COMFORT COMMOTRADE LTD.

Trades in shares, commodities and derivatives as its main line of business. Quarterly results show revenue almost entirely driven by share sales — Q3 FY26 share sales alone were Rs 2,323.50 lakhs out of Rs 2,210.54 lakhs of total income for the quarter. The company also books fair-value gains and losses on its trading book, and in FY26 this turned sharply negative with net fair-value losses of Rs 1,471.94 lakhs on commodity and share positions, pushing total income to negative Rs 1,370.69 lakhs and the company to a Rs 1,263.33 lakh loss after tax. It operates through a 100% foreign subsidiary, Anjali Tradelink FZE, which is included in consolidated results but whose numbers are not independently reviewed. Scale is small: total assets of Rs 53.57 crore, 10,020,000 outstanding shares held by 7,484 shareholders, and 9M FY26 total income of Rs 3,394.86 lakhs. The biggest swing factor in its P&L is the mark-to-market on its trading book, with purchase of stock-in-trade and changes in that inventory being the dominant cost line.