Integrated Filing — IndAS

General information about company
Scrip Code	508814
NSE Symbol	COSMOFIRST
MSEI Symbol	NOTLISTED
ISIN	INE757A01017
Name of company	COSMO FIRST LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	PACKAGING FILMS
Start date and time of board meeting	20-May-2025   14:30:00
End date and time of board meeting	20-May-2025   17:10:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-03-27
Indicate Company website link for updated RPT policy of the Company	https://www.cosmofirst.com/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	6872500000	27356300000
	Other income	142300000	684300000
	Total income	7014800000	28040600000
2	Expenses
(a)	Cost of materials consumed	4698900000	18715700000
(b)	Purchases of stock-in-trade	58500000	183000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-49100000	-110000000
(d)	Employee benefit expense	549300000	2073400000
(e)	Finance costs	256300000	971800000
(f)	Depreciation, depletion and amortisation expense	249000000	955600000
(f)	Other Expenses
1	Net impairment losses on trade and other receivables	2800000	18800000
2	Other expenses	1018400000	4148700000
	Total other expenses	1021200000	4167500000
	Total expenses	6784100000	26957000000
3	Total profit before exceptional items and tax	230700000	1083600000
4	Exceptional items	0	0
5	Total profit before tax	230700000	1083600000
6	Tax expense
7	Current tax	40500000	190800000
8	Deferred tax	21200000	12500000
9	Total tax expenses	61700000	203300000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	169000000	880300000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	169000000	880300000
17	Other comprehensive income net of taxes	-41100000	-10000000
18	Total Comprehensive Income for the period	127900000	870300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	262500000	262500000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		12147500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.53	33.97
	Diluted earnings (loss) per share from continuing operations	6.45	33.53
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	6.53	33.97
	Diluted earnings (loss) per share from continuing and discontinued operations	6.45	33.53
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above audited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 20th May 2025. The figures for the quarter ended 31st March 2025 and 31st March 2024 are the balancing figures between audited figures in respect of full financial year and published year to date figures upto third quarter of years ended 31st March 2025 and 31st March 2024 respectively which were subjected to limited nreview. n n2. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards (‘Ind AS’) notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013. n n3. The Board of Directors had recommended dividend of Rs. 4/- per equity share for the financial year FY 24-25 subject to approval of shareholders in annual general meeting. n n4. Figures for the previous period have been regrouped wherever required

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	16003600000
	Capital work-in-progress	5241300000
	Investment property	76900000
	Goodwill	0
	Other intangible assets	140600000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3477300000
	Trade receivables, non-current	0
	Loans, non-current	40000000
	Other non-current financial assets	797400000
	Total non-current financial assets	4314700000
	Deferred tax assets (net)	229700000
	Other non-current assets	710100000
	Total non-current assets	26716900000
2	Current assets
	Inventories	4200400000
	Current financial asset
	Current investments	3255100000
	Trade receivables, current	2666500000
	Cash and cash equivalents	87800000
	Bank balance other than cash and cash equivalents	79300000
	Loans, current	19100000
	Other current financial assets	508700000
	Total current financial assets	6616500000
	Current tax assets (net)	0
	Other current assets	1627700000
	Total current assets	12444600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	39161500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	262500000
	Other equity	12147500000
	Total equity attributable to owners of parent	12410000000
	Non controlling interest
	Total equity	12410000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10196700000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities
	Total non-current financial liabilities	10196700000
	Provisions, non-current	211100000
	Deferred tax liabilities (net)	1558700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1547100000
	Total non-current liabilities	13513600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3017900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	116900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7177200000
	Total Trade payable	7294100000
	Other current financial liabilities	0
	Total current financial liabilities	10312000000
	Other current liabilities	1283500000
	Provisions, current	158700000
	Current tax liabilities (Net)	1483700000
	Deferred government grants, Current	0
	Total current liabilities	13237900000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	26751500000
	Total equity and liabilites	39161500000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	-1300000	-6000000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	42400000	16000000
5	Total Other comprehensive income	-41100000	-10000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1083600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			971800000
	Adjustments for decrease (increase) in inventories			-548600000
	Adjustments for decrease (increase) in trade receivables, current			-270200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-4500000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-12000000
	Adjustments for other financial assets, current			457700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			368500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-102500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			955600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			31800000
	Adjustments for provisions, non-current			14400000
	Adjustments for other financial liabilities, current			405800000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-4300000
	Adjustments for dividend income			10800000
	Adjustments for interest income			161100000
	Adjustments for share-based payments			64100000
	Adjustments for fair value losses (gains)			-100600000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-10300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-434800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1610000000
	Net cash flows from (used in) operations			2693600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			135600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2558000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			851000000
	Other cash receipts from sales of equity or debt instruments of other entities			515200000
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			102900000
	Purchase of property, plant and equipment			4828000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			10800000
	Interest received			160000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			23100000
	Net cash flows from (used in) investing activities	-4867000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			190400000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			5262300000
	Repayments of borrowings			1705000000
	Payments of lease liabilities			121900000
	Dividends paid			77700000
	Interest paid			886500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2280800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-28200000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-28200000
	Cash and cash equivalents cash flow statement at beginning of period			116000000
	Cash and cash equivalents cash flow statement at end of period			87800000