Unaudited Stanalone Financial Results for the quarter ended 30th June , 2026

{ g COSCO (INDIA) LIMITED ! ® 2/8, Roop Nagar, Delhi - 110007 © +91-11-238 43000, 418 49999 SPORTS| FITNESS Bty @ www.cosco.in Un ndalone Financial Results for the Quarter en: ne 30,2026 in lakhs) Sl. Particulars Quarter Ended Year Ended No.| 30.06.2026 | 30.06.2025 | 31.03.2026 | 31.03.2026 Unaudited | Unaudited | Audited Audited 1{Income (a)|{Revenue from operations 549544 | 500381| 527597 18,856.08 (b)|Other income 20.44 18.26 80.44 122.13 |T otal Income 5515.88 | 502207 | 535641 18,978.21 2|Expenses (a)|Cost of materials consumed 883.05 749.44 684.42 3,275.68 (b)|Purchase of stock in trade 241009| 1969.15| 2101.91 8,505.96 (c) o| rC oh ga rn eg se ss ain n din sv te on ct ko -r ii ne -s t ro af d f ei nished goods, work in 34325 582.85 800.23 508.82 (d)|Employee benefits expense 639.67 53861 570.90 222456 (e)|Finance costs 106.41 12274 120.57 47451 ()| Depreciation and amortisation expenses 59.89 60.75 63.00 251.24 (g)|Other expenses 974.51 900.56 937.49 3,656.24 Total Expenses 5416.87 | 4,924.10 | 5278.52 18,897.01 3|Profit before tax (1-2) 99.01 97.97 77.89 81.20 4|Total Tax expense (a)|Current tax 3497 36.34 1269 12,69 (b)| Tax adjustment related to earlier years - - 415 415 (c)|Deferred tax charges / (credit) (5.91) 664 (37.09)| (36.13) Total 29.06 42,98 (20.25) (19.29) 5|Net Profit for the period (3-4) 69.95 54.99 98.14 100.49 6|Other comprehensive Income, net of income tax (i)|tems that will not be reclassified to profit or loss 4.70 0.96 31.96 3483 )| Income tax relating to items that will not be re-classified (1.18)] (0.24)] (8.05)| (8.77)) to profit or loss 7|Total comprehensive income for the period (5+6) 7347 55.71 122.05 126.55 8|Paid up equity share capital (Face value of ¥ 10 each) 416.10 416.10 416.10 416.10 4,756.77 9|Other Equity 10|Earning Per Share in T * (of T10 each) : 168 132 236 242 (a)|Basic (b)|Diluted 168 132 236 242 * Not Annualised for the Quarter. Contd. CIN : L25199DL1980PLCO10173 c es c e® COSCO (INDIA) LIMITED ® 2/8, Roop Nagar, Delhi - 110007 © +91-11-238 43000, 418 49999 SPORTS| FITNESS $ mlocosoin @ www.cosco.in R in lakhs) EN Particulars Quarter Ended Year Ended No. 30.06.2026 | 30.06.2025 | 31.03.2026 | 31.03.2026 Unaudited | Unaudited | Audited Audited Primary Segment Information 1 |Segment Revenue : i) Manufactured Products 217875 187781 6,969.85 i) Stock in Trade 3,31569 3,126.00 11,886.23 | Total 5.495.44 5,003.81 18,856.08 Less Inter Segment Revenue - - Net Sales / Income From Operations 5,495.44 5,003.81 5,275.97 18,856.08 2 [Segment Results: Profit / (Loss) Before Interest and Tax i) Manufactured Products (19.36) (12.20) (19.32)] (80.47)| i) Stock in Trade 227.99 23573 158.42 598.36 Total 208.63 223.53 139.10 517.89 Less Finance Cost 106.41 122.74 120.57 47451 Less Other unallocable expenses net of naliocable income 3.21 282 (59.36)| (37.82)| Total Profit Before Tax 99.01 97.97 77.89 81.20 3 |Capital Employed: i) Manufactured Products 423158 415175 | 4,591.27 4,591.27 i) Stock in Trade 622345| 6,049.54 | 6,161.28 6,161.28 it) Unallocated (3.744.70)| (3.623.34) (4.11261)| (4,112.61) Total 6,710.33 | 6,577.95| 6,639.94 6,639.94 Notes : - 1) The above unaudited financial results of the Company for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings. held on 14th August, 2026, 2) The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016, 3) i) Provisions for bonus, leave encashment, gratuity, special discount and other comprehensive income are made proportionately on the basis of amount provided/ incurred in F.Y 2025-26. i) Commission on sales is accounted for on payment basis. (iii) Provision for Special Discount of ¥ 106.89 lakhs is made on the basis of estimates provided by management, the exact calculation of the amount would be made at the year end. 4) Information regarding Micro and Small Enterprises has been determined to the extent such parties have been identified on the basis of information available with the company. As per the Company, there is no Interest which is accrued/payable to the MSME parties under MSMED Act 2006. 