COSMOFIRST2023-04-012023-06-30 COSMOFIRST2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member COSMOFIRST2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member COSMOFIRST2023-06-30 COSMOFIRST2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member COSMOFIRST2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member COSMOFIRST2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member COSMOFIRST2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member COSMOFIRST2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member COSMOFIRST2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member COSMOFIRST2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member COSMOFIRST2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member COSMOFIRST2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member COSMOFIRST2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member COSMOFIRST2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member COSMOFIRST2023-04-012023-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 508814 COSMOFIRST NOTLISTED COSMO FIRST LIMITED Equity 2023-04-01 2024-03-31 2023-08-10 2023-08-03 INR Crores First quarter 14:00:00 15:55:00 2023-08-10 2023-08-10 Not applicable Multi segment 2023-04-01 2023-06-30 Unaudited Consolidated 6576600000.00 199200000.00 6775800000.00 4337700000.00 39700000.00 255800000.00 539100000.00 184300000.00 211800000.00 1050400000.00 6618800000.00 157000000.00 0.00 157000000.00 25000000.00 -7000000.00 18000000.00 0.00 139000000.00 0.00 0.00 0.00 0.00 139000000.00 -71500000.00 67500000.00 0.00 0.00 0.00 0.00 262500000.00 10 5.37 5.29 0.00 0.00 5.37 5.29 1. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 10th August 2023 and limited review of the same has been carried out by the statutory auditors of the Company. The figures for the quarter ended 31st March 2023 are the balancing figures between audited figures in the respect of the full financial year ended 31st March 2023 and the published year to date figures upto the third quarter of the said financial year. 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. Key numbers of standalone financial results are as given below. The standalone financial results are available at Company's website. 3 months ended Year ended Particulars 30.06.2023 31.03.2023 30.06.2022 31.03.2023 Unaudited Audited Unaudited Audited Refer Note-1 Income from operations 602.4 600.71 790.83 2741.73 Profit from ordinary activities before tax 9.04 24.86 117.53 275.01 Profit from ordinary activities after tax 9.15 20.95 87.57 213.64 5. 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. 6. Figures for the previous period have been regrouped wherever required Allowance for expected credit losses 1500000.00 Other expenses 1048900000.00 Others 310200000.00 Packaging films 6456500000.00 6766700000.00 190100000.00 6576600000.00 Others -84200000.00 Packaging films 511400000.00 427200000.00 184300000.00 85900000.00 157000000.00 Others 1647500000.00 Packaging films 25171100000.00 26818600000.00 5024800000.00 31843400000.00 Others 1291600000.00 Packaging films 6537900000.00 7829500000.00 10930400000.00 18759900000.00 Items that will not be reclassified to profit or loss 1900000.00 1900000.00 700000.00 Items that will be reclassified to profit or loss -83700000.00 -83700000.00 -11000000.00