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.

Cosmo First Limited has fixed Wednesday, July 22, 2026, as the record date to determine shareholder eligibility for the final dividend for the financial year 2025-26. The dividend will be paid on or before September 4, 2026, subject to approval at the company's 49th Annual General Meeting. The AGM is scheduled for Wednesday, August 5, 2026, at 3:00 P.M. through Video Conferencing or Other Audio Visual Means.

The meeting will transact ordinary and special business, including the adoption of audited financial statements for the year ended March 31, 2026. Shareholders will consider the re-appointment of Ms. Yamini Kumar, who retires by rotation and is eligible for re-appointment. The special business agenda includes the re-appointment of Mr. Arjun Singh as a Non-Executive Independent Director for a term of five years effective from October 27, 2026.

Resolutions also seek approval for the payment of remuneration by way of commission to Non-Executive Directors, not exceeding one percent of the Net Profits for every financial year effective from the Financial Year ended March 31, 2027. Additionally, the company seeks approval for remuneration payable to Cost Auditors, M/s. Jayant B. Galande, Cost Accountants, for the financial year ending March 31, 2027.

Remote e-voting will commence on Sunday, August 2, 2026, at 9:00 a.m. and conclude on Tuesday, August 4, 2026, at 5:00 p.m. Members holding shares as on the cut-off date of Wednesday, July 29, 2026, are eligible to vote. The company has completed the dispatch of the Notice of the 49th AGM and the Annual Report for FY 2025-26, publishing advertisements in compliance with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

In compliance with Regulation 36(1)(b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company has issued letters to shareholders whose email addresses are not registered with the company or depository participants. These letters contain the web-link to access the Annual Report for the financial year ended March 31, 2026, available on the company's website. The company reminded shareholders to update KYC details, including PAN, address, and bank account details, to ensure eligibility for dividend payments through electronic mode.