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508814

COSMOFIRST

NOTLISTED

INE757A01017

COSMO FIRST LIMITED

Main Board

Equity

2025-04-01

2026-03-31

2026-05-20

2026-05-15

INR

Crores

Quarterly

Fourth quarter

Multi segment

2026-05-20

14:30:00

2026-05-20

17:45:00

true

Cash Flow Indirect

Declaration of unmodified opinion

2026-01-01

2026-03-31

Unaudited

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14.09

1. 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. 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. 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. 5. Exceptional item represents provision made by the Company’s subsidiary in Netherlands towards the ultimate loss (net of recovery from insurance/legal process) related to the fraudulent transfers from its bank account in 2023 as reported earlier. 6. 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. 4.04 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. 7. Figures for the previous period have been regrouped wherever required. For note no 4 refer pdf.

2025-04-01

2026-03-31

Audited

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Audited

true

S.N. Dhawan & CO LLP

true

2028-02-29