COMFORT FINCAP LTD.

Operates as a small RBI-registered non-banking financial company (NBFC-ICC) listed on BSE, earning mainly interest income on its lending book, which totalled ₹1,607 lakhs in FY26. Lending products include Loans Against Securities, supply chain finance and promoter funding (the traditional B2B book), plus a newly launched Consumer Durable Loan — a smartphone point-of-sale financing product rolled out initially in Gujarat and Rajasthan with paperless approvals in as little as five minutes. Assets under management stood at ₹95.71 crore against a net worth of ₹100.14 crore in FY26, with total income of ₹16.11 crore (up 21% year-on-year) and profit after tax of ₹7.49 crore (up about 47% year-on-year). Profitability got a lift from sharply lower finance costs — interest expense fell to ₹103 lakhs from ₹251 lakhs after borrowings were cut from ₹2,186 lakhs to ₹437 lakhs — though bad debts provision rose to ₹143 lakhs from ₹8 lakhs in the prior year. The business runs on a tech-enabled platform with digital KYC, automated credit decisioning and API integration, and is building a digital Loan Against Shares/Mutual Funds offering aimed at HNWIs and retail investors. The largest operating cost lines are employee expenses at 15.5% of revenue and other operating expenses at 14.6% of revenue.