Appointment of M/s Pravin Chandak and Associates, Chartered Accountants as the Internal Auditor of the Company.

Ref No: CCL/SEC/2026-27/13 Date: August 13, 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, August 13, 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, August 13, 2026 have inter alia, considered and approved the following matters: 1. Unaudited Financial Results (Standalone and Consolidated) for the quarter ended June 30, 2026 along with the Limited Review Report thereon issued by the M/s. Ankush Gupta & Associates, Chartered Accountants, Statutory Auditors of the Company which are enclosed herewith as Annexure I; 2. Appointment of M/s. Pravin Chandak and Associates, Chartered Accountants, as the Internal Auditor of the Company for the financial year 2026-27 which is approved and recommended by the Audit Committee. The details required under Regulation 30 of the SEBI Listing Regulations are enclosed herewith as Annexure II; 3. Draft Notice convening Annual General Meeting (“AGM”) of the Company to be held on Wednesday, September 23, 2026, through Video Conferencing (“VC”)/ Other Audio-Visual Means (“OAVM”). The notice of the said AGM will be sent separately to the Stock Exchange and to the Members of the Company and will also be available on the Company’s website at www.comfortcommotrade.com in due course. 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, August 16, 2026. Kindly note that the meeting of the Board of Directors commenced at 03:15 P.M. and concluded at 03:50 P.M. The above information is also being 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 CA 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: 13.08.2026 Independent Limited Review Report on Interim Unaudited Standalone Quarterly Financial Results ended on 30™ June, 2026 The Board of Directors Comfort Commotrade Limited A-301, 37, 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 June, 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: 26120478KTL CCOMFORT COMMOTRADE LIMITED STATEMENT OF STANDALONE UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 - Quarter Ended Year Ended No. Particulars 30/06/2026 | 31/03/2026 | 30/06/2025 | 31/03/2026 (Un-audited) | (Audited) | (Un-audited) | (Audited) 1[Net sales/income from operations Income from Commodity and Broking Services 1141 276 456 13.97] Net gain on fair value changes 313.47] __1733.27) 96149 147194 (a) Net Sales/Income from operations 324.58) -1730.51 966.05 -1457.97] (b) Other Income 354 572 7.12) 87.28] Total Income [a+b] 32812] -1724.79) 57317 -1370.69 2[Expenditure (2) Purchases in stock-in trade 237 0.00] 0.00) 0.00 (b) Finance Cost 34.36 22.25) 3139 84.46] (c) Employee Benefit Expense 49.29) 4605 35.95] 163.10) (d) Depreciation & Amortization Expense 0.0} 0.00| 0.78] 138 (e) Other Expenses 12.70) 1202 12.0] 56.75, Total Expenditure (a+btcrd+esf) 98.72| 8033 80.09) 305.68) 3|Profit before Exceptional items & Tax (1-2) 229.40] -1805.11 893.08 -1676.38] 4[Exceptional Items 000} 0.00) 0.00| 0.00) 5|Profit before Tax (3-4) 229.40) -1805.11] 893.08 -1676.38 6[Tax Expenses ] Income Tax 0.00] 1860) 3070 6.74 i) Deferred Tax 142.49) 42267 201,09 -a34.28] i) Tax of Earlier year 0.00] 000 000, 14.50) 7|Profit after tax (5-6) 86.91] -1363.85) 661.28 -1263.33 8[Other Comprehensive Income (OCI) (2] Items not to be reclassified subsequently 10 profit and loss - Remeasurements of the defined benefit plan - gain/(loss) 0.00 051 0.00 051 - Tax impact on above 0.00} -0.13] 0.00| -0.13 5[Total Comprehensive Income (7+8) 8691 -1363.46) 661.28] __-1262.99 10[Paid-up Equity Share Capital (Face Value Rs 10/- Each) 1002.00 1002.00| 1002.00] 100200 17| Reserves excluding Revaluation Reserves as per Balance Sheet of bl 200 doo| dsodad previous accounting year 12[Earning Per Share (€PS) Basic *0.87) *1361 “6.60] 12561] Diluted *0.87) *13.61 *6.60] -1251] *Not Annualised Notes: 1 The sbove un-audited financial results are reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 13, 2026. 2 The financial results for the quarter ended March 31, 2026 represent the difference between the audited figure in respect of the full financial year and published figure upto the third quarter of the financial year. 3 The Company has only one business segment reportable under Indian Accounting Standard 108 "Operating Segments” 4 The consolidated financial results include the result of one foreign subsidiary . Anjali Tradelink FZE(100%) 5 The figures have been re-grouped wherever necessary to conform to the current quarter and make compareable with previous year. For Comfort Commotrade Limited Apékgha Kadam Place : Mumbai Chairperson & Direct Date : August 13, 2026. DIN: 08878724 Ankush Gupta ¢ Associates INDIA CHARTERED ACCOUNTANTS 201, Crystal Plaza, Next to Mirador Hotel, Opp Solitaire Park, New Link Road, Chakala, [Showing first 8,000 characters — download PDF for full document]