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The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 11th February 2026 and limited review of the same has been carried out by the statutory auditors of the Company. <BR> 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. <BR> 3. Employee benefits expense for the quarter and period ended 31st December 2025 includes one-time increase in the past period employee benefit liability of Rs. 4.04 crore under the 'New Labour Codes' which came into effect from 21st November 2025. The Company continues to monitor the notification of rules by the Central/ State Government and impact, if any, will be further evaluated and accounted for in accordance with applicable accounting standards in the period in which these get notified. <BR> 4. During the quarter ended 31st December 2025, Cosmo Films Inc., USA, a step-down subsidiary of Cosmo First Limited (“the Company”), has become a wholly owned direct subsidiary of the Company, pursuant to the transfer of its entire shareholding from Cosmo First Europe B.V., a wholly owned subsidiary of the Company. The transfer was effected in consideration of a reduction of share capital held by Company in Cosmo First Europe B.V. Other income for the quarter and period ended 31st December 2025 includes a gain of Rs. 6.05 crore arising due to capital reduction in Cosmo First Europe B.V. <BR> 6. 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. <BR> 7. Figures for the previous period have been regrouped wherever required. <BR> <BR> For other notes, kindy refer outcome of Board Meeting. <BR> 2025-04-012025-12-31UnauditedConsolidated261804000008521000002703250000017515200000256300000-704000000245760000010533000001000500000402550000025604400000142810000001428100000253000000-156000002374000000119070000000001190700000-148200000104250000000002625000001046.0745.430046.0745.43Net impairment losses on trade and other receivables4200000Other expenses1365600000Net impairment losses on trade and other receivables30100000Other expenses3995400000Packaging films8484900000Speciality chemicals518400000Petcare149600000Others266700000Packaging films24784100000Speciality chemicals1502000000Petcare383700000Others7818000009419600000274516000004298000001271200000898980000026180400000Packaging films797600000Speciality chemicals125200000Petcare-87800000Others-46500000Packaging films2997800000Speciality chemicals364800000Petcare-307200000Others-211400000788500000284400000036950000010533000001085000003626000003105000001428100000Packaging films37706000000Speciality chemicals802500000Petcare1238500000Others289520000042642200000447130000047113500000Packaging films10744600000Speciality chemicals237300000Petcare829600000Others339600000121511000001764260000029793700000-1800000-520000045000000153400000-43200000-148200000