Public Issue of 60,00,000 equity shares of Rs. 10/- each (Equity Shares) of Comfort Commotrade Limited (CCL or The Company or The Issuer) for cash at a price of Rs. 10/- per share (The Issue Price), aggregating to Rs. 6.00 crores (The Issue), of which 5,10,000 equity shares of Rs. 10 each will be reserved for subscription by Market Makers to the issue (The Market Maker Reservation Portion). The Issue less the Market Maker Reservation Portion i.e. Issue of 54,90,000 equity shares of Rs. 10 each is hereinafter referred to as the Net Issue. The Issue and the net issue will constitute 59.88% and 54.79%, respectively of the post issue paid up equity share capital of the company.The face value of the equity shares is Rs. 10/- each and the issue price is 1 (One) time the face value.