Cosmo First Limited (NSE:COSMOFIRST)

Cosmo First Income Statement

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Revenue	31,656	28,951	25,873	30,653	30,384	22,852
Revenue Growth (YoY)	16.61%	11.89%	-15.59%	0.89%	32.96%	3.71%
Cost of Revenue	20,445	18,811	17,511	20,541	18,731	14,003
Gross Profit	11,211	10,140	8,363	10,112	11,653	8,848
Selling, General & Admin	3,101	2,747	2,321	2,328	2,327	2,048
Other Operating Expenses	4,799	4,484	4,184	3,966	3,542	2,863
Operating Expenses	9,086	8,256	7,425	7,023	6,501	5,484
Operating Income	2,125	1,884	937.9	3,089	5,152	3,364
Interest Expense	-1,121	-920.3	-833.6	-393.1	-300	-362.9
Interest & Investment Income	208.4	208.4	183	185.3	169.6	193.7
Currency Exchange Gain (Loss)	166.9	166.9	120.3	-9.2	-102.9	8.8
Other Non Operating Income (Expenses)	108.8	-27.1	-9.9	-13.5	-25.9	-20.5
EBT Excluding Unusual Items	1,488	1,312	397.7	2,858	4,893	3,183
Gain (Loss) on Sale of Investments	119	119	287.8	111.7	246.8	63.5
Gain (Loss) on Sale of Assets	37.8	37.8	29.1	-5.2	21.8	53.8
Asset Writedown	-2.2	-2.2	-	-9.6	-8.9	-30
Other Unusual Items	149.7	149.7	-	63.6	7.2	5.5
Pretax Income	1,807	1,631	723.9	3,039	5,166	3,287
Income Tax Expense	345.2	297.7	102	599	1,200	918.4
Net Income	1,462	1,334	621.9	2,440	3,966	2,369
Net Income to Common	1,462	1,334	621.9	2,440	3,966	2,369
Net Income Growth	41.34%	114.46%	-74.51%	-38.48%	67.42%	108.83%
Shares Outstanding (Basic)	26	26	26	27	27	28
Shares Outstanding (Diluted)	26	26	26	27	27	28
Shares Change (YoY)	-0.51%	-0.22%	-3.55%	-0.52%	-3.01%	-1.67%
EPS (Basic)	56.50	51.46	23.98	90.87	147.70	84.68
EPS (Diluted)	55.81	50.79	23.64	89.45	144.66	83.81
EPS Growth	42.02%	114.85%	-73.57%	-38.16%	72.60%	112.40%
Free Cash Flow	-3,720	-3,357	-522.9	847.6	1,982	2,609
Free Cash Flow Per Share	-142.03	-127.87	-19.88	31.08	72.31	92.31
Dividend Per Share	-	4.000	3.000	5.000	23.333	16.667
Dividend Growth	-	33.33%	-40.00%	-78.57%	40.00%	66.67%
Gross Margin	35.41%	35.02%	32.32%	32.99%	38.35%	38.72%
Operating Margin	6.71%	6.51%	3.62%	10.08%	16.96%	14.72%
Profit Margin	4.62%	4.61%	2.40%	7.96%	13.05%	10.37%
Free Cash Flow Margin	-11.75%	-11.59%	-2.02%	2.77%	6.53%	11.42%
EBITDA	3,136	2,735	1,720	3,759	5,743	3,906
EBITDA Margin	9.91%	9.45%	6.65%	12.26%	18.90%	17.09%
D&A For EBITDA	1,012	850.6	781.9	670.2	590.8	541.9
EBIT	2,125	1,884	937.9	3,089	5,152	3,364
EBIT Margin	6.71%	6.51%	3.62%	10.08%	16.96%	14.72%
Effective Tax Rate	19.10%	18.25%	14.09%	19.71%	23.23%	27.94%
Revenue as Reported	32,536	29,696	26,553	31,172	30,867	23,229

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.