Acquisition

CFL/SE/2026-27/SEP/02 September 29, 2026 The Manager (Listing) The Manager (Listing) BSE Limited National 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: Intimation under Regulation 30 of Listing (Obligations and Discloser Requirements) Regulations, 2015- Acquisition of “Prolife Speciality Vet Clinic LLP” by Petcare Division (Zigly). Dear Sir, This is to inform you that the Company has entered into Business Transfer agreement for acquisition of a veterinary clinic under the name “Prolife Speciality Vet Clinic LLP”, Mumbai on the “as is where is” basis by way of a slump sale. The detailed disclosure as required is enclosed. You are requested to take the same on your records. Thanking You Yours faithfully For Cosmo First Limited Jyoti Dixit Company Secretary & Compliance Officer ANNEXURE-1 Name of the target entity, details in brief such Business (“the business”) of animal healthcare as size, turnover etc.; facility, veterinary services undertaken by Prolife Speciality Vet Clinic LLP, based at Mumbai. It includes the following: i. All assets and liabilities of seller, excluding the excluded assets and excluded liabilities; ii. Brand name, goodwill and logo pertaining to “Prolife Specialty Vet Clinic LLP” iii. Social media handles/ accounts on Facebook, Instagram, Linkedin, WhatsApp,Just Dial etc. pertaining to the Seller; iv. All backend support software along with requisite licenses used for inventory/ order processing/ delivery/ accounting; v. All employees/ current independent consultants of Seller, on rolls or on contract; vi. All Third-Party Suppliers/ Vendors and contracts of the Seller executed pertaining to Seller including the tenancies and leases held by Seller; arrangements with the suppliers particularly the service suppliers; vii. Entire Customer Database including both transacted as well as unverified customer accounts; viii. Access rights, passwords, login details to various services/ online portals related to the machines, equipment etc., including but not limited to Annual Maintenance Contracts (AMCs) etc., installed in the Seller; ix. Details of past purchase data and past sales transaction history since inception and all physical form containing any data; and Current Annual Run Rate of the LLP is Rs. 4.36 cr. Whether the acquisition would fall within Not a Related Party Transaction. related party transaction(s) and whether the promoter/promoter group/ group companies have any interest in the entity being acquired? If yes, nature of interest and details thereof and whether the same is done at "arms length"; Industry to which the entity being acquired Petcare belongs; Objects and impact of acquisition (including but The acquisition will accelerate the growth of not limited to, disclosure of reasons for Veterinary Services of Company’s Petcare division acquisition of target entity, if its business is (Zigly) outside the main line of business of the listed entity); Brief details of any governmental or regulatory Not Applicable approvals required for the acquisition; Indicative time period for completion of the As per the Business Transfer Agreement, acquisition; Completion date for the transaction is 20 days from date of execution date or such other date as may be mutually agreed. Furthermore, completion shall be deemed to have occurred upon fulfilment or commencement/initiation of all completion actions by the seller, in accordance with the provisions of the Agreement. Nature of consideration - whether cash Cash Consideration consideration or share swap and details of the same; Cost of acquisition or the price at which the The Business will be acquired for a lumpsum shares are acquired consideration mutually agreed, to be paid in 6 (six) installments. Each instalment being conditional upon full and timely fulfilment of all obligations by the seller under the Agreement. The consideration is not disclosed herein for reasons of confidentiality. Percentage of shareholding / control acquired Not Applicable since the transaction is by way of and / or number of shares acquired; acquisition of business on as is where is basis by way of slump sale. Brief background about the entity acquired in The Business has been in operation since year 2000 terms of products/line of business acquired, date under the name of Prolife Speciality Vet Clinic and of incorporation, history of last 3 years relates to Veterinary Clinic in Mumbai. turnover, country in which the acquired entity has presence and any other significant Last 3 years turnover: Rs. in Crores information (in brief); FY24 0.83 FY25 0.83 FY26 1.95