Cosmo First's Q2 FY 2025-26 Quarterly Results
- 06 Jan 2026
Result Summary
- Cosmo First Ltd reported a 14.5% quarter-on-quarter (QoQ) increase in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a growth of 21.3%.
- Its expenses for the quarter were up by 15.2% QoQ and 23.0% YoY.
- The net profit increased 8.9% QoQ and increased 2.1% YoY.
- The earnings per share (EPS) of Cosmo First Ltd stood at 17.78 during Q2 FY 2025-26.
Financial Statments for Q2 FY 2025-26
Total Income | 944.41 | 824.49 | 778.65 | 14.5% | 21.3% |
Total Expenses | 887.10 | 770.03 | 721.46 | 15.2% | 23.0% |
Profit Before Tax | 57.31 | 54.46 | 57.19 | 5.2% | 0.2% |
Tax | 10.62 | 11.59 | 11.44 | -8.4% | -7.2% |
Profit After Tax | 46.69 | 42.87 | 45.75 | 8.9% | 2.1% |
Earnings Per Share | 17.78 | 16.34 | 17.34 | 8.8% | 2.5% |
Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results
Company Overview
Cosmo First Ltd is a company with a focus on manufacturing and selling a range of products, primarily in the packaging industry. The company is known for its diverse offerings, including BOPP films, which are extensively used in the packaging of food products, tapes, labels, and industrial goods. In addition to packaging solutions, the company has been expanding its portfolio to include more specialized and value-added products. There have been no significant developments or changes in the company’s core business model recently as per the available data.
Revenue
For the second quarter of the fiscal year 2026 (Q2FY26), Cosmo First Ltd reported a total income of ₹944.41 crores. This represents a quarter-over-quarter (QoQ) increase of 14.5% from ₹824.49 crores in Q1FY26. Additionally, there was a year-over-year (YoY) growth of 21.3% from ₹778.65 crores in Q2FY25. The revenue growth indicates a positive trend in the company's sales performance over both the comparable quarter and the previous quarter. This increase reflects the company's ability to generate higher sales and possibly expand its market reach or product offerings.
Profitability
The company's profitability metrics show a stable performance with slight improvements. The Profit Before Tax (PBT) for Q2FY26 stood at ₹57.31 crores, a modest QoQ increase of 5.2% from ₹54.46 crores in Q1FY26, and a minimal YoY increase of 0.2% from ₹57.19 crores in Q2FY25. The Profit After Tax (PAT) for Q2FY26 was ₹46.69 crores, which increased by 8.9% QoQ from ₹42.87 crores in Q1FY26 and by 2.1% YoY from ₹45.75 crores in Q2FY25. The Earnings Per Share (EPS) also saw an increase, with a QoQ growth of 8.8% from ₹16.34 in Q1FY26, and a YoY increase of 2.5% from ₹17.34 in Q2FY25. These figures suggest that the company has managed to improve its profitability slightly over the periods considered.
Operating Metrics
The total expenses for Q2FY26 were reported at ₹887.10 crores, which shows a QoQ increase of 15.2% from ₹770.03 crores in Q1FY26, and a YoY increase of 23.0% from ₹721.46 crores in Q2FY25. This increase in expenses indicates a rise in operational costs, which may be attributable to increased production or other variable costs. Despite the rise in expenses, the company has managed to maintain its profit margins. The tax expense for Q2FY26 was ₹10.62 crores, marking a reduction of 8.4% QoQ from ₹11.59 crores in Q1FY26 and a 7.2% YoY decrease from ₹11.44 crores in Q2FY25. The reduction in tax expenses may have contributed to the net profitability improvement seen in this period.