5) GST Input Tax credit of 123.59 lakhs is under reconciliation with Electronic Credit Ledger of ¥ 131.34 lakhs. 6) Pending receipt of documentary evidences from the branches, the total expenses of ¥ 34 lakhs have been incurred in the ordinary course of business certified by the management. 7) Contingent Liabilities-Claims against the company, being subjudice, not acknowledged as debts - ¥177.62 lakhs. 8) The inventory has been certified by the management in terms of quantity and valuation. 9) Figures for the previous reporting period have been regrouped / reclassified and rearranged, wherever necessary, to correspond with the current reporting period classification / disclosure. By Order of the Board for Cn’%(lndh) Limited » Devinder Kumar Jain Place : Delhi Managing Director and CEO Date : 14.08.2026 CIN : L25199DL1980PLCO10173 c es c e“’ COSCO (INDIA) LIMITED ® 2/8, Roop Nagar, Delhi - 110007 © +91-11-238 43000, 418 49999 SPORTS| FITNESS p®- imsaeislt@icorsectoz.ai n TANDALO INAUDITED FINANCI LTS FOR T QUARTER ENDED JUNE 30, 2026 (R in lakhs) Sl Particulars Quarter Ended Year Ended No.| 30.06.2026 | 30.06.2025 | 31.03.2026 | 31.03.2026 Unaudited | Unaudited | Audited Audited 1|Total Income from operations 551588 | 502207 | 5356.41| 18978.21 2|Net Profit for the period before Tax 99.01 97.97 77.89 81.20 3|Net Profit for the period after tax 69.95 54.99 98.14 100.49 4|Total Comprehensive Income for the period 7347 5571 122.05 126.55 [Comprising Profit for the period (after tax) and Other Comprehensive Income (after tax)] 5|Equity Share Capital 416.10 416.10 416.10 416.10 6|Other Equity 4,756.77 7|Earnings Per Share (of ¥ 10 each) (a)|Basic ) 168 1.32 236 242 (b)|Diluted ) 168 1.32 236 242 Notes : - 1 The above is an extract of the detailed format of Quarterly Financial Results filed with the Stock Exchange under Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, 2015. The full format of the Quarterly / Annual Financial Results are available on the Stock Exchange Websites (www.bseindia com/corporates) and on the Company's website WWW.C0SCO.in. 2 The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meeting held on August 14,2026 By Order of the Board for Cosco (India) Limited D) = »—‘\W- Devinder Kumar Jain Managing Director and CEO DIN : 00191539 Place : Delhi Date : 14.08.2026 CIN : L25199DL1980PLCO10173 MADAN & ASSOCIATES Flat No.1003, 10™ Floor CHARTERED ACCOUNTANTS Kailash Building, K.G. Marg New Delhi-110001 PH: 9818465333 PAN: AAAPM51228B E-mail: mk_madaan@yahoo.com INDEPENDENT AUDITOR’S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS The Board of Directors, Cosco India Limited, 218 Roop Nagar, New Delhi-110007 We have reviewed the accompanying Statement of Unaudited Standalone Financial Results along with the notes thereon, of Cosco (India) Limited, ("the Company") for the quarter ended June 30, 2026 ("the Statement") being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. This statement which is the responsibility of the Company’s Management and approved by the Board of Directors, has been prepared substantially in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting” ("Ind AS 34"), prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibi [Showing first 8,000 characters — download PDF for full document]