Cosmo First Ltd: Intrinsic Value & Share Price Analysis

Share Price and Basic Stock Data

Last Updated: May 31, 2025, 7:58 pm

Market Cap	3,120 Cr.
Current Price	1,189
High / Low	1,221/507
Stock P/E	23.4
Book Value	559
Dividend Yield	0.25 %
ROCE	9.91 %
ROE	9.48 %
Face Value	10.0
PEG Ratio	-1.98

Stock P/E, Current Price, and Intrinsic Value Over Time

Stock P/E Current Price Intrinsic Value

View Share Price Target for Cosmo First Ltd

Competitors of Cosmo First Ltd

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
Hindustan Tin Works Ltd	155 Cr.	149	239/132	12.6	207	0.81 %	7.92 %	5.84 %	10.0
Gujarat Containers Ltd	102 Cr.	180	200/144	12.3	90.5	0.83 %	18.4 %	17.4 %	10.0
Goblin India Ltd	27.9 Cr.	20.2	49.0/18.8	14.4	31.2	0.00 %	7.73 %	4.64 %	10.0
G K P Printing & Packaging Ltd	14.3 Cr.	6.48	10.4/4.85	16.8	10.2	0.00 %	4.87 %	3.87 %	10.0
Garware Hi Tech Films Ltd	10,911 Cr.	4,696	5,378/1,551	32.9	1,021	0.21 %	20.5 %	15.0 %	10.0
Industry Average	2,471.19 Cr	391.61		56.26	181.00	0.29%	10.32%	18.68%	7.38

All Competitor Stocks of Cosmo First Ltd

Quarterly Result

Metric	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025
Sales	821	843	778	730	715	658	664	625	641	690	759	701	746
Expenses	676	700	665	665	654	622	602	582	597	622	672	638	676
Operating Profit	145	143	113	65	61	35	61	42	44	68	87	63	70
OPM %	18%	17%	15%	9%	9%	5%	9%	7%	7%	10%	11%	9%	9%
Other Income	19	7	11	21	13	20	11	14	23	17	20	23	15
Interest	11	12	10	17	17	18	22	23	26	23	25	25	27
Depreciation	18	16	17	20	22	21	22	23	24	24	24	25	26
Profit before tax	135	123	97	49	35	16	29	10	18	37	57	36	33
Tax %	20%	24%	25%	6%	8%	11%	25%	-10%	12%	16%	20%	19%	17%
Net Profit	108	93	73	46	32	14	22	11	15	31	46	30	27
EPS in Rs	39.63	34.23	26.86	16.74	12.12	5.30	8.21	4.33	5.86	11.79	17.43	11.26	10.32

Last Updated: May 31, 2025, 6:25 am

Below is a detailed analysis of the quarterly data for Cosmo First Ltd based on the most recent figures (Mar 2025) and their trends compared to the previous period:

For Sales, as of Mar 2025, the value is 746.00 Cr.. The value appears strong and on an upward trend. It has increased from 701.00 Cr. (Dec 2024) to 746.00 Cr., marking an increase of 45.00 Cr..
For Expenses, as of Mar 2025, the value is 676.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 638.00 Cr. (Dec 2024) to 676.00 Cr., marking an increase of 38.00 Cr..
For Operating Profit, as of Mar 2025, the value is 70.00 Cr.. The value appears strong and on an upward trend. It has increased from 63.00 Cr. (Dec 2024) to 70.00 Cr., marking an increase of 7.00 Cr..
For OPM %, as of Mar 2025, the value is 9.00%. The value remains steady. There is no change compared to the previous period (Dec 2024) which recorded 9.00%.
For Other Income, as of Mar 2025, the value is 15.00 Cr.. The value appears to be declining and may need further review. It has decreased from 23.00 Cr. (Dec 2024) to 15.00 Cr., marking a decrease of 8.00 Cr..
For Interest, as of Mar 2025, the value is 27.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 25.00 Cr. (Dec 2024) to 27.00 Cr., marking an increase of 2.00 Cr..
For Depreciation, as of Mar 2025, the value is 26.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 25.00 Cr. (Dec 2024) to 26.00 Cr., marking an increase of 1.00 Cr..
For Profit before tax, as of Mar 2025, the value is 33.00 Cr.. The value appears to be declining and may need further review. It has decreased from 36.00 Cr. (Dec 2024) to 33.00 Cr., marking a decrease of 3.00 Cr..
For Tax %, as of Mar 2025, the value is 17.00%. The value appears to be improving (decreasing) as expected. It has decreased from 19.00% (Dec 2024) to 17.00%, marking a decrease of 2.00%.
For Net Profit, as of Mar 2025, the value is 27.00 Cr.. The value appears to be declining and may need further review. It has decreased from 30.00 Cr. (Dec 2024) to 27.00 Cr., marking a decrease of 3.00 Cr..
For EPS in Rs, as of Mar 2025, the value is 10.32. The value appears to be declining and may need further review. It has decreased from 11.26 (Dec 2024) to 10.32, marking a decrease of 0.94.

