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CFL/SE/2026-27/JULY/ 04 July 10, 2026 The Manager (Listing) The Manager (Listing) BSE Limited N ational Stock Exchange of India Ltd. Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Plot no. C/1, G Block, Mumbai-400 001 Bandra – Kurla Complex Scrip Code: 508814 Mumbai-400 051 Security ID: “COSMOFIRST” Subject: Submission of Business Responsibility & Sustainability Report Dear Sir, In Compliance with Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find attached Business Responsibility and Sustainability Report for FY 2025- 26. This Report forms an integral part of the Annual Report FY 2025-26 which can also be accessed at the company’s website at https://www.cosmofirst.com/investors/annual-reports You are requested to take the same on your records. Thanking You Yours faithfully For Cosmo First Limited Jyoti Dixit Company Secretary & Compliance Officer Encl.: as above Corporate Overview Statutory Reports Financial Statements BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT FOR FY 2025-26 Cosmo believe in partnering & empowering our stakeholders and creating a culture of transparency and accountability. We see our responsibility to take the lead in sustainable development not only as a duty to the society but also as an opportunity to do well by doing good. By embracing sustainable development and going beyond minimum information disclosure requirements and regulatory compliance, we aim to protect and deliver value to all our stakeholders. This report speaks about the Company’s ESG approach which propels the business strategy to deliver Company’s purpose and pursue sustainable goals. SECTION A: GENERAL DISCLOSURES I. Details of the listed entity 1. Corporate Identity Number (CIN) of the Listed Entity L92114DL1976PLC008355 2. Name of the Listed Entity COSMO FIRST LIMITED (the Company) 3. Year of incorporation 1976 4. Registered office address 1st Floor, Uppal Plaza, M-6 Jasola District Centre, New Delhi - 110025 5. Corporate address 1st Floor, Uppal Plaza, M-6 Jasola District Centre, New Delhi - 110025 6. E-mail investor.relations@cosmofirst.com 7. Telephone 011-49494949 8. Website www.cosmofirst.com 9. Financial year for which reporting is being done 2025-2026 10. Name of the Stock Exchange(s) where shares are listed a. National Stock Exchange (COSMOFIRST) b. Bombay Stock Exchange (508814) 11. Paid-up Capital ₹ 26,24,97,270 12. Name and contact details (telephone, email address) of Jyoti Dixit-Company Secretary the person who may be contacted in case of any queries jyoti.dixit@cosmofirst.com on the BRSR report 011-49494949 13. Reporting boundary - Are the disclosures under this Standalone Basis report made on a standalone basis (i.e. only for the entity) or on a consolidated basis (i.e. for the entity and all the entities which form a part of its consolidated financial statements, taken together) 14. Name of assessment or assurance provider Not Applicable 15. Type of assessment or assurance provider Not Applicable II. Products/services 16. Details of business activities (accounting for 90% of the turnover): S. Description of Description of Business Activity % of Turnover No. Main Activity of the entity 1 Manufacturing Manufacturer of Flexible Packaging Films (including Value added 98% oriented films for packaging, labels, lamination and industrial applications). The Company has three plants in India (2 in Maharashtra & 1 in Gujarat). 