Announcement under Regulation 30 (LODR) - Investor Presentation

CFL/SE/2026-27/AUG/05 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: Investor Presentation Dear Sir, Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, please find enclosed Investor Presentation on Operational and Financial Performance of the Company for the quarter ended on June 30, 2026. The Investor Presentation is also being hosted on the website of the Company viz https://www.cosmofirst.com/investors/investors-presentation You are requested to take the same on your records. Thanking You Yours faithfully For Cosmo First Limited Digitally signed by JYOTI JYOTI DIXIT DIXIT Date: 2026.08.06 18:13:42 +05'30 Jyoti Dixit Company Secretary & Compliance Officer Encl: as above Cosmo First - Entering Phase of Superior ROCE & Business Scale-Up Q1 FY27 Investors Presentation Slide 1of 42 Slide 1of 42 Agenda 01 Strategic Perspective- Short to Mid Term Businesses at a Glance Q1 FY27 Performance 04 Business Deep-Dives Financial Overview, ESG & Sustainability Slide 2of 42 From Investment Phase To Value Creation 1 Capex Cycle Complete 2 Specialty Portfolio Shift 3 Long-term Value Creation  ₹1,200+ Cr strategic capex done in  Increasing specialty films volume ~  Building Consumer businesses last three years 10% CAGR (Window Films, Paint Protection Films & Petcare verticals)  Major capacities have  Specialty chemicals: 25%+ EBITDA & commissioned 30% ROCE  Achieving close to full capacity utilization in all B2B businesses  Limited Capex ahead  Launched high margin Window Films & Paint Protection Films (FY26)  Scaling high-ROCE verticals  Net debt ₹1,166 Cr (2.3x EBITDA vs  Complementary thin wall containers 2.9x in Jun’25); targeting below 2.0x business focused on brands sales within 12–18 months  19% Revenue CAGR (FY24-26) & 38%  Targeting rise in non-film EBITDA over 3 years EBITDA CAGR (FY24-26) Investment phase → Deleveraging → Superior ROCE & scale-up What Drives Short Term Growth Additional Volumes - Higher Specialty US Business Margin Additional Rigid Packaging Scale-up in all from current 85% to Mix (growing at ~ expansion post tariff Renewable Power EBITDA businesses near full utilization 10% CAGR) normalization Savings turnaround Slide 3of 42 Cosmo First – Businesses at a Glance Slide 4of 42 High Quality Specialty Focused Businesses: Five Growth Engines Cosmo Films Specialty Chemicals Cosmo Plastech Cosmo Consumer Zigly Pet Care Since 1981 SinceFY21 Since FY25 Since FY26 Since FY21 India's Largest Flexible R&D-Driven Specialty End-to-End Rigid High-Margin Consumer D2C Omni-Channel Packaging Film Producer Chemicals Packaging Vertical Film Products Petcare Platform Revenue Revenue Revenue Revenue Revenue FY26 ₹3,265 Cr (+25% YoY) FY26 ₹204 Cr (+10% YoY) FY26 ₹92 Cr (+86% YoY) FY26 ₹23 Cr (1st year) FY26 ₹55 Cr (+63% YoY) Q1FY27 ₹1,034 Cr (+45% YoY) Q1 FY27 ₹66 Cr (+34% YoY) Q1 FY27 ₹36 Cr (+58% YoY) Q1 FY27 ₹11 Cr (4.5x YoY) Q1 FY27 ₹18 Cr (+70% YoY) KEY HIGHLIGHTS KEY HIGHLIGHTS KEY HIGHLIGHTS KEY HIGHLIGHTS KEY HIGHLIGHTS – #1 Specialtyfilms share – 3 niche verticals: – FMCG · Pharma · – Window · PPF · Safety · –Vet care · Grooming in India (10% CAGR) coatings, masterbatch, Electronics focus Decorative films services· Products adhesive – Largest exporter in India – Thin-wall containers – Ceramic coatings – Private label offerings (~50% of revenue) – High value-add, niche – Brand (56%) & Specialty – High-margin business – High-growth industry positioning – R&D focus: 6 patents, 11 Sales focus (20% p.a.) – PPF industry growing in pipeline – High ROCE business – Healthyand stable 30% in India – Near-term value unlock (25%+) – Capacity up 45%, lowest margins planned by end of FY27 cost of production (added – Double-digit growth rate, in May '25) 25% ROCE Slide 5of 42 ₹1,200+ Cr Capex In The Last 3 years Driving Strategic Growth Foundation & Expansion Global Scale & Diversify