Overall, while many items appear to show a positive trend, any significant downward movement warrant further investigation.

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: March 6, 2025, 1:29 pm

Metric	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	TTM
Sales	1,266	1,468	1,647	1,621	1,587	1,847	2,157	2,204	2,285	3,038	3,065	2,587	2,791
Expenses	1,175	1,360	1,542	1,429	1,433	1,713	1,995	1,943	1,893	2,467	2,682	2,404	2,529
Operating Profit	91	109	105	191	154	133	161	261	393	572	383	183	262
OPM %	7%	7%	6%	12%	10%	7%	7%	12%	17%	19%	12%	7%	9%
Other Income	-1	-22	8	-1	15	34	20	19	37	48	51	68	83
Interest	29	43	40	30	36	52	56	53	42	40	55	89	99
Depreciation	39	45	35	36	42	51	54	65	59	63	75	89	97
Profit before tax	22	-2	38	124	91	64	72	163	329	517	304	72	148
Tax %	48%	206%	28%	22%	6%	-1%	15%	30%	28%	23%	20%	14%
Net Profit	11	-6	28	96	86	64	61	113	237	397	244	62	122
EPS in Rs	3.88	-1.88	9.47	32.96	29.36	22.07	20.93	38.85	86.78	145.28	92.95	23.69	46.34
Dividend Payout %	43%	-35%	25%	20%	23%	18%	19%	26%	19%	16%	5%	13%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year	2013-2014	2014-2015	2015-2016	2016-2017	2017-2018	2018-2019	2019-2020	2020-2021	2021-2022	2022-2023	2023-2024
YoY Net Profit Growth (%)	-154.55%	566.67%	242.86%	-10.42%	-25.58%	-4.69%	85.25%	109.73%	67.51%	-38.54%	-74.59%
Change in YoY Net Profit Growth (%)	0.00%	721.21%	-323.81%	-253.27%	-15.16%	20.89%	89.93%	24.49%	-42.22%	-106.05%	-36.05%

Cosmo First Ltd has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 11 years from 2013-2014 to 2023-2024.

