday, August 12, 2026 have
inter alia, considered and approved:
1. Unaudited Financial Results (Standalone and Consolidated) for the quarter ended June 30, 2026.
A copy of the said financial results together with the Limited Review Report thereon, 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 Saturday, August 15, 2026.
Kindly note that the meeting of the Board of Directors commenced at 11:00 A.M. and concluded at
03:35 P.M.
The above information is also being 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
Annexure - |
A.R. Sodha & Co.
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™ June, 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.
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 Account:
FRN 110324W
J)A gen
Dipesh R. Sangoi
Partner
M No. 124295
Place: Mumbai
Date: 12 August, 2026
UDIN: 26124295DIDIOF6869
503-504, K. L. Accolade,
6th Road, Near Bank of Baroda, R. K. Hospital Lane,
Santacruz (East), Mumbai - 400 055
Tel. : 9324743917
Email : ars@arsco.in
COMFORT INTECH LIMITED
STATEMENT OF STANDALONE UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026
(Rs. In Lakhs, except EPS)
Quarter Ended Year ended
o Particulars (Standalone) (Standalone)
No. i 30Jun-26 | 31-Mar-26 | 30-Jun-25 | 31-Mar-26
Un-audited | Audited | Un-audited | _Audited
1| Net Sales/Income from operations 3,634.08 304688 | 2,595.44 16,916.36
Other Income 166.19 (215.12)] 139.49 (454.54)
Total Income 3,800.27 2,83175 | 2,734.93 16,461.81
2_|Expenditure
Purchases of Stock-in-Trade 1,91357 1,194.53 669.26 8,674.98
Cost of material consumption and job work charges 765.92 836.63 890.07 3552045
Excise Duty paid 664.61 705.85 716.49 3,073.96
Changes in inventories 19.18 (158.71) (48.59) (98.06)
Employee Benefit Expense 3523 4278 2955 147.74
Finance Cost 2488 46.89 15.88 128.10
Depreciation & Amortization Expense 665 6.79 7.46 28.17
Other Expenses 150.60 134.01 200.85 693.90
Total Expenditure 3,580.64 2,808.78 | 2,481.04 16,169.26
3_|Profit before Exceptional Items & Tax (1-2) 219.63 22.97 253.90 292.55
4_|Exceptional items - - - -
5_|Profit before Tax (3-4) 219.63 2297 253.90 292.55
6 |Tax Expenses
Current Tax
i) Income Tax related to current year 16.86 65.31 3023 21283
i) Income Tax of earlier years - 000 - (27.40)
i) Deferred Tax 2146 (28.42) 18.43 (72.29))
7 |Profit/(loss) after tax for the period (before adjustment for 18132 (1393) 205.23 179.40
Associate) (5-6)
8 _|Add : Share of (Profit)/Loss of Associate - - - -
9_|Profit for the Period (after adjustment for Associate (7 +8) 181.32 (13.93) 205.23 179.40
10_|Other Comprehensive Income (OCI)
(2) Items not to be reclassified subsequently to profit and loss
- Remeasurements of the defined benefit plan - gain/(loss) - 122 - 122
-~ Tax impacotn above - (031) - (0.31)
Gain / (Loss) on fair value of equity instrument 32719 (1,15272)] 137434 (172.09)
- Tex impacotn above (46.79) 164.84 (196.53) 2461
11_|Total Comprehensive Income (9+10) 46172 (1,000.90) 1,383.04 32.83
12_|Paid up Equity Share Capital (Face Value Re. 1/- each) 3,199.38 3,19938 | 3,19938 3,199.38
13 |Reserves excluding Revaluation Reserves as per Balance Sheet of| - - - 10,887.74
previous accounting year
14_|Earning Per Share (EPS) (par value of Rs. 1/- each)
Basic 006" -0.00* 006" 0.06
Diluted 0.06% -0.00* 0.06% 0.06:
*Not Annualised
STANDALONE SEGMENT-WISE REVENUE, RESULTS, ASSETS AND LIABILITIES FOR THE QUARTER ENDED JUNE 30, 2026
(Rs. In Lakhs)
= Standalone Quarter ended Year ended
e Particulars 30-Jun-26 | 31:Mar:26 | 30-Jun-25 | 31LMar-26
Un-Audited | Audited | Un-Audited | Audited
1[Segment Revenue
) Trading in Goods 1,980.41 1,217.39 793.17 9,172.38
b) Manufacturing ofL iquor 1,589.18 168091 | 172297 7371.24
o) Financing 57.08 133.57 68.25 329.93
d)Leasing of Immmovable Properties 7.40 6.00 11.05 42.81
Less: Inter Segment Revenue
Total Income from Operations 3,634.08 304688 | 2,595.44 16,916.36
2[Segment Results:
[Profit before Depreciation, Tax and Finance Costs from each
segment]
a) Trading in Goods 66.84 159.17 12391 643.70
b) Manufacturing of Liguor 4757 108.09 48.14 310.74
<) Financing 57.08 133.66 68.25 329.93
d)Leasing of Immmovable Properties 712 6.00 9.81 4156
Total 178.62 406.93 250.11 1,325.93
Finance Costs 24.88 2689 15.88 128.10
) Depreciation
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