Comfort Fincap Limited has secured trading approval from BSE Limited for 25,00,000 equity shares issued on a preferential basis, facilitating their listing and trading on the exchange. The shares carry a face value of Rs. 02/- each and were issued at a premium of Rs. 7/- per share, a move that will enhance the company's equity base.

The approval was conveyed via a letter from BSE Limited bearing reference number LOD / PREF / SV / 149/ 2026-2027 dated June 05, 2026. This regulatory clearance follows the issuance of the shares and marks the final step before they become available for trading on the stock exchange.

Details of the Preferential Issue

The preferential allotment comprised 25,00,000 fully paid-up equity shares. The table below outlines the key financial details of the issuance:

The intimation was made in compliance with Regulation 30 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. The company's Director, Mr. Ankur Agarwal, signed the disclosure submitted to the exchange on June 08, 2026.

Comfort Fincap Limited reported its audited standalone and consolidated financial results for the financial year ended March 31, 2026, approved by the Board of Directors at a meeting held on May 14, 2026. The company delivered a strong performance for the full year, with net profit rising sharply on the back of higher interest income and disciplined cost management. The board also recommended a final dividend of ₹0.10 per equity share of face value ₹2.00 each, equivalent to 5% on paid-up equity share capital, subject to shareholder approval at the ensuing Annual General Meeting. The dividend, once approved, will be paid within 30 days from the date of the AGM.

Full-Year Financial Performance

For the financial year ended March 31, 2026, Comfort Fincap posted a net profit of ₹749.00 lakh, a significant rise from ₹509.85 lakh in the previous year. Total income for the year stood at ₹1,615.74 lakh, compared to ₹1,312.82 lakh in the prior year. Interest income remained the primary revenue driver, amounting to ₹1,607.08 lakh, while Financial Advisory & Consultancy income contributed ₹3.68 lakh. Profit before tax for the year reached ₹982.75 lakh, up from ₹688.20 lakh previously. Total expenditure was contained at ₹632.99 lakh versus ₹624.62 lakh in the prior year, reflecting controlled cost growth despite business expansion.

The following table summarises the standalone annual financial performance:

Quarterly Results

For the quarter ended March 31, 2026, the company posted a net profit of ₹106.66 lakh, compared to ₹77.20 lakh in the corresponding quarter of the previous year. Total income for the quarter was ₹404.29 lakh, driven largely by interest income of ₹400.21 lakh. Profit before tax for the quarter stood at ₹157.48 lakh, versus ₹115.47 lakh in the same period last year. Total expenditure for the quarter was ₹246.81 lakh. The basic and diluted EPS for the quarter were reported at ₹0.12 each (not annualised).

*Not Annualised

Consolidated Results

On a consolidated basis, which includes associate Lemonade Share and Securities Private Limited, Comfort Fincap reported a net profit of ₹749.13 lakh for the year ended March 31, 2026, compared to ₹510.07 lakh in the previous year. Total comprehensive income on a consolidated basis stood at ₹753.72 lakh for the year. Consolidated total assets were ₹10,704.97 lakh as at March 31, 2026. Consolidated reserves excluding revaluation reserves stood at ₹8,217.43 lakh, while consolidated equity share capital was ₹1,800.13 lakh. The Group's share of profit from its associate for the period was ₹0.13 lakh.

Balance Sheet and Cash Flows

As of March 31, 2026, standalone total assets stood at ₹10,701.61 lakh. Loans, the primary asset, amounted to ₹9,571.21 lakh, while investments stood at ₹506.50 lakh. Equity share capital increased to ₹1,800.13 lakh from ₹1,596.61 lakh in the previous year, reflecting the conversion of share warrants during the year. Reserves excluding revaluation reserves grew to ₹8,214.07 lakh from ₹7,064.62 lakh. Borrowings declined sharply to ₹436.50 lakh from ₹2,186.33 lakh, reflecting significant debt repayment. The company generated net cash from operating activities of ₹1,305.71 lakh for the year, compared to a net cash outflow of ₹1,973.39 lakh in the prior year.

Warrant Conversions and Capital Structure

During the year, Comfort Fincap continued the conversion of convertible share warrants originally issued on August 2, 2024. A total of 4,38,00,000 convertible share warrants were issued at an issue price of ₹9.00 per warrant with a warrant subscription price of ₹2.25 per warrant. Of these, 3,57,50,000 warrants were converted into equity shares of face value ₹2.00 each up to March 31, 2026, with 1,01,76,000 converted in FY26 and 2,55,74,000 in FY25. This resulted in share capital increasing by ₹203.52 lakh and securities premium increasing by ₹712.32 lakh during the year. Subsequently, on April 17, 2026, a further 80,50,000 convertible share warrants were converted into equity shares, increasing share capital by ₹161.00 lakh and securities premium by ₹563.50 lakh, bringing total outstanding equity to 9,80,56,500 shares of ₹2.00 each and total equity share capital to ₹1,961.13 lakh.

The statutory auditors, M/s. A. R. Sodha & Co., Chartered Accountants (FRN 110324W), issued an unmodified opinion on both the standalone and consolidated audited financial results for the quarter and year ended March 31, 2026. The trading window for dealing in the company's securities reopened on May 17, 2026. The company operates in a single business segment.