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): S. Product/Service NIC Code % of total No. Turnover contributed 1. Manufacture of Flexible Packaging Films (including Value added 22201 98% oriented films for packaging, labels, lamination and industrial applications) Annual Report 2025-26 III. Operations 18. Number of locations where plants and/or operations/offices of the entity are situated: Location Number of plants Number of offices Total National 3 5 8 International 0 6 6 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States) Prominent share in the Indian market across India International (No. of Countries) 100+ b. What is the contribution of exports as a percentage of the total turnover of the entity? c. A brief on types of customers Cosmo First Limited provides industry-first niche solutions in the areas of packaging, lamination, industrial and labelling applications. The Company’s customer base includes the leading FMCG brands in India and globally, flexible packaging converters, label manufacturers and an extensive network of channel partners across the world for distribution of its range of flexible packaging films. IV. Employees 20. Details as at the end of Financial Year: a. Employees and workers (including differently abled): S. Particulars Total Male Female (A) No. (B) % (B / A) No. (C) % (C / A) EMPLOYEES 1. Permanent (D) 1518 1447 95% 71 5% 2. Other than Permanent (E) 0 0 0 0 0 3. Total employees (D + E) 1518 1447 95% 71 5% WORKERS 4. Permanent (F) 50 50 100% 0 0% 5. Other than Permanent (G) 1924 1906 99% 18 1% 6. Total workers (F + G) 1974 1956 99% 18 1% b. Differently abled Employees and workers: S. Particulars Total Male Female (A) No. (B) % (B / A) No. (C) % (C / A) DIFFERENTLY ABLED EMPLOYEES 1. Permanent (D) 0 0 0 0 0 2. Other than Permanent (E) 0 0 0 0 0 3. Total differently abled employees (D+E) 0 0 0 0 0 DIFFERENTLY ABLED WORKERS 4. Permanent (F) 0 0 0 0 0 5. Other than permanent (G) 0 0 0 0 0 6. Total differently abled workers (F+G) 0 0 0 0 0 Corporate Overview Statutory Reports Financial Statements 21. Participation/Inclusion/Representation of women Total (A) No. and percentage of Females No. (B) % (B / A) Board of Directors 10 2 20% Key Management Personnel 3 1 33.33% 22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years) FY 2025-26 FY 2024-25 FY 2023-24 (Turnover rate in (Turnover rate in (Turnover rate in the year current FY) previous FY) prior to the previous FY) Male Female Total Male Female Total Male Female Total Permanent Employees 14.70% 1.78% 16.48% 14.11% 2.22% 16.33% 17.90% 2.20% 20.10% Permanent Workers 0 0 0 7.81% 0 7.81% 18.0% 0% 18.0% V. Holding, Subsidiary and Associate Companies (including joint ventures) 23. (a) Names of holding / subsidiary / associate companies / joint ventures S. Name of the holding/ Subsidiary / Indicate % of Does the entity indicated No. associate companies/joint ventures (A) whether shares at column A, participate in holding/ held by the Business Responsibility Subsidiary/ listed initiatives of the listed Associate/ entity entity? (Yes/No) Joint Venture 1 Cosmo First Europe B.V. (formerly known Subsidiary 100 No as “CF (Netherlands) Holding Limited B.V.”) 2 Cosmo Films Japan, GK Subsidiary 100 No 3 Cosmo Films Singapore Pte Limited Subsidiary 100 No 4 Cosmo Films Korea Limited Subsidiary 100 No 5 Cosmo Films Inc. Subsidiary 100 No 6 CF Investment Holding Private Subsidiary 100 No (Thailand) Company Limited 7 Cosmo Speciality Chemicals Pvt Ltd Subsidiary 100 Yes 8 Cosmo Speciality Polymers Pvt Ltd Subsidiary 100 Yes 9 Cosmo Global Films Pvt Ltd Subsidiary 100 Yes 10 Zigly Pet Ventures Limited Subsidiary 100 Yes 11 Renew Green (GJS One) Private Limited* Associate 20%+ No 12 OPGS Power Gujarat Private Limited* Associate 20%+ No 13 Bhadreshwar Vidyut Private Limited* Associate 20%+ No 14 O2 Renewable Energy XV Private Limited* Associate 20%+ No * Investment in captive power companies are held by the company as a consumer in accordance with the requirements of the Electricity Act, 2005. The Company does not exercise significant influence as defined under IND AS over these companies and therefore their annual accounts are not consolidated with the annual accounts of the company. VI. CSR Details 24. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: Yes (ii) Turnover (in ₹) - 3356 crores (iii) Net worth (in ₹) - 1307 crores Annual Report 2025-26 VII. Trans [Showing first 8,000 characters — download PDF for full document]