COSMOFIRST2024-01-012024-03-31 COSMOFIRST2024-01-012024-03-31 COSMOFIRST2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member COSMOFIRST2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member COSMOFIRST2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member COSMOFIRST2024-03-31 COSMOFIRST2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue03Member COSMOFIRST2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member COSMOFIRST2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member COSMOFIRST2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue03Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults03Member COSMOFIRST2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member COSMOFIRST2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member COSMOFIRST2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults03Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets03Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member COSMOFIRST2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member COSMOFIRST2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member COSMOFIRST2024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member COSMOFIRST2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member COSMOFIRST2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member COSMOFIRST2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 508814 COSMOFIRST NOTLSITED COSMO FIRST LIMITED Equity 2023-04-01 2024-03-31 2024-05-15 2024-05-09 INR Crores Yearly 14:15:00 16:55:00 2024-05-15 2024-05-15 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Consolidated 6413100000.00 232900000.00 6646000000.00 4538100000.00 64200000.00 -301000000.00 544800000.00 263300000.00 235200000.00 1125800000.00 6470400000.00 175600000.00 0.00 175600000.00 46000000.00 -24200000.00 21800000.00 0.00 153800000.00 0.00 0.00 0.00 0.00 153800000.00 18500000.00 172300000.00 0.00 0.00 0.00 0.00 262500000.00 10 5.93 5.85 0.00 0.00 5.93 5.85 1. The above audited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 15th May 2024. The figures for the quarter ended 31st March 2024 and 31st March 2023 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 2024 and 31st March 2023 respectively which were subjected to limited review. 2. The Board of Directors had recommended dividend of Rs.3 per equity share for the financial year FY 23-24 subject to approval of shareholders in annual general meeting. 3. 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. 4. During the financial year ended 31st March 2024, Cosmo Films Poland S.P. Z.O.O., Poland, a wholly owned subsidiary of CF (Netherlands) Holding Limited B.V. (The wholly owned subsidiary of Cosmo First Limited) with insignificant operations has been liquidated with effect from 13th September 2023. 5. During the quarter ended 30th September 2023, fraudulent transfers aggregating to Euro 1.065 million had taken place from the bank account of the Company’s subsidiary in the Netherlands as reported earlier. The matter is currently under investigation by the Netherlands police. An insurance claim has also been filed and is in process. Accordingly, at this stage no provision is made for the ultimate loss, if any. Multi segment 2023-04-01 2024-03-31 Audited Consolidated 25873400000.00 679600000.00 26553000000.00 17259400000.00 206900000.00 38100000.00 2169500000.00 893600000.00 894800000.00 4366800000.00 25829100000.00 723900000.00 0.00 723900000.00 146000000.00 -44000000.00 102000000.00 0.00 621900000.00 0.00 0.00 0.00 0.00 621900000.00 -34000000.00 587900000.00 0.00 0.00 0.00 0.00 262500000.00 10 13212600000.00 23.99 23.64 0.00 0.00 23.99 23.64 Allowance for expected credit losses 19800000.00 Other Expenses 1106000000.00 Allowance for expected credit losses 25800000.00 Other Expenses 4341000000.00 14954700000.00 3572000000.00 114700000.00 0.00 144200000.00 237700000.00 46800000.00 726000000.00 1010500000.00 155500000.00 1302100000.00 21253700000.00 5103700000.00 3818500000.00 2614800000.00 247500000.00 105700000.00 27100000.00 238700000.00 7052300000.00 1659600000.00 13815600000.00 209300000.00 35278600000.00 262500000.00 13212600000.00 13475100000.00 13475100000.00 6804800000.00 900500000.00 7705300000.00 211000000.00 1557500000.00 698700000.00 10172500000.00 2973400000.00 6880800000.00 1345600000.00 11199800000.00 263700000.00 145200000.00 22300000.00 11631000000.00 21803500000.00 35278600000.00 OTHERS 84400000.00 PACKING FILMS 6264500000.00 SPECIALITY CHEMICALS 511300000.00 OTHERS 293100000.00 PACKING FILMS 25385000000.00 SPECIALITY CHEMICALS 1426600000.00 6860200000.00 27104700000.00 447100000.00 1231130000.00 6413100000.00 25873570000.00 OTHERS -108800000.00 PACKING FILMS 546900000.00 SPECIALITY CHEMICALS 75300000.00 OTHERS -349200000.00 PACKING FILMS 2252400000.00 SPECIALITY CHEMICALS 42500000.00 513400000.00 1945700000.00 263300000.00 893600000.00 74500000.00 328200000.00 175600000.00 723900000.00 OTHERS 876900000.00 PACKING FILMS 29032800000.00 SPECIALITY CHEMICALS 669100000.00 30578800000.00 4699800000.00 35278600000.00 OTHERS 573300000.00 PACKING FILMS 9630900000.00 SPECIALITY CHEMICALS 155800000.00 10360000000.00 11443500000.00 21803500000.00 893600000.00 244700000.00 -634300000.00 0.00 -610500000.00 173200000.00 -12700000.00 10300000.00 0.00 1578100000.00 0.00 35000000.00 0.00 894800000.00 0.00 15300000.00 -31900000.00 -47900000.00 0.00 21800000.00 6000000.00 199500000.00 64400000.00 -242700000.00 0.00 -29100000.00 -245200000.00 0.00 0.00 1871400000.00 2595300000.00 0.00 0.00 0.00 143100000.00 0.00 2452200000.00 0.00 0.00 370300000.00 0.00 0.00 0.00 0.00 0.00 0.00 2975100000.00 35100000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6000000.00 189700000.00 0.00 25100000.00 0.00 -2348900000.00 0.00 0.00 0.00 0.00 28000000.00 0.00 0.00 0.00 3062000000.00 2155300000.00 0.00 56300000.00 129700000.00 877900000.00 0.00 0.00 -185200000.00 -81900000.00 0.00 -81900000.00 329400000.00 247500000.00 Items that will not be reclassified to profit or loss 4300000.00 Items that will not be reclassified to profit or loss 10000000.00 4300000.00 10000000.00 1400000.00 3400000.00 Items that will be reclassified to profit or loss 28000000.00 Items that will be reclassified to profit or loss -56700000.00 28000000.00 -56700000.00 12400000.00 -16100000.00