Growth

Compounded Sales Growth
10 Years:	6%
5 Years:	6%
3 Years:	-2%
TTM:	12%

Compounded Profit Growth
10 Years:	17%
5 Years:	3%
3 Years:	-30%
TTM:	123%

Stock Price CAGR
10 Years:	33%
5 Years:	44%
3 Years:	-1%
1 Year:	115%

Return on Equity
10 Years:	17%
5 Years:	18%
3 Years:	11%
Last Year:	9%

Last Updated: Unknown

Balance Sheet

Last Updated: November 14, 2024, 5:30 pm

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Sep 2024
Equity Capital	19	19	19	19	19	19	19	19	18	18	26	26	26
Reserves	327	341	361	437	554	600	661	721	836	1,173	1,272	1,321	1,402
Borrowings	509	587	490	422	623	788	811	789	760	818	932	1,048	1,183
Other Liabilities	176	204	209	263	348	355	377	375	506	744	880	1,117	1,139
Total Liabilities	1,032	1,151	1,079	1,142	1,544	1,763	1,869	1,905	2,120	2,753	3,110	3,512	3,750
Fixed Assets	439	637	595	647	989	1,023	1,013	1,023	1,020	1,003	1,427	1,589	1,639
CWIP	158	2	14	12	9	12	32	16	20	270	185	357	387
Investments	4	30	36	31	0	58	77	146	247	446	418	406	392
Other Assets	431	483	434	452	547	669	746	721	832	1,033	1,080	1,160	1,333
Total Assets	1,032	1,151	1,079	1,142	1,544	1,763	1,869	1,905	2,120	2,753	3,110	3,512	3,750

Below is a detailed analysis of the balance sheet data for Cosmo First Ltd based on the most recent figures (Sep 2024) and their trends compared to the previous period:

For Equity Capital, as of Sep 2024, the value is 26.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded 26.00 Cr..
For Reserves, as of Sep 2024, the value is 1,402.00 Cr.. The value appears strong and on an upward trend. It has increased from 1,321.00 Cr. (Mar 2024) to 1,402.00 Cr., marking an increase of 81.00 Cr..
For Borrowings, as of Sep 2024, the value is 1,183.00 Cr.. The value appears to be increasing, which may not be favorable. Additionally, since Reserves exceed Borrowings, this is considered a positive sign. It has increased from 1,048.00 Cr. (Mar 2024) to 1,183.00 Cr., marking an increase of 135.00 Cr..
For Other Liabilities, as of Sep 2024, the value is 1,139.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 1,117.00 Cr. (Mar 2024) to 1,139.00 Cr., marking an increase of 22.00 Cr..
For Total Liabilities, as of Sep 2024, the value is 3,750.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 3,512.00 Cr. (Mar 2024) to 3,750.00 Cr., marking an increase of 238.00 Cr..
For Fixed Assets, as of Sep 2024, the value is 1,639.00 Cr.. The value appears strong and on an upward trend. It has increased from 1,589.00 Cr. (Mar 2024) to 1,639.00 Cr., marking an increase of 50.00 Cr..
For CWIP, as of Sep 2024, the value is 387.00 Cr.. The value appears strong and on an upward trend. It has increased from 357.00 Cr. (Mar 2024) to 387.00 Cr., marking an increase of 30.00 Cr..
For Investments, as of Sep 2024, the value is 392.00 Cr.. The value appears to be declining and may need further review. It has decreased from 406.00 Cr. (Mar 2024) to 392.00 Cr., marking a decrease of 14.00 Cr..
For Other Assets, as of Sep 2024, the value is 1,333.00 Cr.. The value appears strong and on an upward trend. It has increased from 1,160.00 Cr. (Mar 2024) to 1,333.00 Cr., marking an increase of 173.00 Cr..
For Total Assets, as of Sep 2024, the value is 3,750.00 Cr.. The value appears strong and on an upward trend. It has increased from 3,512.00 Cr. (Mar 2024) to 3,750.00 Cr., marking an increase of 238.00 Cr..

Notably, the Reserves (1,402.00 Cr.) exceed the Borrowings (1,183.00 Cr.), indicating a solid financial buffer.

Overall, while many items appear to show a positive trend, any significant downward movement or items where Borrowings exceed Reserves warrant further investigation.

