The standalone and consolidated results, along with the Statement of Assets & Liabilities, Cash Flow Statement, and the Limited Review Report from the statutory auditors, M/s. A. R. Sodha & Co., were approved. The trading window for securities of the Company will reopen on Sunday, November 1, 2026.

Standalone Financial Highlights (Q2 FY27 vs Q1 FY26)

  • Net Sales/Income from operations: ₹3,648.24 lakh (Q2 FY27) vs ₹3,634.08 lakh (Q1 FY26)
  • Total Income: ₹3,657.02 lakh vs ₹3,800.27 lakh
  • Profit before Tax (PBT): ₹23.49 lakh vs ₹219.63 lakh
  • Profit after Tax (PAT): ₹16.79 lakh vs ₹181.32 lakh
  • Earnings Per Share (Basic): ₹0.01 (not annualized) vs ₹0.06 (not annualized)

Standalone Financial Highlights (H1 FY27 vs H1 FY26)

  • Net Sales/Income from operations: ₹7,282.32 lakh (H1 FY27) vs ₹7,120.46 lakh (H1 FY26)
  • Total Income: ₹7,457.29 lakh vs ₹7,037.56 lakh
  • Profit before Tax (PBT): ₹243.12 lakh vs ₹206.04 lakh
  • Profit after Tax (PAT): ₹198.10 lakh vs ₹137.25 lakh
  • Earnings Per Share (Basic): ₹0.06 (not annualized) vs ₹0.04 (not annualized)

Segment-Wise Revenue (Standalone, Q2 FY27)

The company operates in four segments:

  • Trading in Goods: ₹1,956.28 lakh
  • Manufacturing of Liquor: ₹1,616.40 lakh
  • Financing: ₹60.87 lakh
  • Leasing of Immovable Properties: ₹14.70 lakh

Consolidated Financial Highlights (Q2 FY27)

  • Net Sales/Income from operations: ₹3,883.93 lakh
  • Profit before Tax (PBT): ₹69.77 lakh
  • Profit after Tax (PAT): ₹(212.99) lakh (Loss)
  • Earnings Per Share (Basic): ₹-0.07 (not annualized)

The consolidated results include the financials of one subsidiary, Liquor India Limited, and two associates, Lemonade Share and Securities Private Limited and Comfort Securities Limited.

Assets and Liabilities (Standalone, as of September 30, 2026)

  • Total Assets: ₹17,179.45 lakh
  • Equity Share Capital: ₹3,199.38 lakh
  • Other Equity: ₹10,908.00 lakh
  • Total Liabilities: ₹17,794.5 lakh

Cash Flow (Standalone, H1 FY27)

  • Net Cash from Operating Activities: ₹241.40 lakh
  • Net Cash used in Investing Activities: ₹(147.62) lakh
  • Net Cash from Financing Activities: ₹(242.20) lakh
  • Net Decrease in Cash: ₹(148.42) lakh

The financial results are prepared in accordance with Indian Accounting Standards (Ind AS). The figures have been regrouped/rearranged/reclassified/re-worked wherever necessary for comparability. The information has been made available on the company's website at www.comfortintech.com.