Press Release

CFL/SE/2026-27/NOV/02 November 03, 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” Sub: Media Release Dear Sir, Please find enclosed herewith media release issued by the Company with regard to Unaudited Financial Results of the Company for the quarter ended on September 30, 2026. 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 For Immediate Release Cosmo First Limited Consolidated Results Cosmo First reports Q2, FY27 results In Rs. Crores Q2, FY27 Q2, FY26 FY25-26 Net Revenue 1,388 919 3,639 EBITDA 177 128 479 EBITDA % 12.8% 14.0% 13.4% PBT 98 57 201 PAT 99 47 156 EPS (In Rs.) (Not Annualized) 38.0 18.1 60.3 New Delhi, 3rd November 2026: Cosmo First Limited today declared its financial results for the quarter ended Sept 2026. Q2, FY27 EBIDTA improved over the last year on the back of higher sales volume (15%), higher speciality sales by 20%, better base BOPP film margins, enhanced performance of the USA film business (post reduction in the USA tariffs) and better performance by other B2B businesses i.e. specialty chemical and rigid packaging. Q2, FY27 EBITDA was also impacted by following non- repetitive items: • Write-back of additional custom duties by the USA subsidiary post receiving duty refund impacting EBITDA favourably by Rs 24.8 crores • Stock loss of Rs 7 crores due to drop in raw material prices. The Company has elected to exercise the option to adopt the concessional tax regime under Section 200 of the Income Tax Act, 2025, with effect from Tax Year 2026-27. Tax provision for the quarter includes the benefit arising out of the aforesaid changeover. Aligned with our strategy to reinforce our specialty films business, the Company is investing in a high-end chemical-coated film expansion. Powered by one of the world's most advanced coating lines, this facility will introduce 16k MT of annual capacity in H2 FY27. Specialty Chemical subsidiary continues to perform well with 80%+ topline growth on YoY basis and 23% EBITDA in Q2, FY27 on the back of three niche verticals i.e. coating chemicals, masterbatches and adhesive. Cosmo Plastech (Rigid packaging vertical) has posted over 90% topline growth in Q2, FY27 on YoY basis with 8% EBITDA. The business vertical is going for expansion in H2, FY27 with 9 layers barrier sheet line with annual capacity of 10k Mt which will enable higher and improved speciality products with minimal capex. FY27 focus for the vertical shall be on achieving higher profitability through higher capacity utilisation and improved efficiency. Page 1 of 2 Both the consumer businesses Zigly (Petcare) and Cosmo Consumer (Window films, Paint Protection Films & Ceramic Coatings) continue to scale-up with 47% and 70% topline growth respectively in Q2, FY27 (YoY basis). Cosmo Consumer has started brand building with TV advertisements from July 2026 and also expanded presence in the automotive segment through the launch of our first 4C Cosmo Car Care Centre in Pune. Net Debt as at Sept 2026 was reduced to Rs 1,057 crores (1.9 times to EBITDA) as against Rs 1,159 crores as at March 2026 despite net working capital increase by Rs 148 crores due to increased raw material prices post West Asia war. It may be noted that majority of debt related to two growth capex mentioned above is already included in Sept-26 balance-sheet. The focus continues to reduce net debt substantially in next 2 years. Commenting on Company’s performance Mr. Pankaj Poddar, Group CEO, Cosmo First Ltd said “All our B2B businesses are profitable. The FY27 focus will be on higher ROCE with speciality films sale, improved capacity utilization and substantially grow new B2B and B2C businesses.” About Cosmo First Limited Founded in 1981 by Mr. Ashok Jaipuria, Cosmo First today has 5 businesses including 2 in consumer (Zigly Petcare and Cosmo Consumer into Window Films, Paint Protection Films & Ceramic Coatings for automobiles) and 3 in industrial including Cosmo Films (into specialty BOPP, CPP and Polyester films), Cosmo Plastech (thin wall containers & sheets) and Cosmo Specialty Chemicals (Coatings, Adhesives and Masterbatches). Cosmo Films has been the pioneer of specialty BOPP films in India and is currently the largest business for Cosmo First. The other four businesses are relatively newer businesses (all started post Covid) and in the process of being scaled up. For more details, please contact– Ipshita Nayyar E: ipshita.nayyar@cosmofirst.com M: 7033094735 Page 2 of 2