Comfort Intech Limited — Quarter and year ended March 31, 2026 (published May 14, 2026)
| Sr. No. | Particulars | Quarter Ended (Standalone) | Year Ended (Standalone) |
|---|---|---|---|
| 31-Mar-26 Audited | 31-Dec-25 Un-Audited | ||
| 1 | Net Sales/Income from operations | 3,046.88 | 6,749.02 |
| Other Income | (215.12) | (156.52) | |
| Total Income | 2,831.75 | 6,592.50 | |
| 2 | Expenditure | ||
| Purchases of Stock-in-Trade | 1,194.53 | 4,560.38 | |
| Cost of material consumption and job work charges | 836.63 | 905.05 | |
| Excise Duty paid | 705.85 | 793.88 | |
| Changes in inventories | (158.71) | 7.28 | |
| Employee Benefit Expense | 42.78 | 41.48 | |
| Finance Cost | 46.89 | 41.51 | |
| Depreciation & Amortization Expense | 6.79 | 6.98 | |
| Other Expenses | 134.01 | 172.42 | |
| Total Expenditure | 2,808.78 | 6,528.98 | |
| 3 | Profit before Exceptional Items & Tax (1-2) | 22.97 | 63.52 |
| 4 | Exceptional Items | – | – |
| 5 | Profit before Tax (3-4) | 22.97 | 63.52 |
| 6 | Tax Expenses | ||
| Current Tax | |||
| i) Income Tax related to current year | 65.31 | 59.59 | |
| ii) Income Tax of earlier years | 0.00 | (27.40) | |
| iii) Deferred Tax | (28.42) | (24.73) | |
| 7 | Profit/(loss) after tax for the period (before adjustment for Associate) (5-6) | (13.93) | 56.06 |
| 8 | Add : Share of (Profit)/Loss of Associate | – | – |
| 9 | Profit for the Period (after adjustment for Associate (7 + 8)) | (13.93) | 56.06 |
| 10 | Other Comprehensive Income (OCI) | ||
| (a) Items not to be reclassified subsequently to profit and loss | |||
| – Remeasurements of the defined benefit plan – gain/(loss) | 1.22 | – | |
| – Tax impact on above | (0.31) | – | |
| – Gain / (Loss) on fair value of equity instrument | (1,152.72) | (303.29) | |
| – Tax impact on above | 164.84 | 43.37 | |
| 11 | Total Comprehensive Income (9+10) | (1,000.90) | (203.86) |
| 12 | Paid up Equity Share Capital | 3,199.38 | 3,199.38 |
| (Face Value Rs. 10/- each) | |||
| 13 | Reserves excluding Revaluation Reserves as per Balance Sheet of previous accounting year | – | – |
| 14 | Earning Per Share (EPS) (par value of Rs. 1/- each) | ||
| Basic | -0.00* | 0.02* | |
| Diluted | -0.00* | 0.02* |
| Sr. No. | Particulars | Standalone Quarter Ended | Standalone Year Ended |
|---|---|---|---|
| 31-Mar-26 (Audited) | 31-Dec-25 (Un-Audited) | ||
| 1 | Segment Revenue | ||
| a) Trading in Goods | 1,217.39 | 4,773.55 | |
| b) Manufacturing of Liquor | 1,689.91 | 1,900.86 | |
| c) Financing | 133.57 | 63.56 | |
| d) Leasing of Immovable Properties | 6.00 | 11.05 | |
| Less: Inter Segment Revenue | |||
| Total Income from Operations | 3,046.88 | 6,749.02 | |
| 2 | Segment Results: | ||
| [Profit before Depreciation, Tax and Finance Costs from each segment] | |||
| a) Trading in Goods | 159.17 | 213.16 | |
| b) Manufacturing of Liquor | 108.09 | 85.40 | |
| c) Financing | 133.66 | 63.47 | |
| d) Leasing of Immovable Properties | 6.00 | 11.05 | |
| Total | 406.93 | 373.09 | |
| Less: (i) Finance Costs | 46.89 | 41.51 | |
| (ii) Depreciation | 6.79 | 6.98 | |
| (iii) Other un-allocable expenditure net off Un-allocable Income | 330.26 | 261.08 | |
| Profit from ordinary activities before tax | 22.97 | 63.52 | |
| 3 | Segment Assets | ||
| a) Trading in Goods | 1,270.91 | 1,745.57 | |
| b) Manufacturing of Liquor | 5,164.22 | 5,946.26 | |
| c) Financing | 1,743.89 | 1,798.46 | |
| d) Leasing of Immovable Properties | 1,175.60 | 1,182.20 | |
| e) Unallocable | 7,775.08 | 8,763.36 | |
| Total Segment Assets | 17,129.71 | 19,435.85 | |
| 4 | Segment Liabilities | ||
| a) Trading in Goods | 722.13 | 659.59 | |
| b) Manufacturing of Liquor | 287.84 | 565.15 | |
| c) Financing | – | – | |
| d) Leasing of Immovable Properties | 25.10 | 25.10 | |
| e) Unallocable | 16,094.64 | 18,186.02 | |
| Total Segment Liabilities | 17,129.71 | 19,435.85 |
| Particulars | For the Year ended March 31, 2026 | For the Year ended March 31, 2025 |
|---|---|---|
| (1) ASSETS | ||
| Non-current assets | ||
| (a) Property, Plant and Equipment | 125.22 | 146.56 |
| (b) Investment Properties | 1,162.33 | 1,168.41 |
| (c) Financial Assets | ||
| (i) Investments in subsidiary & associates | 1,763.90 | 1,763.90 |
| (ii) Other Investments | 4,727.47 | 5,347.00 |
| (d) Other non-current assets | 1,006.42 | 1,098.50 |
| (2) CURRENT ASSETS | ||
| (a) Inventories | 685.61 | 611.01 |
| (b) Financial Assets | ||
| (i) Investments | – | – |
| (ii) Trade receivables | 5,132.90 | 4,684.01 |
| (iii) Cash and cash equivalents | 309.85 | 14.77 |
| (iii) Other Bank Balances | 235.29 | 635.28 |
| (iv) Loans | 1,667.83 | 1,994.56 |
| (v) Others (to be specified) | 12.05 | 10.44 |
| (c) Other current assets | 224.79 | 57.58 |
| (3) Assets classified as held for sale | 76.06 | – |
| TOTAL ASSETS | 17,129.71 | 17,532.00 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share capital | 3,199.38 | 3,199.38 |
| (b) Other Equity | 10,887.74 | 11,078.87 |
| LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 51.36 | 53.35 |
| (b) Provisions | 10.40 | 8.07 |
| (c) Deferred tax liabilities (Net) | 294.78 | 391.37 |
| Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,275.74 | 796.02 |
| (ii) Trade payables | ||
| (a) total outstanding dues of micro and small enterprises | 557.40 | 715.91 |
| (b) total outstanding dues of other than micro and small | 435.40 | 886.66 |
| (iii) Other financial liabilities | 224.91 | 294.99 |
| (b) Provisions | 21.99 | 21.99 |
| (c) Current Tax Liabilities (Net) | 170.61 | 85.38 |
| TOTAL EQUITY AND LIABILITIES | 17,129.71 | 17,532.00 |
| 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 | 292.55 | 988.34 |
| Adjustments for : | ||
| Finance Cost | 115.08 | 128.95 |
| Depreciation and amortization | 28.17 | 31.34 |
| Remeasurements of the defined benefit plan – gain/(loss) | 1.22 | (0.22) |
| Dividend Income from Investments | (21.11) | (24.64) |
| Profit from Sale of Property, Plant and Equipments | (0.65) | – |
| Net |