Comfort Intech Limited has scheduled its 32nd Annual General Meeting (AGM) for Monday, September 21, 2026, at 11:00 am. The meeting will convene to approve a recommended final dividend of ₹0.05 per equity share for FY26 and ratify material related-party transactions totaling ₹780 crore.

The company issued a formal letter to shareholders on August 28, 2026, pursuant to Regulation 36 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This communication provides the web link to the Annual Report for FY26 and the AGM notice, specifically targeting members who have not registered email addresses with the Registrar and Share Transfer Agent (RTA) or Depository Participants.

Key Dates and Logistics

Shareholders must hold shares on the record date to be eligible for the dividend. The corporate action timeline is as follows:

The register of members and share transfer books will remain closed from Tuesday, September 15, 2026, to Monday, September 21, 2026. If approved by shareholders, the dividend will be paid within 30 days of the AGM.

TDS Guidelines for Shareholders

Dividends are taxable in the hands of shareholders under the Income Tax Act, 2025, effective April 1, 2026. Tax at source (TDS) will be deducted at prescribed rates based on residential status and documentation submitted before payment.

Resident Shareholders

For resident individuals with a valid PAN, TDS is generally deducted at 10%. A higher rate of 20% applies if PAN is not furnished, invalid, or inoperative. No tax is deducted if:

• Total annual dividend does not exceed ₹10,000.
• The shareholder submits a valid Form 121 (for individuals above 60 years or non-companies/firms) along with PAN.

Specific entities may qualify for nil TDS upon providing relevant certificates:

Non-Resident Shareholders

For Foreign Institutional Investors (FII/FPI) and other non-residents, TDS is deducted at 20% or the applicable Double Tax Avoidance Agreement (DTAA) rate, whichever is lower. To claim treaty benefits, shareholders must submit:

• Self-attested PAN or declaration if not allotted.
• Tax Residency Certificate (TRC) for Tax Year 2026-27.
• Form 41 generated via the Income Tax E-filing Portal.
• Self-declaration of beneficial ownership and no permanent establishment in India.

Voting and Participation

Members can attend and participate in the AGM only through the Video Conferencing (VC) or Other Audio-Visual Means (OAVM) facility provided by National Securities Depository Limited. No provision has been made for in-person attendance.

The remote e-voting period commences on Friday, September 18, 2026, at 9:00 am and ends on Sunday, September 20, 2026, at 9:00 pm. Shareholders may cast votes electronically during this period or during the meeting itself. Members whose names are recorded in the register of members or beneficial owners as on the cut-off date are entitled to vote. The voting rights are proportional to equity shares held as on the cut-off date.

Special Business: Related Party Transactions

A key agenda item is the approval of material related-party transactions (RPTs) for FY27 and onwards. The company seeks shareholder consent for transactions with various group entities and promoters, totaling an aggregate limit of ₹780 crore. These transactions include inter-corporate loans, guarantees, securities transfers, and supply of goods.

Key counterparties and their transaction limits include:

These transactions are proposed to be undertaken on an arm's length basis in compliance with SEBI Listing Regulations.

Director Re-appointment

Mrs. Apeksha Kadam (DIN: 08878724), who retires by rotation, offers herself for re-appointment as a director. She has been associated with the company for approximately 19 years and serves on the boards of several other group companies.

KYC and Bank Details Update

Shareholders holding shares in physical mode are requested to update their PAN, KYC, and bank details with Bigshare Services Private Limited. Those holding shares in demat mode should update these details with their respective depository participants.

Pursuant to SEBI Master Circular No. SEBI/HO/MIRSD/POD-1/P/CIR/2024/37 dated May 7, 2024, listed companies must record PAN, address, mobile number, bank account details, specimen signature, and nomination choice for physical security holders. Security holders whose folios lack these updated details will be eligible to receive payments such as dividends only through electronic mode with effect from April 1, 2024. The company strongly encourages all shareholders to register email addresses to avail of online services and support green initiatives.

Comfort Intech Limited has fixed September 14, 2026 as the record date for its 32nd Annual General Meeting (AGM) and the determination of shareholders eligible for the final dividend for FY26.

The company declared a final dividend of ₹0.05 per equity share of face value ₹1 each. This payout represents 5% of the paid-up equity share capital. If approved by members at the AGM, the dividend will be disbursed within 30 days of the meeting date.

Meeting Details

The 32nd AGM is scheduled to be held on Monday, September 21, 2026. The meeting will be conducted through Video Conferencing (VC) or Other Audio-Visual Means (OAVM), in compliance with circulars issued by the Ministry of Corporate Affairs and SEBI.

Regulatory Compliance

The disclosure is made in terms of Regulation 42 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company noted that the dividend is taxable in the hands of members under the Income-tax Act, 2025. Consequently, Comfort Intech will deduct tax at source (TDS) at the time of payment as per relevant provisions.

The intimation was issued on August 12, 2026, signed by Ankur Agrawal, Director.