Reserves and Borrowings Chart

Cash Flow

Month	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Cash from Operating Activity +	59	129	223	50	82	143	240	335	481	465	245	166
Cash from Investing Activity +	-51	-44	-79	-223	-123	-90	-106	-105	-447	-325	-235	-420
Cash from Financing Activity +	19	-121	-138	165	62	-35	-165	-193	-52	-153	-19	247
Net Cash Flow	28	-36	6	-7	21	17	-31	37	-18	-13	-8	-6

Free Cash Flow

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Free Cash Flow	-418.00	-478.00	-385.00	-231.00	-469.00	-655.00	-650.00	-528.00	-367.00	-246.00	-549.00	182.00

Free Cash Flow = Income Generated from Operational Activities - Borrowings - Capital Work in Progress (CWIP)

Consistent positive free cash flow is crucial for businesses as it indicates their ability to generate cash from their core operations. It provides financial flexibility, allowing companies to invest in growth opportunities, pay dividends to shareholders, reduce debt, and weather economic downturns more effectively.

Free Cash Flow Chart

Financial Efficiency Indicators

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Debtor Days	37	34	27	26	37	38	35	32	30	26	24	37
Inventory Days	66	74	57	61	86	78	64	68	98	108	95	106
Days Payable	46	48	37	57	50	52	47	39	53	71	94	143
Cash Conversion Cycle	58	60	47	31	74	64	53	61	75	63	25	-0
Working Capital Days	53	50	33	16	45	41	33	33	52	41	26	15
ROCE %	7%	7%	9%	18%	12%	9%	8%	14%	23%	31%	17%	7%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024
Promoters	44.09%	44.09%	44.25%	44.28%	44.40%	44.96%	45.04%	45.04%	45.04%	45.04%	45.04%	40.98%
FIIs	6.18%	5.96%	5.83%	4.63%	4.74%	4.74%	3.72%	3.45%	3.19%	3.23%	2.56%	3.99%
DIIs	1.00%	0.94%	0.94%	0.94%	0.96%	0.77%	0.88%	0.76%	0.03%	0.68%	0.85%	0.69%
Public	47.69%	47.88%	47.68%	48.86%	48.71%	48.32%	49.16%	49.62%	50.45%	49.72%	50.50%	53.34%
Others	1.04%	1.12%	1.30%	1.31%	1.21%	1.19%	1.19%	1.13%	1.30%	1.33%	1.05%	1.00%
No. of Shareholders	38,665	45,603	46,747	62,805	48,396	47,548	45,997	47,423	46,304	41,937	44,560	44,065

Shareholding Pattern Chart

No. of Shareholders

Mutual Fund Holdings

Fund Name	No of Shares	AUM (%)	Amount Invested (Cr)	Previous Number of Shares	Previous Date	Percentage Change
JM Value Fund	53,757	0.49	3.25	53,757	2025-04-22 17:25:13	0%

