COSMOFIRST2023-10-012023-12-31 COSMOFIRST2023-10-012023-12-31 COSMOFIRST2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member COSMOFIRST2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member COSMOFIRST2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member COSMOFIRST2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member COSMOFIRST2023-12-31 COSMOFIRST2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member COSMOFIRST2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member COSMOFIRST2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member COSMOFIRST2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member COSMOFIRST2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member COSMOFIRST2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member COSMOFIRST2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member COSMOFIRST2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member COSMOFIRST2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member COSMOFIRST2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member COSMOFIRST2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member COSMOFIRST2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member COSMOFIRST2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member COSMOFIRST2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member COSMOFIRST2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member COSMOFIRST2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member COSMOFIRST2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member COSMOFIRST2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 508814 COSMOFIRST NOTLISTED COSMO FIRST LIMITED Equity 2023-04-01 2024-03-31 2024-02-13 2024-02-06 INR Crores Third quarter 14:00:00 17:25:00 2024-02-13 2024-02-13 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 6247900000.00 138000000.00 6385900000.00 4124500000.00 28500000.00 104900000.00 515900000.00 228800000.00 228900000.00 1051000000.00 6282500000.00 103400000.00 0.00 103400000.00 14200000.00 -24400000.00 -10200000.00 0.00 113600000.00 0.00 0.00 0.00 0.00 113600000.00 -4200000.00 109400000.00 0.00 0.00 0.00 0.00 262500000.00 10 4.38 4.31 0.00 0.00 4.38 4.31 Notes: 1. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 13th February 2024 and limited review of the same has been carried out by the statutory auditors of the Company. 2. 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. 3. During the quarter ended 31st March 2023, the Company bought back 10,09,345 equity shares (3.70% of equity capital) through the “Tender Offer” route. Consequently, the paid up equity share capital has reduced from Rs. 27.26 crores to Rs. 26.25 crores. 4. Tax liability is based upto the estimated tax computation for the whole year and excess/short provision, if any will be adjusted in the last quarter. 5. Figures for the previous period have been regrouped wherever required. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 19460300000.00 446700000.00 19907000000.00 12721300000.00 142700000.00 339100000.00 1624700000.00 630300000.00 659600000.00 3241000000.00 19358700000.00 548300000.00 0.00 548300000.00 100000000.00 -19800000.00 80200000.00 0.00 468100000.00 0.00 0.00 0.00 0.00 468100000.00 -52500000.00 415600000.00 0.00 0.00 0.00 0.00 262500000.00 10 18.06 17.77 0.00 0.00 18.06 17.77 Allowance for expected credit losses -600000.00 Other expenses 1051600000.00 Allowance for expected credit losses 6000000.00 Other expenses 3235000000.00 Others 451600000.00 Packaging Films 6134600000.00 Others 1124100000.00 Packaging Films 19120400000.00 6586200000.00 20244500000.00 338400000.00 784200000.00 6247800000.00 19460300000.00 Others -77100000.00 Packaging Films 481300000.00 Others -273200000.00 Packaging Films 1705600000.00 404200000.00 1432400000.00 228800000.00 630300000.00 72100000.00 253800000.00 103300000.00 548300000.00 Others 1778800000.00 Packaging Films 26437100000.00 28215900000.00 4733500000.00 32949400000.00 Others 781300000.00 Packaging Films 6788300000.00 7569600000.00 12048200000.00 19617800000.00 Items that will not be reclassified to profit or loss 1900000.00 Items that will not be reclassified to profit or loss 5700000.00 1900000.00 5700000.00 700000.00 2000000.00 Items that will be reclassified to profit or loss -28200000.00 Items that will be reclassified to profit or loss -84700000.00 -28200000.00 -84700000.00 -22800000.00 -28500000.00