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.

Cosmo First Limited has fixed Wednesday, July 22, 2026, as the record date for determining shareholder eligibility for the 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. The company has communicated the applicable Tax Deducted at Source (TDS) rates, which vary based on the residential status and category of the shareholder.

TDS Rates for Resident Shareholders

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. Shareholders seeking nil or lower deduction must submit specific declarations, such as Form 121 or self-declarations for exempt entities like insurance companies or mutual funds, along with PAN copies and registration certificates.

TDS Rates for Non-Resident Shareholders

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. Specific exemptions exist for Sovereign Wealth Funds, Pension Funds, and subsidiaries of the Abu Dhabi Investment Authority, provided they submit the requisite notifications and declarations.

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.