ROCE Trend

EPS Trend

Key Financial Ratios

Month	Mar 24	Mar 23	Mar 22	Mar 21	Mar 20
FaceValue	10.00	10.00	10.00	10.00	10.00
Basic EPS (Rs.)	23.99	90.86	221.56	127.02	59.19
Diluted EPS (Rs.)	23.64	89.45	216.99	125.72	59.19
Cash EPS (Rs.)	57.78	121.50	253.12	162.97	91.81
Book Value[Excl.RevalReserv]/Share (Rs.)	513.34	494.52	655.33	469.93	381.13
Book Value[Incl.RevalReserv]/Share (Rs.)	513.34	494.52	655.33	469.93	381.13
Revenue From Operations / Share (Rs.)	985.65	1167.73	1672.20	1257.67	1133.50
PBDIT / Share (Rs.)	95.71	165.45	341.07	236.46	144.27
PBIT / Share (Rs.)	61.62	136.89	306.24	203.86	110.81
PBT / Share (Rs.)	27.58	115.77	284.32	180.92	83.77
Net Profit / Share (Rs.)	23.69	92.95	218.28	130.38	58.35
NP After MI And SOA / Share (Rs.)	23.69	92.95	218.28	130.38	58.35
PBDIT Margin (%)	9.70	14.16	20.39	18.80	12.72
PBIT Margin (%)	6.25	11.72	18.31	16.20	9.77
PBT Margin (%)	2.79	9.91	17.00	14.38	7.38
Net Profit Margin (%)	2.40	7.95	13.05	10.36	5.14
NP After MI And SOA Margin (%)	2.40	7.95	13.05	10.36	5.14
Return on Networth / Equity (%)	4.61	18.79	33.30	27.74	15.31
Return on Capital Employeed (%)	6.84	16.90	29.27	27.25	17.65
Return On Assets (%)	1.76	7.80	14.37	11.14	5.93
Long Term Debt / Equity (X)	0.50	0.42	0.40	0.39	0.47
Total Debt / Equity (X)	0.72	0.68	0.68	0.73	0.89
Asset Turnover Ratio (%)	0.77	0.96	1.21	1.06	1.10
Current Ratio (X)	1.21	1.33	1.60	1.30	1.14
Quick Ratio (X)	0.76	0.79	0.95	0.80	0.74
Inventory Turnover Ratio (X)	3.30	4.12	5.10	4.94	6.22
Dividend Payout Ratio (NP) (%)	20.85	0.00	15.80	18.79	35.47
Dividend Payout Ratio (CP) (%)	8.55	0.00	13.63	15.03	22.54
Earning Retention Ratio (%)	79.15	0.00	84.20	81.21	64.53
Cash Earning Retention Ratio (%)	91.45	0.00	86.37	84.97	77.46
Interest Coverage Ratio (X)	2.81	7.83	15.57	10.31	5.33
Interest Coverage Ratio (Post Tax) (X)	1.70	5.40	10.96	6.68	3.16
Enterprise Value (Cr.)	2253.43	2387.55	3896.88	1683.03	1006.77
EV / Net Operating Revenue (X)	0.87	0.77	1.28	0.73	0.45
EV / EBITDA (X)	8.97	5.50	6.29	3.92	3.59
MarketCap / Net Operating Revenue (X)	0.50	0.50	1.04	0.49	0.18
Retention Ratios (%)	79.14	0.00	84.19	81.20	64.52
Price / BV (X)	0.97	1.19	2.64	1.32	0.54
Price / Net Operating Revenue (X)	0.50	0.50	1.04	0.49	0.18
EarningsYield	0.04	0.15	0.12	0.21	0.27

After reviewing the key financial ratios for Cosmo First Ltd, here is a detailed analysis based on the latest available data and recent trends:

