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FIRST LIMITEDMain BoardEquity2025-04-012026-03-312026-05-202026-05-15INRCroresQuarterlyFourth quarterSingle segmentPACKAGING FILMS2026-05-2014:30:002026-05-2017:45:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-11-11https://www.cosmofirst.com/falsefalseNot Applicable2026-01-012026-03-31UnauditedStandalone910990000015380000092637000006300600000128200000-36070000071670000034880000035320000013817000008868500000395200000039520000071500000240000009550000002997000000000299700000-707000002290000002625000001011.5611.450011.5611.451. The above audited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 20th May 2026. The figures for the quarter ended 31st March 2026 and 31st March 2025 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 2026 and 31st March 2025 respectively which were subjected to limited review. <BR> <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> <BR> 3. The Board of Directors had recommended dividend of Rs.4/- per equity share for the financial year 31 March 2026 subject to approval of shareholders in annual general meeting. <BR> <BR> 4. Employee benefits expense for the quarter ended 31st December 2025 and year ended 31st March 2026 includes one-time increase in the past period employee benefit liability of Rs. 4.00 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> <BR> 5. 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 ended 31st December 2025 and year ended 31st March 2026 includes a gain of Rs. 6.05 crore arising due to capital reduction in Cosmo First Europe B.V. <BR> <BR> 6. 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Dhawan & CO LLPtrue2028-02-29