Comfort Intech Reports Mixed Q2 Results, Announces Board Changes

Comfort Intech Limited has released its financial results for the quarter ended September 30, 2025, revealing a mixed performance across its standalone and consolidated operations. The company also announced a significant change in its board composition.

Financial Performance

On a standalone basis, Comfort Intech reported:

Net sales of Rs. 4,525.02 lakhs for Q2
Loss before tax of Rs. 47.85 lakhs

However, the consolidated results painted a different picture:

Consolidated net sales of Rs. 4,674.54 lakhs
Profit before tax of Rs. 1.64 lakhs

Segment-wise Performance

The company's performance varied across its business segments:

Segment	Revenue (Rs. Lakhs)	Profit before Depreciation, Tax and Finance Costs (Rs. Lakhs)
Trading in Goods	2,388.27	147.45
Liquor Division	2,207.02	118.60
Financing	64.54	64.54
Leasing of Immovable Properties	14.70	14.70

Board Changes

The Board of Directors has approved a change in the designation of Mr. Devendra Lal Thakur (DIN: 00392511). Effective November 24, 2025, Mr. Thakur's role will transition from Non-Executive Independent Director to Non-Executive Non-Independent Director. This change comes as Mr. Thakur completes two consecutive five-year terms as an Independent Director.

Market Impact

The company's financial results and board changes may have implications for investors and stakeholders. The mixed performance across standalone and consolidated operations suggests varying levels of efficiency and profitability in different business segments.

Looking Ahead

As Comfort Intech navigates through these changes, stakeholders will be watching closely to see how the company addresses the challenges in its standalone operations while building on the strengths demonstrated in its consolidated results. The change in Mr. Thakur's board position may also bring new perspectives to the company's governance and strategic direction.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
+4.04%	-1.19%	-7.90%	-24.11%	-35.75%	+26.87%

Comfort Intech Limited , a diversified company with interests in trading, liquor manufacturing, financing, and real estate, has reported robust financial results for the first quarter, along with significant corporate developments.

Financial Highlights

Comfort Intech Limited has announced impressive financial results for the quarter:

Particulars (in Rs. Lakhs)	Standalone	Consolidated
Net Sales	2,595.44	2,746.39
Total Income	2,734.93	2,888.23
Profit Before Tax	253.90	247.02
Profit After Tax	205.23	510.76
Basic EPS (in Rs.)	0.06	0.16

On a consolidated basis, the company's net sales stood at Rs. 2,746.39 lakhs, with a total income of Rs. 2,888.23 lakhs. The profit after tax showed a significant jump to Rs. 510.76 lakhs, translating to a basic earnings per share (EPS) of Rs. 0.16.

Segment-wise Performance

The company's performance across various segments is as follows:

Trading in Goods: Revenue of Rs. 793.17 lakhs
Liquor Division: Revenue of Rs. 1,873.92 lakhs
Financing: Revenue of Rs. 68.25 lakhs
Leasing of Immovable Properties: Revenue of Rs. 11.05 lakhs

The liquor division emerged as the strongest contributor to the company's revenue for the quarter.

Expansion into Agricultural Commodities

In a strategic move to diversify its business portfolio, Comfort Intech's Board of Directors has approved the alteration of the company's Memorandum of Association (MOA). The amendment aims to include a clause specifically pertaining to the company's business in agricultural commodities. This decision is subject to shareholder approval at the upcoming Annual General Meeting (AGM).

Dividend Announcement and AGM Details

The Board has declared a final dividend of Rs. 0.07 per equity share (7% of the face value), subject to shareholder approval at the AGM.

Key dates announced by the company:

Record Date: September 18 (for AGM voting and dividend eligibility)
Annual General Meeting: September 25 (to be held via video conferencing)

Corporate Governance and Compliance

In line with regulatory requirements, the company has set August 10 as the date for reopening the trading window for insiders, following the board meeting and results announcement.

The financial results have been reviewed by the Audit Committee and approved by the Board of Directors. M/s. A. R. Sodha & Co., the company's statutory auditors, have conducted a limited review of the financial statements.

Comfort Intech Limited continues to demonstrate strong financial performance and strategic growth initiatives, positioning itself for further expansion in diverse sectors including the newly proposed agricultural commodities business.