For FaceValue, as of Mar 24, the value is 10.00. This value is within the healthy range. There is no change compared to the previous period (Mar 23) which recorded 10.00.
For Basic EPS (Rs.), as of Mar 24, the value is 23.99. This value is within the healthy range. It has decreased from 90.86 (Mar 23) to 23.99, marking a decrease of 66.87.
For Diluted EPS (Rs.), as of Mar 24, the value is 23.64. This value is within the healthy range. It has decreased from 89.45 (Mar 23) to 23.64, marking a decrease of 65.81.
For Cash EPS (Rs.), as of Mar 24, the value is 57.78. This value is within the healthy range. It has decreased from 121.50 (Mar 23) to 57.78, marking a decrease of 63.72.
For Book Value[Excl.RevalReserv]/Share (Rs.), as of Mar 24, the value is 513.34. It has increased from 494.52 (Mar 23) to 513.34, marking an increase of 18.82.
For Book Value[Incl.RevalReserv]/Share (Rs.), as of Mar 24, the value is 513.34. It has increased from 494.52 (Mar 23) to 513.34, marking an increase of 18.82.
For Revenue From Operations / Share (Rs.), as of Mar 24, the value is 985.65. It has decreased from 1,167.73 (Mar 23) to 985.65, marking a decrease of 182.08.
For PBDIT / Share (Rs.), as of Mar 24, the value is 95.71. This value is within the healthy range. It has decreased from 165.45 (Mar 23) to 95.71, marking a decrease of 69.74.
For PBIT / Share (Rs.), as of Mar 24, the value is 61.62. This value is within the healthy range. It has decreased from 136.89 (Mar 23) to 61.62, marking a decrease of 75.27.
For PBT / Share (Rs.), as of Mar 24, the value is 27.58. This value is within the healthy range. It has decreased from 115.77 (Mar 23) to 27.58, marking a decrease of 88.19.
For Net Profit / Share (Rs.), as of Mar 24, the value is 23.69. This value is within the healthy range. It has decreased from 92.95 (Mar 23) to 23.69, marking a decrease of 69.26.
For NP After MI And SOA / Share (Rs.), as of Mar 24, the value is 23.69. This value is within the healthy range. It has decreased from 92.95 (Mar 23) to 23.69, marking a decrease of 69.26.
For PBDIT Margin (%), as of Mar 24, the value is 9.70. This value is below the healthy minimum of 10. It has decreased from 14.16 (Mar 23) to 9.70, marking a decrease of 4.46.
For PBIT Margin (%), as of Mar 24, the value is 6.25. This value is below the healthy minimum of 10. It has decreased from 11.72 (Mar 23) to 6.25, marking a decrease of 5.47.
For PBT Margin (%), as of Mar 24, the value is 2.79. This value is below the healthy minimum of 10. It has decreased from 9.91 (Mar 23) to 2.79, marking a decrease of 7.12.
For Net Profit Margin (%), as of Mar 24, the value is 2.40. This value is below the healthy minimum of 5. It has decreased from 7.95 (Mar 23) to 2.40, marking a decrease of 5.55.
For NP After MI And SOA Margin (%), as of Mar 24, the value is 2.40. This value is below the healthy minimum of 8. It has decreased from 7.95 (Mar 23) to 2.40, marking a decrease of 5.55.
For Return on Networth / Equity (%), as of Mar 24, the value is 4.61. This value is below the healthy minimum of 15. It has decreased from 18.79 (Mar 23) to 4.61, marking a decrease of 14.18.
For Return on Capital Employeed (%), as of Mar 24, the value is 6.84. This value is below the healthy minimum of 10. It has decreased from 16.90 (Mar 23) to 6.84, marking a decrease of 10.06.
For Return On Assets (%), as of Mar 24, the value is 1.76. This value is below the healthy minimum of 5. It has decreased from 7.80 (Mar 23) to 1.76, marking a decrease of 6.04.
For Long Term Debt / Equity (X), as of Mar 24, the value is 0.50. This value is within the healthy range. It has increased from 0.42 (Mar 23) to 0.50, marking an increase of 0.08.
For Total Debt / Equity (X), as of Mar 24, the value is 0.72. This value is within the healthy range. It has increased from 0.68 (Mar 23) to 0.72, marking an increase of 0.04.
For Asset Turnover Ratio (%), as of Mar 24, the value is 0.77. It has decreased from 0.96 (Mar 23) to 0.77, marking a decrease of 0.19.
For Current Ratio (X), as of Mar 24, the value is 1.21. This value is below the healthy minimum of 1.5. It has decreased from 1.33 (Mar 23) to 1.21, marking a decrease of 0.12.
For Quick Ratio (X), as of Mar 24, the value is 0.76. This value is below the healthy minimum of 1. It has decreased from 0.79 (Mar 23) to 0.76, marking a decrease of 0.03.
For Inventory Turnover Ratio (X), as of Mar 24, the value is 3.30. This value is below the healthy minimum of 4. It has decreased from 4.12 (Mar 23) to 3.30, marking a decrease of 0.82.
For Dividend Payout Ratio (NP) (%), as of Mar 24, the value is 20.85. This value is within the healthy range. It has increased from 0.00 (Mar 23) to 20.85, marking an increase of 20.85.
For Dividend Payout Ratio (CP) (%), as of Mar 24, the value is 8.55. This value is below the healthy minimum of 20. It has increased from 0.00 (Mar 23) to 8.55, marking an increase of 8.55.
For Earning Retention Ratio (%), as of Mar 24, the value is 79.15. This value exceeds the healthy maximum of 70. It has increased from 0.00 (Mar 23) to 79.15, marking an increase of 79.15.
For Cash Earning Retention Ratio (%), as of Mar 24, the value is 91.45. This value exceeds the healthy maximum of 70. It has increased from 0.00 (Mar 23) to 91.45, marking an increase of 91.45.
For Interest Coverage Ratio (X), as of Mar 24, the value is 2.81. This value is below the healthy minimum of 3. It has decreased from 7.83 (Mar 23) to 2.81, marking a decrease of 5.02.
For Interest Coverage Ratio (Post Tax) (X), as of Mar 24, the value is 1.70. This value is below the healthy minimum of 3. It has decreased from 5.40 (Mar 23) to 1.70, marking a decrease of 3.70.
For Enterprise Value (Cr.), as of Mar 24, the value is 2,253.43. It has decreased from 2,387.55 (Mar 23) to 2,253.43, marking a decrease of 134.12.
For EV / Net Operating Revenue (X), as of Mar 24, the value is 0.87. This value is below the healthy minimum of 1. It has increased from 0.77 (Mar 23) to 0.87, marking an increase of 0.10.
For EV / EBITDA (X), as of Mar 24, the value is 8.97. This value is within the healthy range. It has increased from 5.50 (Mar 23) to 8.97, marking an increase of 3.47.
For MarketCap / Net Operating Revenue (X), as of Mar 24, the value is 0.50. This value is below the healthy minimum of 1. There is no change compared to the previous period (Mar 23) which recorded 0.50.
For Retention Ratios (%), as of Mar 24, the value is 79.14. This value exceeds the healthy maximum of 70. It has increased from 0.00 (Mar 23) to 79.14, marking an increase of 79.14.
For Price / BV (X), as of Mar 24, the value is 0.97. This value is below the healthy minimum of 1. It has decreased from 1.19 (Mar 23) to 0.97, marking a decrease of 0.22.
For Price / Net Operating Revenue (X), as of Mar 24, the value is 0.50. This value is below the healthy minimum of 1. There is no change compared to the previous period (Mar 23) which recorded 0.50.
For EarningsYield, as of Mar 24, the value is 0.04. This value is below the healthy minimum of 5. It has decreased from 0.15 (Mar 23) to 0.04, marking a decrease of 0.11.

