Comfort Intech Limited has announced its unaudited financial results for the quarter ended December 31, 2025, presenting a mixed performance with revenue growth offset by declining profitability. The Board of Directors approved these results at their meeting held on January 15, 2026.

Financial Performance Overview

The company's Q3FY26 standalone results show contrasting trends in revenue and profitability metrics:

The significant decline in net profit despite revenue growth was primarily attributed to negative other income of ₹156.52 lakhs, compared to positive other income of ₹164.91 lakhs in the corresponding quarter of the previous year.

Segment-wise Performance

Comfort Intech operates across four key business segments, each contributing differently to overall performance:

The Trading in Goods segment remained the largest contributor, while Manufacturing of Liquor showed the strongest growth rate of 56.67% year-on-year.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, the company's performance showed different trends:

The nine-month results indicate a more challenging operating environment, with revenue declining 3.50% and net profit falling significantly by 71.64% compared to the same period in the previous year.

Consolidated Results

On a consolidated basis, which includes subsidiary Liquor India Limited and associates Lemonade Share and Securities Private Limited and Comfort Securities Limited, the performance metrics were:

• Consolidated revenue from operations: ₹6,930.49 lakhs (Q3FY26) vs ₹5,128.80 lakhs (Q3FY25)
• Consolidated net loss attributable to shareholders: ₹40.86 lakhs (Q3FY26) vs net profit of ₹418.55 lakhs (Q3FY25)
• Consolidated basic EPS: ₹(0.01) (Q3FY26) vs ₹0.13 (Q3FY25)

Key Financial Highlights

The company maintained a stable capital structure with paid-up equity share capital of ₹3,199.38 lakhs, consisting of shares with face value of ₹1 each. Total expenditure for Q3FY26 stood at ₹6,528.98 lakhs compared to ₹4,772.20 lakhs in Q3FY25, reflecting increased operational costs alongside revenue growth.

The negative other income was primarily attributed to changes in fair value of equity investments recognized through profit and loss, which the company noted were due to temporary market volatility rather than core business performance issues.

Trading Window and Compliance

Following the announcement, the company's trading window for securities will reopen on January 18, 2026, in compliance with insider trading regulations. The results were reviewed by the Audit Committee and approved by the Board of Directors, with statutory auditors A.R. Sodha & Co. providing limited review reports for both standalone and consolidated financial statements.

Comfort Intech Limited has formally notified BSE Limited about an upcoming board meeting scheduled to review the company's quarterly financial performance. The meeting represents a key milestone in the company's regulatory compliance and financial reporting obligations.

Board Meeting Details

The board of directors will convene on Thursday, January 15, 2026, at the company's corporate office located at A-301, Hetal Arch, S.V. Road, Opp. Natraj Market, Malad (West), Mumbai. The meeting has been called pursuant to Regulation 29 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Results Review Agenda

The board meeting will focus on comprehensive financial performance evaluation for the recent quarter. Directors will consider, approve and take on record the unaudited financial results covering both standalone and consolidated statements for the quarter and nine months ended December 31, 2025. The meeting agenda also includes provisions for addressing any other business matters deemed necessary by the board.

Trading Window Restrictions

In compliance with regulatory requirements, Comfort Intech has implemented trading window restrictions affecting securities transactions. The trading window closure became effective from January 1, 2026, and will continue until 48 hours after the declaration of unaudited financial results.

Corporate Communication

The formal intimation was signed by Ankur Agrawal, Director (DIN: 06408167), and submitted to BSE Limited on January 12, 2026. The communication was digitally signed and timestamped at 17:43:29 +05'30', ensuring proper documentation and regulatory compliance.

Company Information

Comfort Intech Limited operates with its registered office at 106, Avkar, Algani Nagar, Kalaria, Daman, Daman & Diu - 396210, while maintaining its corporate office in Mumbai. The company trades on BSE under scrip code 531216 and holds Corporate Identification Number L74110DD1994PLC001678, indicating its incorporation in 1994 as a public limited company.