COMFORT FINCAP LIMITED — Quarter and year ended March 31, 2026
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | |
| Net Sales/Income from operations | ||
| i) Interest income | 400.21 | 451.59 |
| ii) Financial Advisory & Consultancy | 0.00 | 0.55 |
| (a) Net Sales/Income from operations | 400.21 | 452.14 |
| (b) Other Income | 4.07 | -4.41 |
| Total Income (a+b) | 404.29 | 447.73 |
| Expenditure | ||
| a) Finance Costs | 14.24 | 50.89 |
| b) Fees and commission expense | 7.32 | 5.55 |
| c) Impairment of financial instruments | 128.47 | -3.17 |
| d) Employee Benefit Expenses | 79.37 | 64.40 |
| e) Depreciation and Amortization Expense | 1.89 | 1.89 |
| f) Other Expenses | 15.51 | 24.92 |
| Total Expenditure (a+b+c+d+e+f) | 246.81 | 144.49 |
| Profit before Exceptional Items & Tax (1-2) | 157.48 | 303.24 |
| Exceptional Items | 0.00 | 0.00 |
| Profit before Tax (3-4) | 157.48 | 303.24 |
| Tax Expenses | ||
| i) Income Tax | 47.55 | 80.51 |
| ii) Income Tax of earlier years | 4.31 | -3.69 |
| iii) Deferred Tax | -1.04 | -2.60 |
| Profit after tax (5-6) | 106.66 | 229.02 |
| Add : Share of (Profit)/Loss of Associate | 0.00 | 0.00 |
| Profit for the Period (after adjustment for Associate (7 + 8)) | 106.66 | 229.02 |
| Other Comprehensive Income (OCI) | ||
| (a) Items not to be reclassified subsequently to profit and loss | ||
| – Remeasurements of the defined benefit plan – gain/(loss) | 6.13 | 0.00 |
| – Tax impact on above | -1.54 | 0.00 |
| Total Comprehensive Income (9+10) | 111.25 | 229.02 |
| Paid up Equity Share Capital (Face Value Rs. 2/- each) | 1800.13 | 1750.13 |
| Reserves excluding Revaluation Reserves as per Balance Sheet of previous accounting year | 0.00 | 0.00 |
| Earning Per Share (EPS) (par value of Rs. 2/- each) | ||
| Basic | 0.12* | 0.26* |
| Diluted | 0.12* | 0.26* |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| ASSETS | ||
| Financial Assets | ||
| Cash and cash equivalents | 122.06 | 65.60 |
| Bank Balances other than Cash and cash equivalents | 271.33 | 265.82 |
| Receivables | ||
| i) Trade Receivables | 35.25 | – |
| ii) Other Receivables | – | – |
| Loans | 9571.21 | 10009.22 |
| Investments | 506.50 | 532.10 |
| Other Financial assets (to be specified) | – | – |
| Non-Financial Assets | ||
| Property, plant and equipment | 51.60 | 59.15 |
| Investment Property | 126.14 | 126.14 |
| Other non-financial assets | ||
| Others | 17.51 | 4.97 |
| TOTAL ASSETS | 10701.61 | 11063.01 |
| LIABILITIES AND EQUITY | ||
| Liabilities | ||
| Financial Liabilities | ||
| Payables | ||
| Trade payables due to Micro and Small Enterprises; and Other than Micro and Small Enterprises | – | – |
| Borrowings | 436.50 | 2186.33 |
| Other financial liabilities | 51.56 | 49.49 |
| Non-Financial Liabilities | ||
| Current tax liabilities (Net) | 134.03 | 71.50 |
| Deferred tax liabilities (Net) | 20.93 | 50.40 |
| Provisions | 44.40 | 44.06 |
| EQUITY | ||
| Equity Share capital | 1800.13 | 1596.61 |
| Other Equity | 8214.07 | 7064.62 |
| TOTAL EQUITY AND LIABILITIES | 10701.61 | 11063.01 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before Tax for the year | 982.75 | 688.20 |
| Adjustments for : | ||
| Finance Cost | 103.25 | 251.30 |
| Remeasurement gain / (loss) of the defined benefit plan | 6.13 | -5.53 |
| Depreciation and amortisation | 7.55 | 7.56 |
| Bad Debts | 143.11 | 7.85 |
| Realised gain/(loss) on Sale of Investments | -4.47 | 6.35 |
| Net gain / (loss) on financial instrument at Fair Value through P & L | 25.61 | 21.70 |
| Impairment on Financial Instruments | -1.74 | 9.45 |
| 279.45 | 298.68 | |
| Operating Profit before Working Capital change | 1262.20 | 986.88 |
| Adjustments for : | ||
| Adjustments for (increase) / decrease in operating assets: | ||
| Inventories | – | – |
| Trade receivables | -35.25 | 0.74 |
| Loans | 296.63 | -2548.99 |