Overall, while many metrics show healthy performance, any figures highlighted in red or significant downward trends warrant further investigation.

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

Fair Value

Fair Value of Cosmo First Ltd as of June 1, 2025 is: 994.51

Calculation basis:

Fair value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.

This formula allows us to gauge the fair value of the stock by analyzing its fundamental indicators.

As of June 1, 2025, Cosmo First Ltd is Overvalued by 16.36% compared to the current share price 1,189.00

Intrinsic Value of Cosmo First Ltd as of June 1, 2025 is: 877.24

Calculation basis:

Intrinsic value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100) * (1 + EPS CAGR for Last 5 Years)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.
EPS CAGR (Compound Annual Growth Rate): Represents the geometric mean growth rate of earnings per share over the last 5 years. It provides insight into the historical growth trajectory of the company's earnings.

This formula allows us to gauge the intrinsic value of the stock by analyzing its fundamental indicators along with EPS growth.

As of June 1, 2025, Cosmo First Ltd is Overvalued by 26.22% compared to the current share price 1,189.00

Last 5 Year EPS CAGR: -11.79%

*Investments are subject to market risks

Strength and Weakness

Strength	Weakness
The company has higher reserves (769.69 cr) compared to borrowings (750.77 cr), indicating strong financial stability. The company has shown consistent growth in sales (1.69 cr) and profit (149.38 cr) over the years.	The stock has a low average ROCE of 13.50%, which may not be favorable. The stock has a high average Working Capital Days of 36.50, which may not be favorable. The stock has a high average Cash Conversion Cycle of 50.92, which may not be favorable.

