Cosmo First Limited has fixed Wednesday, July 22, 2026, as the record date to determine shareholder eligibility for a final dividend of ₹4 per equity share of ₹10 each for the financial year 2025-26. The payout is subject to shareholder approval at the 49th Annual General Meeting scheduled for August 5, 2026. If approved, the dividend will be paid on or before September 4, 2026, to members whose names appear on the Register of Members or as beneficial owners on the record date.

Tax Deducted at Source

The company has outlined the Tax Deducted at Source (TDS) rates applicable to resident and non-resident shareholders, which vary based on residential status and the submission of specific declarations. For resident individual shareholders, no tax will be deducted if the total dividend income during FY 2026-27 does not exceed ₹10,000. For other resident shareholders, the standard TDS rate is 10% if a valid PAN is available; this rate rises to 20% if the PAN is invalid or not linked to Aadhaar where required.

Non-resident shareholders face a base withholding tax rate of 20% plus applicable surcharge and cess, unless a beneficial Double Taxation Avoidance Agreement (DTAA) rate applies. To claim treaty benefits, shareholders must submit a Tax Residency Certificate valid for FY 2026-27, Form 41, and a self-declaration confirming beneficial ownership and the absence of a Permanent Establishment in India.

Documentation and Compliance

Shareholders must submit all necessary documents, including PAN copies, TRCs, and declarations, to the company or its Registrar and Transfer Agent by Friday, July 24, 2026, to ensure the correct TDS rate is applied. Documents should be emailed to dividendhelp@cosmofilms.com . The company reserves the right to deduct tax at a higher rate if documents are incomplete or discrepancies are found. Additionally, shareholders holding shares in physical form must ensure their bank details, PAN, and contact information are updated to facilitate electronic payment, as mandated by SEBI regulations effective April 1, 2024.

E-Voting and AGM Details

The company is providing a Remote E-Voting facility to all shareholders. The remote e-voting period begins on Sunday, August 2, 2026, at 09:00 A.M. and ends on Tuesday, August 4, 2026, at 5:00 P.M. Shareholders may cast their vote electronically during this period. The cut-off date for e-voting is Wednesday, July 29, 2026. The AGM will be held through Video Conferencing (VC) or Other Audio Visual Means (OAVM).

Cosmo First Limited has filed its Business Responsibility and Sustainability Report (BRSR) for FY 2025-26, reporting a turnover of ₹3356 crores and a net worth of ₹1307 crores. The report, filed on July 10, 2026, details the company's ESG performance, including a 44% contribution from exports to total turnover. Cosmo First Limited, incorporated in 1976 and headquartered in New Delhi, operates three manufacturing plants in India—two in Maharashtra and one in Gujarat—and serves over 100 countries through its flexible packaging films business.

Financial Profile and Operations

The company's core activity involves manufacturing flexible packaging films, which account for 98% of its total turnover. Cosmo First Limited reported a paid-up capital of ₹26,24,97,270 for the reporting period. The customer base includes leading FMCG brands globally, flexible packaging converters, and label manufacturers.

Workforce and Employee Well-Being

As of the end of FY 2025-26, Cosmo First Limited employed 1,518 permanent employees and 1,974 workers. The workforce is predominantly male, with females comprising 5% of permanent employees and 1% of total workers. The Board of Directors includes 10 members, with 2 (20%) being female. All permanent employees and workers received training on human rights issues and policies, representing 100% coverage in both categories.

Wellbeing expenditure stood at 0.23% of total revenue in FY 2025-26, compared to 0.24% in the previous year. The total employee turnover rate for permanent employees was 16.48% in FY 2025-26, while permanent workers reported a 0% turnover rate.

Environmental Performance

Cosmo First Limited disclosed that total energy consumed from renewable sources was 392,098,140 MJ, while non-renewable sources accounted for 1,054,138,434 MJ in FY 2025-26. Energy intensity per rupee of turnover improved to 0.043 MJ/₹ from 0.044 MJ/₹ in the prior year. The company consumed 107,615,932 kWh of renewable energy across its plants, avoiding 99,007 MT of CO2 equivalent emissions.

Total Scope 1 GHG emissions were 32,474 metric tonnes of CO2 equivalent, and Scope 2 emissions were 123,809 metric tonnes. Combined emission intensity in terms of physical output was 0.821975375 MTCO2e/MT, down from 0.835303158 MTCO2e/MT in FY 2024-25. Total waste generated increased to 22,096.67 metric tonnes, with plastic waste re-used standing at 18,423 MT.

Governance and Stakeholder Engagement

Mr. A.K. Jain, Director-Corporate Affairs, is responsible for sustainability-related decision-making. The company is a member of five national trade associations, including the Confederation of Indian Industry (CII) and the Federation of Indian Chambers of Commerce & Industry (FICCI). Regarding grievance redressal, 276 customer complaints were filed in FY 2025-26 with 71 pending at year-end, compared to 231 complaints filed in the previous year. No fines or penalties were reported for the year.