Cosmo First's Q4 FY 2025-26 Quarterly Results

Result Summary

• Cosmo First Ltd reported a 11.1% quarter-on-quarter (QoQ) increase in its consolidated revenues for the quarter-ended Mar (Q4 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a growth of 36.4%.
• Its expenses for the quarter were up by 7.5% QoQ and 33.2% YoY.
• The net profit increased 25.1% QoQ and increased 36.2% YoY.
• The earnings per share (EPS) of Cosmo First Ltd stood at 14.09 during Q4 FY 2025-26.

Financial Statments for Q4 FY 2025-26

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Company Overview

Cosmo First Ltd is a company whose primary business involves the production and distribution of specialty chemicals, films, and polymers. Known for its innovative approach, Cosmo First Ltd operates within the broader chemical and materials industry, serving various sectors with its diverse product offerings. While specific recent developments are not available, the company has historically been involved in expanding its product lines and enhancing its production capabilities to meet the evolving demands of its clientele. Cosmo First Ltd is recognized for its quality products and commitment to sustainability, which are key drivers of its business strategy.

Revenue

In the fourth quarter of fiscal year 2026, Cosmo First Ltd reported total income of ₹1037.75 crores, an increase of 11.1% compared to the third quarter of the same fiscal year where the total income was ₹934.35 crores. This also represents a significant year-over-year growth of 36.4% from ₹760.88 crores in the fourth quarter of fiscal year 2025. The company’s revenue growth can be attributed to increased sales volume, potentially driven by a higher demand for its products or successful expansion into new markets. Such revenue expansion highlights the company's capacity to enhance its market position and capture additional value across its operational segments.

Profitability

Cosmo First Ltd's profitability improved markedly in Q4FY26, with profit before tax (PBT) rising to ₹57.71 crores, an 86.0% increase from the previous quarter’s PBT of ₹31.03 crores. On a year-over-year basis, PBT grew by 77.1% from ₹32.58 crores in Q4FY25. After accounting for taxes, the company’s profit after tax (PAT) stood at ₹36.91 crores, a 25.1% increase from the ₹29.50 crores reported in the previous quarter and a 36.2% rise from ₹27.10 crores in the corresponding quarter of the previous year. Earnings per share (EPS) was reported at ₹14.09, reflecting a 25.4% increase quarter-over-quarter and a 36.3% increase year-over-year. The company’s improved profitability metrics underscore its effective cost management and operational efficiencies, despite a significant increase in tax expenses.

Operating Metrics

The total expenses for Q4FY26 were ₹970.25 crores, marking a 7.5% increase from ₹902.90 crores in the previous quarter, and a 33.2% rise from ₹728.30 crores in Q4FY25. The company experienced a substantial increase in its tax liability, with tax expenses rising to ₹20.80 crores in Q4FY26 from ₹1.53 crores in the previous quarter, demonstrating a significant quarter-over-quarter increase of 1259.5%. Year-over-year, the tax expense surged by 279.6% from ₹5.48 crores in Q4FY25. These metrics indicate a notable growth in both operational scale and fiscal obligations within the observed periods. The financial data reflects Cosmo First Ltd’s ability to manage its operational costs effectively, while simultaneously adapting to the increased tax responsibilities arising from its enhanced profitability.