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.

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.