Established Leadership Position in the Films ►2010: 2ndmetallizer line ►2011: Korea plant Business & New ►2012: 2ndcoating line Horizons ►2006: 3rdand 4thextrusion ►2013: 9thBOPP line,2014: 3rdcoating line coating line; ►1stcoating line; ►2015 4thand 5thcoating line; 3rdmetallizer line; Upgradation of US plant ►2007-08: 5th, 6thand 7th extrusion coating line ►In 2009: 8th BOPP line 2021-2026 2011-15 ►2021-22 -Specialty Chemicals ►2021-22: Petcare “Zigly” 2006-2010 2016-2020 ►2022-23: Re-branded to Cosmo First Limited ►1981: 1stBOPP line ►1988: 2ndBOPP line ►2022-23: Specialized BOPET Line ►1996: 3rdBOPP line ►2023-24: Rigid (Sheets & thermoforming) ►2016: CPP line-1 ►Metallized Capacitor Films ►2017: 10thBOPP line 1981-2000 ►2024-25: Rigid Packaging (Injection Molding) ►2018: CPP line-2 2000-05 ►2024-25: CPP Line (22k Mt Capacity) ►2019: 4th Metalizer and ►2001: 4thBOPP line second Lamination ►2025-26 Window Films(Sunshield) (May’25) ►2003: 5thBOPP line (Solvent Less) ►2025-26: BOPP Line (81k mt Capacity) ►2004-5: 6thBOPP line; 1st ►2020: 6thcoating line ►2025-26: Coating line (Q3 FY26) and 2ndextrusion coating line; 1stmetallizer line ►2025-26: Coating Lamination line (Q4 FY26) Slide 6of 42 Q1 FY27 Snapshot Slide 7of 42 Q1 FY27 — Key Business Tractions Segment-wise momentum across businesses Cosmo Films Specialty Chemicals Cosmo Plastech Cosmo Consumer Zigly Pet Care Coatings · Masterbatch · Flexible Packaging Films Rigid Packaging Window Films & PPF Petcare Adhesives Revenue +45% YoY Revenue +34% YoY Revenue +58% YoY Revenue Run-Rate ₹45 cr pa GMV Rev Run-Rate ₹100 cr pa EBITDA +15% YoY EBITDA +46% YoY EBITDA Margin 7% Sales Growth – 4.5x YoY Sales Growth +70% YoY – Specialtyvolume – Developed coatings for – Brand mix at 58% in Q1 – Launched Cosmo Car – 47retail centers(4 new increased 12% vs Q1 FY26 automotive & electronics FY27 vs 50% in Q1 FY26 Care Centre in Pune in Q1 FY27) applications – Launched synthetic – Specialtymix at 54% vs – Expanded Window Films – 29k+ customers served paper film for high-end – Oil & grease coatings for 28% in Q1 FY26 & Paint Protection Film in Q1 FY27 digital printing paper packaging (PPF) portfolio – FSSC 22000 food-safety – 64% services sales mix – Launched Green – Heat-seal coatings for certified – Strengthening brand for retail in Q1 FY27 Graphic PVC-free films foil surfaces presence (TV & other – Specialtysales up — – Private-label sales advertisements) – Anti-fog transparent – High-performance PE IML, sheets, barrier APET, +105% YoY BOPET lidding films white masterbatches PET/PE – Distribution network – 20+ new products expanded to 100+ cities – Adhesives for wheel & – Added new brands in launchedunder private nozzle applications sales label Slide 8of 42 Q1 FY27 — Performance Snapshot 1,166 54 147 43 800 116 Net Revenue EBITDA PAT Q1 FY27 Q1 FY27 Q1 FY27 ₹1166 Cr ₹147 Cr ₹54 Cr Q1FY26 Q1FY27 Q1FY26 Q1FY27 Q1FY26 Q1FY27 vs ₹800 Cr (Q1 FY26) +46% 12.6% margin +26% EPS: ₹20.7 +2S5t%able +14% 3,639 156 2,895 362 12M FY26 Revenue 12M FY26 EBITDA 12M FY26 PAT ₹3,639 Cr ₹479 Cr ₹156 Cr FY25 FY26 FY25 FY26 FY25 FY26 vs ₹2,895 Cr (12M FY25) +26% 13.2% margin +32% EPS: ₹60.3 +17% Slide 9of 42 Q1 FY27 Performance Snapshot Q1 FY27 Q1 FY26 Q4 FY26 FY25-26 FY24-25 In Rs. Crores Net Revenue 1,166 800 1,021 3,639 2,895 EBITDA 147 116 130 479 362 EBITDA% 12.6% 14.5% 12.7% 13.2% 12.5% PBT 71 54 58 201 163 PAT 54 43 37 156 133 EPS (In Rs.) (Not Annualized) 20.7 16.6 14.2 60.3 51.5 Management Commentary  Q1 FY27 EBIDTA improved over the last year on the back of: 1. Higher sales volume (9%) 2. Improvedbase BOPP and BOPET films margins 3. Enhanced performance of the USA film business 4. Better performance by the specialty chemical subsidiaryand rigid packaging 5. EBITDA margin at 12.6% vs 14.5% in Q1 FY26, as revenue rose 46% on 9% volume growth reflecti [Showing first 8,000 characters — download PDF for full document]