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	Consolidated
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	Multi segment
Description of single segment
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

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	Consolidated	Consolidated
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	7458600000	28951000000
	Other income	150200000	744700000
	Total income	7608800000	29695700000
2	Expenses
(a)	Cost of materials consumed	4813300000	19058100000
(b)	Purchases of stock-in-trade	58500000	185000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-13600000	-432100000
(d)	Employee benefit expense	698200000	2587800000
(e)	Finance costs	265700000	995100000
(f)	Depreciation, depletion and amortisation expense	261700000	997000000
(f)	Other Expenses
1	Net impairment losses on trade and other receivables	10000000	27300000
2	Other Expenses	1189200000	4646100000
	Total other expenses	1199200000	4673400000
	Total expenses	7283000000	28064300000
3	Total profit before exceptional items and tax	325800000	1631400000
4	Exceptional items	0	0
5	Total profit before tax	325800000	1631400000
6	Tax expense
7	Current tax	68000000	316500000
8	Deferred tax	-13200000	-18800000
9	Total tax expenses	54800000	297700000
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	271000000	1333700000
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	271000000	1333700000
17	Other comprehensive income net of taxes	-20900000	60200000
18	Total Comprehensive Income for the period	250100000	1393900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		14401800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	10.47	51.46
	Diluted earnings (loss) per share from continuing operations	10.34	50.79
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	10.47	51.46
	Diluted earnings (loss) per share from continuing and discontinued operations	10.34	50.79
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 nlimited review. 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	17182100000
	Capital work-in-progress	5890800000
	Investment property	120100000
	Goodwill	0
	Other intangible assets	141000000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	260200000
	Trade receivables, non-current
	Loans, non-current	50500000
	Other non-current financial assets	856900000
	Total non-current financial assets	1167600000
	Deferred tax assets (net)	213400000
	Other non-current assets	954000000
	Total non-current assets	25669000000
2	Current assets
	Inventories	6040700000
	Current financial asset
	Current investments	3640000000
	Trade receivables, current	3129500000
	Cash and cash equivalents	189200000
	Bank balance other than cash and cash equivalents	79300000
	Loans, current	19500000
	Other current financial assets	443400000
	Total current financial assets	7500900000
	Current tax assets (net)
	Other current assets	2037200000
	Total current assets	15578800000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	41247800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	262500000
	Other equity	14401800000
	Total equity attributable to owners of parent	14664300000
	Non controlling interest
	Total equity	14664300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10381900000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	956800000
	Total non-current financial liabilities	11338700000
	Provisions, non-current	226000000
	Deferred tax liabilities (net)	1588900000
	Deferred government grants, Non-current
	Other non-current liabilities	963000000
	Total non-current liabilities	14116600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3191600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	120500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7068400000
	Total Trade payable	7188900000
	Other current financial liabilities	1607600000
	Total current financial liabilities	11988100000
	Other current liabilities	313100000
	Provisions, current	159000000
	Current tax liabilities (Net)	6700000
	Deferred government grants, Current
	Total current liabilities	12466900000
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	26583500000
	Total equity and liabilites	41247800000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	PACKING FILMS	7291600000	28314300000
2	SPECIALITY CHEMICALS	407200000	1871500000
3	OTHERS	106900000	345300000
	Total Segment Revenue	7805700000	30531100000
	Less: Inter segment revenue	347100000	347100000
	Revenue from operations	7458600000	28951000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	PACKING FILMS	697500000	2990700000
2	SPECIALITY CHEMICALS	76200000	383500000
3	OTHERS	-87700000	-342800000
	Total Profit before tax	686000000	3031400000
	i. Finance cost	265700000	265700000
	ii. Other Unallocable Expenditure net off Unallocable income	94500000	94500000
	Profit before tax	325800000	1631400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	PACKING FILMS	35275800000	35275800000
2	SPECIALITY CHEMICALS	684200000	684200000
3	OTHERS	1029500000	1029500000
	Total Segment Asset	36989500000	36989500000
	Un-allocable Assets	4258300000	4258300000
	Net Segment Asset	41247800000	41247800000
4	Segment Liabilities
	Segment Liabilities
1	PACKING FILMS	10432300000	10432300000
2	SPECIALITY CHEMICALS	122400000	122400000
3	OTHERS	673400000	673400000
	Total Segment Liabilities	11228100000	11228100000
	Un-allocable Liabilities	15355400000	15355400000
	Net Segment Liabilities	26583500000	26583500000
	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	Consolidated	Consolidated
	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	-1800000	-6800000
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	22700000	-53400000
5	Total Other comprehensive income	-20900000	60200000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1631400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			995100000
	Adjustments for decrease (increase) in inventories			-915600000
	Adjustments for decrease (increase) in trade receivables, current			-539900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			352200000
	Adjustments for decrease (increase) in other non-current assets			-377700000
	Adjustments for other financial assets, non-current			-183600000
	Adjustments for other financial assets, current			-41300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			329600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			45500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			997000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			28700000
	Adjustments for provisions, non-current			-4600000
	Adjustments for other financial liabilities, current			362700000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-6400000
	Adjustments for dividend income			10800000
	Adjustments for interest income			187500000
	Adjustments for share-based payments			64100000
	Adjustments for fair value losses (gains)			-119000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-37900000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-522300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			228300000
	Net cash flows from (used in) operations			1859700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			196000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1663700000
	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			0
	Other cash receipts from sales of equity or debt instruments of other entities			265600000
	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			341100000
	Purchase of property, plant and equipment			5020300000
	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			183300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			23100000
	Net cash flows from (used in) investing activities	-4196400000
	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			5479200000
	Repayments of borrowings			1705000000
	Payments of lease liabilities			121900000
	Dividends paid			77700000
	Interest paid			909800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2474400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-58300000
	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			-58300000
	Cash and cash equivalents cash flow statement at beginning of period			247500000
	Cash and cash equivalents cash flow statement at end of period			189200000