The following contains spoilers for Episode 18 of Komi Can't Communicate, "It's Just Everyone's New Years," now streaming on Netflix.
Romance has been a recurring theme is Komi Can't Communicate Season 2, which sets it apart from Season 1, as the latter primarily focused on Shoko Komi's goal of overcoming her extreme social anxiety and making friends. While romance was still touched upon in the first season, it wasn't given the same level of focus and mostly hinted at a possible romantic attraction between Komi and series protagonist, Hitohito Tadano.
With Season 2 confirming there is mutual romantic interest between Komi and Tadano, the series has been building towards both characters acknowledging their feelings and dropping subtle hints to each other that they want to be more than friends. One of Komi's first attempts at progressing her relationship with Tadano came from her asking him to call her by her first name. In Japan, this is indicative that a relationship is more personal, or intimate, in nature. She also offered him a roasted sweet potato during the winter break, which resulted in Tadano asking her out. In Episode 18, Komi starts behaving more like a girlfriend.
Beginning with the first story arc of Episode 18, "It's Just Everyone's New Years," Komi is invited by Najimi to hang out with them, Tadano and their group of friends at the local shrine. In addition to spending time with each other, they also wanted to find out their fortunes for the new year. When Komi got her fortune, hers read that she would have great luck in the new year and that she would be in a romantic relationship with the person she loves. Another line on that same fortune also read that the person she's been waiting for will be arriving soon.
While the fortune itself is very generic, the written message still makes Komi feel internally happy and feeling inspired. Komi gets the opportunity to act on her feelings when Tadano comes down with a cold a few days later. The latter attempts to call Najimi for assistance and accidentally dials Komi's number to request some bottled water and food. Though Tadano asks Komi to disregard his call when he realizes she's on the other line, Komi still comes to his rescue. Since Tadano originally communicated needing food and water, Komi arrives with ginger tea to help alleviate his cold symptoms, then goes to his kitchen to prepare him a meal.
In the kitchen, Komi once again demonstrates her culinary skills and prepares Tadano some okayu, which is a type of Japanese rice porridge typically prepared to help someone with a cold. Komi then attempts to spoon-feed Tadano, who kindly declines insisting that he can feed himself. Komi immediately feels embarrassed by the rather intimate nature of her gesture, though Tadano is equally embarrassed since the event made him feel like he was being treated like a child. After Tadano finishes the okayu Komi prepared for him, he falls fast asleep.
Komi decides to continue to stick around in case Tadano needs anything else from her and continues to take care of him as he sleeps. She adjusts his blanket so that it completely covers him and is tempted to display a form of physical intimacy towards him. While preparing tea and okayu for Tadano could be considered romantic gestures, Komi decides to go the extra mile of holding his hand as he sleeps. Whether this was intended to lead to anything else will never be known as Najimi immediately arrives to catch her in the act. Feeling embarrassed by this, Komi will no doubt attempt to clarify her actions to Najimi in the next episode.