Cosmo First Limited (NSE:COSMOFIRST)

Cosmo First Balance Sheet

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
Cash & Equivalents	433.1	189.2	247.5	329.4	456.5	634.6
Short-Term Investments	3,402	1,813	1,593	1,714	1,991	1,883
Trading Asset Securities	-	1,827	2,226	2,386	2,488	591.2
Cash & Short-Term Investments	3,835	3,829	4,066	4,430	4,936	3,109
Cash Growth	-7.74%	-5.82%	-8.21%	-10.26%	58.76%	86.68%
Accounts Receivable	3,163	3,130	2,615	1,996	2,200	1,885
Other Receivables	-	376.1	156.8	219	185.5	344.2
Receivables	3,182	3,525	2,799	2,240	2,412	2,247
Inventory	7,285	6,041	5,104	5,349	5,541	3,748
Prepaid Expenses	-	78	85.3	95.9	134.9	122.3
Other Current Assets	3,506	2,110	1,971	1,179	702.5	717.7
Total Current Assets	17,808	15,583	14,025	13,293	13,726	9,944
Property, Plant & Equipment	25,326	23,781	19,183	15,933	12,570	10,228
Long-Term Investments	294.5	264.5	238.2	77.5	2.1	3.8
Goodwill	1	1	1	-	-	-
Other Intangible Assets	198.7	186.7	163.6	63.8	26.2	24.7
Long-Term Deferred Tax Assets	226.2	213.4	155.5	177.7	68	49.5
Other Long-Term Assets	1,244	1,168	1,466	1,678	1,142	941.9
Total Assets	45,153	41,248	35,279	31,279	27,596	21,253
Accounts Payable	7,672	7,189	6,881	5,285	3,647	2,037
Accrued Expenses	162.1	1,097	841.7	850.9	1,155	1,133
Short-Term Debt	-	1,446	1,250	1,893	2,053	2,937
Current Portion of Long-Term Debt	4,946	1,746	1,723	1,540	1,252	1,290
Current Portion of Leases	101.1	76.9	55.1	41.6	17.2	-
Current Income Taxes Payable	47.4	6.7	22.3	16.5	39.8	-
Current Unearned Revenue	-	39.4	36.2	35.8	29.1	29.1
Other Current Liabilities	2,030	866	821.5	365.9	396.3	237.3
Total Current Liabilities	14,959	12,467	11,631	10,028	8,588	7,664
Long-Term Debt	11,229	10,382	6,805	5,466	4,797	3,376
Long-Term Leases	820.2	731.3	647.2	380	63.9	-
Long-Term Unearned Revenue	986.9	963	698.7	575.8	581.1	477
Pension & Post-Retirement Benefits	243.7	226	211	248.8	226.8	213.6
Long-Term Deferred Tax Liabilities	1,451	1,589	1,558	1,599	1,432	984.2
Other Long-Term Liabilities	58.7	225.5	253.3	-	-	0.6
Total Liabilities	29,748	26,584	21,804	18,298	15,688	12,715
Common Stock	262.5	262.5	262.5	262.5	181.7	181.7
Additional Paid-In Capital	-	-	-	8.5	74.2	43
Retained Earnings	-	13,677	12,564	12,559	11,452	8,112
Treasury Stock	-	-268.7	-178.7	-244.3	-160	-100.6
Comprehensive Income & Other	15,142	993.2	827.4	395.4	359.2	302.2
Shareholders' Equity	15,405	14,664	13,475	12,981	11,907	8,539
Total Liabilities & Equity	45,153	41,248	35,279	31,279	27,596	21,253
Total Debt	17,096	14,382	10,481	9,320	8,182	7,603
Net Cash (Debt)	-13,261	-10,553	-6,415	-4,890	-3,246	-4,494
Net Cash Per Share	-506.36	-402.00	-243.84	-179.31	-118.38	-158.98
Filing Date Shares Outstanding	25.84	26.25	26.25	26.25	27.26	27.26
Total Common Shares Outstanding	25.84	26.25	26.25	26.25	27.26	27.26
Working Capital	2,848	3,116	2,394	3,265	5,138	2,281
Book Value Per Share	596.20	558.65	513.34	494.52	436.82	313.24
Tangible Book Value	15,205	14,477	13,311	12,917	11,881	8,514
Tangible Book Value Per Share	588.47	551.50	507.07	492.09	435.86	312.33
Land	-	1,893	1,779	1,383	1,330	324.4
Buildings	-	2,833	2,604	2,611	2,058	2,012
Machinery	-	21,170	18,558	17,161	13,275	13,018
Construction In Progress	-	5,844	3,552	1,855	2,703	202.3
Leasehold Improvements	-	126.5	97.2	73.2	18	-

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