Outcome of Board Meeting

CFL/SE/2026-27/ NOV/ 01 November 03. 2026 The Manager (Listing) The Manager (Listing) BSE Limited National Stock Exchange oflndia 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" Sub: Un-Audited Financial Results for the Quarter ended on September 30, 2026 and Outcome of Board Meeting Dear Sir, Pursuant to Regulation 30 read with Part A of Schedule III and Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations"), this is to inform that the Board of Directors of the Company at its meeting held today i.e., November 03, 2026; has inter alia approved the Un-audited Financial Results of the Company for the Quarter ended as on September 30, 2026. Financial Results were duly reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company along with the Limited review report thereon. The Meeting commenced at 02:00 P.M. and concluded at 04:10 P.M. You are requested to take the same on your records. Thanking You Yours faithfully For Cosmo First Limited y Secretary & Compliance Officer Encl: as above Cosmo First Limited Corporate/ Regd. Office: 1st Floor, Uppal's Plaza, M-6 Jasola District Centre, New Delhi -110025 CIN: L92114Dll976PLC008355 Email:enquiry@cosmofirst.com;www.cosmofirst.com Tel : +9111 49494949 Fax: +9111 49494950 S N Dhawan & CO LLP 51-52, Sector 1B , Phase-IV, Udyog Vih r, Gurugram, Haryan 122015, India Chart r d Accountants Tell-t91 124 481 4444 Review Report on Unaudited Standalone Financial Results To the Board of Directors of Cosmo First Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Cosmo First Limited ("the Company") for the quarter ended 30 September 2026 and the year to date results for the period from 01 April 2026 to 30 September 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('the Listing Regulations'). 2. This Statement which is the responsibility of the Company's management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 'Interim Financial Reporting' ('Ind AS 34'), prescribed under Section 133 of the Companies Act, 2013 ("the Act"), other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to issue a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. For S N Dhawan & CO LLP Chartered Accountants Firm Registration No.: 000050N/N500045 Rajeev Kumar Saxena Partner Membership No.: 077974 UDIN: 260779741BQPFA6076 Place: New Delhi Date: 03 November 2026 SN Dhawan & CO LLP is registered with limned liability with identification number AAH-1125 and its registered office is 108, Mercantile House, 15, Kas!urba Gandhi Marg, New Delhi 110001, India COSMO FIRST LIMITED CIN: L92114DL 1976PLC008355 Registered Office: 1st Floor, Uppal's Plaza, M-6, District Centre, Jasola, New Delhi, 110025 UNAUDITED STANDALONE FINANCIAL RESULTS (Rs in Crores) 3 months ended 6 months ended Year ended S.No Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I Income: a) Revenue from operations 1.362.69 1066.17 873.44 2.428.86 1.624.36 3.355.50 b) Other income 9.80 10.46 24.36 20.26 49.43 99.93 Total Income 1,372.49 1,076.63 897.80 2,449.12 1,673.79 3,455.43 II Expenses: a) Cost of materials consumed 947.99 854.18 595.73 1.802.17 1,112.47 2,288.36 b) Purchase of traded goods 13.27 12.33 6.27 25.60 15.63 38.19 c) Chanqes in inventories of finished Qoods 54.73 (137.53) (4.74) (82.80) (25.39) (37.72) and stock-in-trade d} Employee benefits expense 81.26 78.43 67.25 159.69 130.13 269.93 e) Depreciation and amortisation expenses 37.25 36.29 33.05 73.54 61.85 130.92 f) Finance costs 39.37 37.60 36.01 76.97 66.47 137.18 g) Net impairment losses on trade and other receivables (0.40) 0.63 0.04 0.23 1.71 3.01 h) Olher expenses 154.27 156.77 128.20 311.04 237.32 497.06 Total expenses 1,327.74 1,038.70 861.81 2,366.44 1,600.19 3,326.93 Ill Profit before tax (1·11) 44.75 37.93 35.99 82.68 73.60 128.50 IV Tax expense: a) Current tax (6.19) 6.19 6.35 12.97 22.87 b) Deferred tax expense/ (credit) (7.68) 2.12 0.18 (5.56) 1.36 (0.55) c) Tax adjustments for earlier years (0.01) (0.01) (0.25) Income tax expense (13.87) 8.30 6.53 (5.57) 14.33 22.07 V Net profit for the period (Ill-IV) 58.62 29.63 29.46 88.25 59.27 106.43 VI Other comprehensive Income a) Items that will not be reclassified to profit or loss -Remeasurements of defined benefit plans (5.06) 0.51 0.23 (4.55) 0.46 2.04 -Tax on above item 1.55 (0.17) (0.08) 1.38 (0.16) (0.71) b) Items that will be reclassified to profit or loss -Effective portion of gain/(loss) on hedging instrument in cash flow hedge (2.92) 12.09 (16.96) 9.17 (46.59) (61.26) -Net changes in fair value of debt instruments carried at fair value through other 0.38 (0.34) 0.19 0.04 0.18 0.20 comprehensive income -Tax on above items (0.96) (5.83) 5.86 (6.79) 16.21 21.33 Total other comprehensive income {net of tax) (7.01) 6.26 (10.76) (0.75) (29.90) (38.40) VII Total comprehensive Income for the period (V+VI) 51.61 35.89 18.70 87.50 29.37 68.03 VIII Paid -up equity share capital (Face Value Rs.10) 26.25 26.25 26.25 26.25 26.25 26.25 IX Other equity as per balance sheet 1,280.26 X Earnings per equity share for the period (of Rs 10/· each) (not annualised for quarters) Basic (Rs) 22.58 11.41 11.41 33.99 22.95 41.15 Diluted (Rs) 22.24 11.27 11.22 33.49 22.59 40.73 UNAUDITED STANDALONE STATEMENT OF ASSETS AND LIABILITIES S.No. Particulars As at Asat 30.09.2026 31.03.2026 Unaudited Audited A ASSETS 1 Non-current assets a) Property, planl and equipment 2,181.23 2,229.25 b) Capital work-in-progress 32.62 25.07 c) Investment property 7.51 7.57 d)Goodwill 0.13 0.10 e) Other intangible assets 22.38 18.39 f) Intangible assets under development 3.02 1.70 g) Right of use assels 90.13 85.08 h) Financial assets (i) Investments 413.41 411.21 (ii) Loans 3.71 3.34 (ill) Other financial assets 6.35 6.27 i) Income tax assets (net) 26.01 17.96 j) Other non-current assets 51.10 49.05 Total non .. current assets 2,837.60 2,854.99 2 Current assets a) Inventories 606.62 474.72 b) Financial assets (i) Investments 336,70 306.45 (ii) Trade receivables 398.61 303.19 (iii) Cash and cash equivalents 8.67 39.77 (iv) [Showing first 8,000 characters — download PDF for full document]