Cosmo First Q3 FY26 Unaudited Results: Profit Rs 17.19 Cr, Revenue Rs 820.15 Cr (Standalone)
Cosmo First Limited reported standalone revenue of ₹820.15 crore and net profit of ₹17.19 crore for Q3 FY26. Consolidated revenue was ₹898.98 crore with a net profit of ₹29.50 crore. A step-down subsidiary, Cosmo Films Inc., USA, became a wholly owned direct subsidiary, contributing to other income. Employee benefits expense saw a one-time increase.
The announcement includes financial results for the quarter and nine months, details about a subsidiary acquisition, and a one-time expense, all of which are material to the company's performance and structure. The impact is considered medium as it provides a financial update and operational changes but doesn't involve significant new strategic initiatives.
The financial results show mixed performance with a decrease in standalone profit compared to the previous quarter, while consolidated profit increased. The news also includes details about a subsidiary acquisition and a one-time expense, making the overall sentiment neutral.
Cosmo First Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025. The company's Board of Directors approved these results in a meeting held on February 11, 2026.
For the three months ended December 31, 2025, standalone revenue from operations stood at ₹820.15 crore, while total income was ₹855.27 crore. Expenses for the quarter amounted to ₹839.89 crore, leading to a profit before tax of ₹15.38 crore. After accounting for a tax expense of ₹(1.81) crore, the net profit for the period was ₹17.19 crore. Total comprehensive income for the quarter was ₹15.76 crore.
For the nine months ended December 31, 2025, standalone revenue from operations reached ₹2,444.51 crore, with total income at ₹2,529.06 crore. Total expenses were ₹2,440.08 crore, resulting in a profit before tax of ₹88.98 crore. The net profit for this period was ₹76.46 crore, and total comprehensive income was ₹45.13 crore.
Consolidated figures for the quarter ended December 31, 2025, showed revenue from operations at ₹898.98 crore and total income at ₹934.35 crore. Expenses were ₹903.32 crore, with a profit before tax of ₹31.03 crore. The consolidated net profit was ₹29.50 crore, and total comprehensive income was ₹25.18 crore.
For the nine months ended December 31, 2025, consolidated revenue from operations was ₹2,618.04 crore, and total income was ₹2,703.25 crore. Total expenses amounted to ₹2,560.44 crore, leading to a profit before tax of ₹142.81 crore. The consolidated net profit for this period was ₹119.07 crore, and total comprehensive income was ₹104.25 crore.
The company also reported that Cosmo Films Inc., USA, a step-down subsidiary, has become a wholly owned direct subsidiary. This was effected through a reduction of share capital held by the company in Cosmo First Europe B.V., resulting in a gain of ₹6.05 crore recorded in other income for the quarter. Additionally, employee benefits expense for the quarter included a one-time increase of ₹4.00 crore related to the 'New Labour Codes'.
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COSMO FIRST LIMITED filed this with the NSE as a statutory disclosure, categorised under quarterly results. It is a primary document, not a recommendation, and the desk marks it medium impact: worth reading, rarely worth acting on by itself.
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