COSMOFIRST2026-04-012026-06-30COSMOFIRST2026-04-012026-06-30in-capmkt:OtherExpenses1MemberCOSMOFIRST2026-04-012026-06-30in-capmkt:OtherExpenses2Memberiso4217:INRiso4217:INRxbrli:shares508814COSMOFIRSTNOTLISTEDINE757A01017COSMO FIRST LIMITEDMain BoardEquity2026-04-012027-03-312026-08-062026-07-31INRCroresQuarterlyFirst quarterSingle segmentPACKAGING FILMS2026-08-0614:15:002026-08-0617:50:00Not applicablefalsefalseNA2026-04-012026-06-30UnauditedStandalone10586300000104600000106909000008519900000123300000-1375300000784300000376000000362900000152050000010311600000379300000037930000061900000211000008300000002963000000000296300000626000003589000002625000001011.4111.270011.4111.271.The above audited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 6th August 2026 and the limited review of the same has been carried out by the statutory auditors of the company. The figures for the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of full financial year ended 31st March 2026 and published year to date figures upto the third quarter of the said financial year. <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.During the quarter ended 30th June 2026, the Company has incorporated a 50:50 joint venture with Filmax Corporation, Korea, namely ‘Filmax Cosmo Korea Limited’, to undertake the distribution, sale and marketing of flexible packaging and other products manufactured by the two joint venture partners. Both parties have subscribed to the initial paid-up share capital of the joint venture entity. <br /> <br /> 4.Pursuant to the amendments introduced under the Finance Act, 2026, the Company has re-evaluated its option to adopt the concessional tax regime under Section 200 of the Income-tax Act, 2025 (corresponding to erstwhile Section 115BAA of the Income-tax Act, 1961). Based on management's assessment of the expected timing of exercising this option, current tax for the quarter has continued to be determined under the existing tax regime considering the deductions and exemptions available to the Company. However, deferred tax assets and liabilities have been re-measured in accordance with Ind AS 12- ‘Income Taxes’ using the tax rates expected to apply in the period in which the related temporary differences are expected to reverse. <br /> <br /> Accordingly, the tax expense for the current quarter has been determined based on the estimated annual effective tax rate and any consequential adjustment arising from the final tax computation for the year will be recognized in the financial results for the last quarter of the financial year. <br /> <br /> 5.Figures for the previous period have been regrouped wherever required.Net impairment losses on trade and other receivables6300000Other expenses1514200000-3400000-5920000062600000