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 ....

COSMO FIRST. Ahead Always CFL/SE/2026-27/AUG/03 August 06, 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” Sub: Un-Audited Financial Results for the Quarter ended on June 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 1.e., August 06, 2026; has inter alia approved the Un-audited Financial Results of the Company for the Quarter ended as on June 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 02:15 PM and concluded at 05:50 PM. 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 Cosmo First Limited Ss N Dhawan & CO LLP 51-52, Sector 18, Phase-I'V, Udyog Vihar, Gurugram, Haryana 122015, India Chartered Accountants Tel +91 124 481 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 June 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.: O0O0050N/N500045 Rajeev Kumar Saxena Partner Membership No.: 077974 UDIN: 26077974LNXSBJ2947 Place: New Delhi Date: 06 August 2026 SN Ohawa& nCO LLP is negistemed with limited liability with identification number AAR-1125 and its regisiered office if 1068, Mercantile House, 15, Kasturi Gandhi Marg, New Delhi 110001, india COSMO FIRST LIMITED CIN: L92114DL1976PLC008355 Registered Office: ist Floor, Uppal's Plaza, M-6, District Centre, Jasola, New Delhi, 110025 UNAUDITED STANDALONE FINANCIAL RESULTS (Rs in Crores) 3 months ended Year ended S.No Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Refer Note-1 Unaudited Audited I Income: a) Revenue from operations 1,058.63 910.99 750.92 3,355.50 b) Other income 10.46 15.38 25.07 99.93 Total income 1,069.09 926.37 775.99 3,455.43 Il Expenses: a) Cost of materials consumed 851.99 630.06 516.74 2,288.36 b) Purchase of traded goods 12.33 12.82 9.36 38.19 c) Changes in inventories of finished goods (137.53) (36.07) (20.65) (37.72) and stock-in-trade d) Employee benefits expense 78.43 71.67 62.88 269.93 e) Depreciation and amortisation expenses 36.29 35.32 28.80 130.92 f) Finance costs 37.60 34.88 30.46 137.18 g) Net impairment losses on trade and other receivables 0.63 0.88 1.67 3.01 h) Other expenses 151.42 137.29 109.12 497.06 Total expenses 1,031.16 886.85 738.38 3,326.93 Il Profit before tax (I-Il) 37.93 39.52 37.61 128.50 IV _|Tax expense: a) Current tax 6.19 7.15 6.62 22.87 b) Deferred tax expense/ (credit) 2:12 2.38 1.18 (0.55) c) Tax adjustments for earlier years (0.01) 0.02 - (0.25) Income tax expense 8.30 9.55 7.80 22.07 Vv Net profit for the period (III-IV) 29.63 29.97 29.81 106.43 vi Other comprehensive income a) Items that will not be reclassified to profit or loss - Remeasurements of defined benefit plans 0.51 1.35 0.23 2.04 - Tax on above items (0.17) (0.47) (0.08) (0.71) b) — |Items that will be reclassified to profit or loss - Effective portion of gain/(loss) on hedging instrument in cash flow hedge 12.09 (12.39) (29.63) (61.26) - Net changes in fair value of debt instruments carried at fair value through other (0.34) 0.16 (0.01) 0.20 comprehensive income - Tax on above items (5.83) 4.28 10.35 21.33 Total other comprehensive income (net of tax) 6.26 (7.07) (19.14) (38.40) Vil |Total comprehensive income for the period (V+VI) 35.89 22.90 10.67 68.03 Vill |Paid - up equity share capital (Face Value Rs.10) 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) 11.41 11.56 11.55 41.15 Diluted (Rs) 11.27 11.45 11.36 40.73 Notes: 4 The above unaudited 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. 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. 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. 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, [Showing first 8,000 characters — download PDF for full document]