| Other financial assets | – | – |
| In Bank Balance other than Cash and Cash Equivalents | -5.51 | -245.94 |
| Other non-current assets | -12.54 | -0.47 |
| 243.33 | -2794.67 | |
| Adjustments for increase / (decrease) in operating liabilities: | ||
| Trade payables | – | -9.25 |
| Other financial liabilities | 2.07 | -4.60 |
| Short-term provisions | 0.34 | 10.87 |
| Long-term provisions | – | – |
| 2.41 | -2.98 | |
| Cash Generated From Operations | 1507.94 | -1810.76 |
| Income Tax paid | 202.23 | 162.63 |
| NET CASH FROM OPERATING ACTIVITIES Total (A) | 1305.71 | -1973.39 |
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Investment measured at FVTPL | -1840.00 | -32.40 |
| Proceeds from Sale of Investment measured at FVTPL | 1844.47 | 84.00 |
| Purchase of Property, Plant & Equipments | – | 4.47 |
| – | 51.60 | |
| NET CASH USED IN INVESTING ACTIVITIES Total (B) | 4.47 | 51.60 |
| CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from Issue and conversion of Warrants | 686.88 | 2711.75 |
| Dividend Paid | -87.51 | -54.26 |
| Loan taken / (Repaid) in Secured Loan | -1749.84 | -420.26 |
| Finance Cost | -103.25 | -251.30 |
| NET CASH FROM FINANCING ACTIVITIES Total (C) | -1253.71 | 1985.93 |
| Net Increase/(Decrease) in Cash and Cash Equivalents Total (A+B+C) | 56.46 | 64.13 |
| Cash and Cash Equivalents — Opening Balance | 65.60 | 1.47 |
| Cash and Cash Equivalents — Closing Balance | 122.06 | 65.60 |
| Sr no | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | |
| 1 | Net Sales/Income from operations | ||
| i) Interest income | 400.21 | 451.59 | |
| ii) Financial Advisory & Consultancy | 0.00 | 0.55 | |
| 1 (a) | Net Sales/Income from operations | 400.21 | 452.14 |
| (b) Other Income | 4.07 | -4.41 | |
| Total Income (a+b) | 404.29 | 447.73 | |
| 2 | Expenditure | ||
| a) Finance Costs | 14.24 | 50.89 | |
| b) Fees and commission expense | 7.32 | 5.55 | |
| c) Provision for Impaired Loans & Advances | 128.47 | -3.17 | |
| d) Employee Benefit Expenses | 79.37 | 64.40 | |
| e) Depreciation and Amortization Expense | 1.89 | 1.89 | |
| f) Other Expenses | 15.51 | 24.92 | |
| Total Expenditure (a+b+c+d+e+f) | 246.81 | 144.49 | |
| 3 | Profit before Exceptional Items & Tax (1-2) | 157.48 | 303.24 |
| 4 | Exceptional Items | 0.00 | 0.00 |
| 5 | Profit before Tax (3-4) | 157.48 | 303.24 |
| 6 | Tax Expenses | ||
| i) Income Tax | 47.55 | 80.51 | |
| ii) Income Tax of earlier years | 4.31 | -3.69 | |
| iii) Deferred Tax | -1.04 | -2.60 | |
| 7 | Profit after tax (5-6) | 106.66 | 229.02 |
| 8 | Add : Share of (Profit)/Loss of Associate | 0.13 | 0.000 |
| 9 | Profit for the Period (after adjustment for Associate (7 + 8)) | 106.78 | 229.02 |
| 10 | Other Comprehensive Income (OCI) | ||
| (a) Items not to be reclassified subsequently to profit and loss | |||
| – Remeasurements of the defined benefit plan – gain/(loss) | 6.13 | 0.00 | |
| – Tax impact on above | -1.54 | 0.00 | |
| 11 | Total Comprehensive Income (9+10) | 111.38 | 229.02 |
| 12 | Paid up Equity Share Capital (Face Value Rs. 2/- each) | 1800.13 | 1750.13 |
| 13 | Reserves excluding Revaluation Reserves as per Balance Sheet of previous accounting year | 0.00 | 0.00 |
| 14 | Earning Per Share (EPS) (par value of Rs. 2/- each) | ||
| Basic | 0.12* | 0.22* | |
| Diluted | 0.12* | 0.21* |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| I ASSETS | ||
| (1) Financial Assets | ||
| (a) Cash and cash equivalents | 122.06 | 65.60 |
| (b) Bank Balances other than Cash and cash equivalents | 271.33 | 265.82 |
| (c) Receivables | ||
| i) Trade Receivables | 35.25 | – |
| ii) Other Receivables | – | – |
| (d) Loans | 9571.21 | 10009.22 |
| (e) Investments | 509.86 | 535.34 |
| (f) Other Financial assets (to be specified) | – | – |
| (2) Non-Financial Assets | ||
| (a) Property, plant and equipment | 51.60 | 59.15 |
| (b) Investment Property |