Cosmo First Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	189.2	247.5	329.4	456.5	634.6
Short-Term Investments	-	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	-	3,130	2,615	1,996	2,200	1,885
Other Receivables	-	376.1	156.8	219	185.5	344.2
Receivables	-	3,525	2,799	2,240	2,412	2,247
Inventory	-	6,041	5,104	5,349	5,541	3,748
Prepaid Expenses	-	78	85.3	95.9	134.9	122.3
Other Current Assets	-	2,110	1,971	1,179	702.5	717.7
Total Current Assets	-	15,583	14,025	13,293	13,726	9,944
Property, Plant & Equipment	-	23,781	19,183	15,933	12,570	10,228
Long-Term Investments	-	264.5	238.2	77.5	2.1	3.8
Goodwill	-	1	1	-	-	-
Other Intangible Assets	-	186.7	163.6	63.8	26.2	24.7
Long-Term Deferred Tax Assets	-	213.4	155.5	177.7	68	49.5
Other Long-Term Assets	-	1,168	1,466	1,678	1,142	941.9
Total Assets	-	41,248	35,279	31,279	27,596	21,253
Accounts Payable	-	7,189	6,881	5,285	3,647	2,037
Accrued Expenses	-	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	-	1,746	1,723	1,540	1,252	1,290
Current Portion of Leases	-	76.9	55.1	41.6	17.2	-
Current Income Taxes Payable	-	6.7	22.3	16.5	39.8	-
Current Unearned Revenue	-	39.4	36.2	35.8	29.1	29.1
Other Current Liabilities	-	866	821.5	365.9	396.3	237.3
Total Current Liabilities	-	12,467	11,631	10,028	8,588	7,664
Long-Term Debt	-	10,382	6,805	5,466	4,797	3,376
Long-Term Leases	-	731.3	647.2	380	63.9	-
Long-Term Unearned Revenue	-	963	698.7	575.8	581.1	477
Pension & Post-Retirement Benefits	-	226	211	248.8	226.8	213.6
Long-Term Deferred Tax Liabilities	-	1,589	1,558	1,599	1,432	984.2
Other Long-Term Liabilities	-	225.5	253.3	-	-	0.6
Total Liabilities	-	26,584	21,804	18,298	15,688	12,715
Common Stock	-	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	-	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	-	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	-507.90	-402.00	-243.84	-179.31	-118.38	-158.98
Filing Date Shares Outstanding	25.88	26.25	26.25	26.25	27.26	27.26
Total Common Shares Outstanding	25.88	26.25	26.25	26.25	27.26	27.26
Working Capital	-	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 Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.