Comfort Intech Limited has released its investor presentation for Q3 FY26, demonstrating strong operational performance across its business verticals. The company, originally incorporated as Comfort Finvest Limited in 1994 and renamed to Comfort Intech Limited in 2000, operates under the leadership of Founder & CEO Mr. Anil Agrawal and Promoter Mr. Ankur Agrawal.

Strong Financial Performance in Q3 FY26

The company delivered impressive financial results for the quarter ended December 31, 2025, showing significant improvement across key metrics on a standalone basis.

The revenue growth of 53.22% quarter-on-quarter reflects the company's strengthening market position. More notably, the operating income transformation from a loss of ₹17.09 lakhs to a profit of ₹112.01 lakhs represents a remarkable turnaround of 755.50%.

Business Verticals and Operations

Comfort Intech operates through two primary business segments: Trading of Goods and Appliances, and Liquor Manufacturing and Distribution. The liquor division operates through its subsidiary, Liquors India Limited, based in Hyderabad, Telangana.

Liquor Manufacturing Division

The company's strategic acquisition of Liquors India Limited marks significant backward integration in the liquor value chain. Key operational highlights include:

The distillery is recognized as one of the leading units in Telangana state, providing the company with manufacturing capabilities for its premium whisky brands.

Trading Division

The trading vertical encompasses multiple channels and product categories:

• Online marketplace operations
• Offline channel trade
• Agriculture and bulk commodities trading

This diversified approach provides the company with multiple revenue streams and market exposure across different sectors.

Strategic Growth Outlook

Comfort Intech has outlined a comprehensive growth strategy focusing on geographic expansion and portfolio diversification. The company's liquor division targets expansion across five southern Indian states: Telangana, Andhra Pradesh, Karnataka, Tamil Nadu, and Kerala.

Key strategic initiatives include:

• Geographic Expansion: Focused growth in southern Indian markets
• Brand Strengthening: Enhanced visibility and distribution networks
• Portfolio Expansion: Development of new premium and semi-premium whisky variants
• Trading Division Growth: Geographic expansion with diversified product lines and strategic partnerships
• Agriculture Commodities: Scaling operations for stability across market cycles

The company emphasizes balancing expansion with disciplined value creation, ensuring sustainable growth across all business verticals. This strategic approach positions Comfort Intech to capitalize on market opportunities while maintaining operational efficiency and profitability.

Comfort Intech Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, revealing a mixed performance characterized by revenue growth but significant decline in profitability. The company's Board of Directors approved the results at their meeting held on January 15, 2026.

Financial Performance Overview

The company's standalone financial performance showed contrasting trends across different metrics during Q3FY26:

For the nine-month period ended December 31, 2025, the company reported net sales of ₹13,869.48 lakhs compared to ₹14,373.22 lakhs in the corresponding period of the previous year, reflecting a decline of 3.50%. Net profit for the nine-month period stood at ₹193.32 lakhs against ₹681.76 lakhs in the previous year, marking a substantial decrease of 71.64%.

Segment-wise Performance Analysis

The company operates across four primary business segments, each contributing differently to overall performance:

The trading in goods segment showed strong quarterly growth of 29.86% but declined 17.18% for the nine-month period. The manufacturing of liquor segment demonstrated robust performance with 56.67% quarterly growth and 24.73% nine-month growth.

Impact of Market Volatility

A significant factor affecting the company's performance was the negative other income of ₹156.52 lakhs in Q3FY26, compared to positive other income of ₹164.91 lakhs in Q3FY25. The company specifically noted that this negative other income was primarily due to changes in fair value of equity investments recognized through Profit and Loss, attributing these changes to temporary market volatility rather than core business performance issues.

Consolidated Results and Corporate Developments

On a consolidated basis, the company reported net loss of ₹31.99 lakhs for Q3FY26 compared to net profit of ₹420.81 lakhs in Q3FY25. Consolidated revenue from operations increased to ₹6,930.49 lakhs from ₹5,128.80 lakhs in the corresponding quarter.

The Board of Directors also approved a draft notice of postal ballot to seek shareholder approval for the regularization of Mr. Devendra Lal Thakur as a Non-Executive Non-Independent Director. The company announced that the trading window for securities will open on January 18, 2026, following the disclosure requirements under insider trading regulations.

Financial Position and Outlook

The company maintained its paid-up equity share capital at ₹3,199.38 lakhs with a face value of ₹1 per share. Basic and diluted earnings per share for Q3FY26 stood at ₹0.02 compared to ₹0.08 in Q3FY25. For the nine-month period, EPS declined to ₹0.06 from ₹0.21 in the previous year.

Total comprehensive income showed significant volatility, with Q3FY26 recording a comprehensive loss of ₹203.85 lakhs compared to comprehensive income of ₹331.84 lakhs in Q3FY25, primarily due to fair value adjustments on equity and mutual fund instruments.