Stock Analysis

Considering all of the following key financial indicators, prospective investors are encouraged to conduct thorough research and seek professional guidance before considering any investment in Cosmo First Ltd:
1. Net Profit Margin: 2.4%
  - Net Profit Margin: This metric indicates the percentage of profit a company makes from its total revenue. A higher net profit margin is generally desirable as it reflects better profitability.
2. ROCE: 6.84% (Industry Average ROCE: 10.32%)
  - ROCE (Return on Capital Employed): ROCE measures a company's profitability and the efficiency with which its capital is employed. A higher ROCE indicates efficient use of capital.
3. ROE%: 4.61% (Industry Average ROE: 18.68%)
  - ROE (Return on Equity): ROE measures a company's profitability relative to shareholders' equity. A higher ROE indicates efficient use of shareholders' funds.
4. Interest Coverage Ratio (Post Tax): 1.7
  - Interest Coverage Ratio: The interest coverage ratio measures a company's ability to cover its interest payments on outstanding debt. A ratio greater than 2 is generally considered healthy as it indicates the company can meet its interest obligations comfortably.
5. Quick Ratio: 0.76
  - Quick Ratio: The quick ratio assesses a company's ability to cover its short-term liabilities with its most liquid assets. A ratio higher than 1 suggests the company can meet its short-term obligations without relying heavily on inventory.
6. Stock P/E: 23.4 (Industry average Stock P/E: 56.26)
  - Stock P/E (Price-to-Earnings) Ratio: The P/E ratio compares a company's current share price to its earnings per share. A lower P/E ratio relative to industry peers or historical values may indicate that the stock is undervalued.
7. Total Debt / Equity: 0.72
  - Total Debt / Equity: This ratio measures a company's financial leverage by comparing its total debt to its total equity. A lower ratio indicates lower financial risk and greater financial stability.
The current analysis is available for review. It's important to conduct thorough research and consider consulting with financial professionals before making any investment decisions.
Stock Rating:

About the Company - Qualitative Analysis

Cosmo First Ltd. is a Public Limited Listed company incorporated on 07/10/1976 and has its registered office in the State of Delhi, India. Company's Corporate Identification Number(CIN) is L92114DL1976PLC008355 and registration number is 008355. Currently Company is involved in the business activities of Manufacture of semi-finished of plastic products (plastic plates, sheets, blocks, film, foil, strip etc.). Company's Total Operating Revenue is Rs. 2735.63 Cr. and Equity Capital is Rs. 26.25 Cr. for the Year ended 31/03/2025.

INDUSTRY	ADDRESS	CONTACT
Packaging & Containers	1st Floor, Uppal�s Plaza, M-6, Jasola District Centre, New Delhi Delhi 110025	investor.relations@cosmofirst.com http://www.cosmofirst.com

Management
Name	Position Held
Mr. Ashok Jaipuria	Chairman & Managing Director
Mr. Anil Kumar Jain	Director
Mr. H K Agrawal	Independent Director
Mrs. Alpana Parida	Independent Director
Mr. Pratip Chaudhuri	Non Independent Director
Mr. H N Sinor	Independent Director
Mr. Anil Wadhwa	Independent Director
Mr. Rakesh Nangia	Independent Director
Mr. Arjun Singh	Independent Director
Mr. Yash Pal Syngal	Independent Director

FAQ

What is the intrinsic value of Cosmo First Ltd?

Cosmo First Ltd's intrinsic value (as of 31 May 2025) is ₹994.51 — 16.36% lower the current market price of 1,189.00, indicating overvalued. Calculated using the PE ratio method, this valuation considers the company's 3,120 Cr. market cap, FY2025-2026 high/low of ₹1,221/507, reserves of 1,402 Cr, and liabilities of 3,750 Cr.

What is the Market Cap of Cosmo First Ltd?

The Market Cap of Cosmo First Ltd is 3,120 Cr..

What is the current Stock Price of Cosmo First Ltd as on 31 May 2025?

The current stock price of Cosmo First Ltd as on 31 May 2025 is 1,189.

What is the High / Low of Cosmo First Ltd stocks in FY 2025-2026?

In FY 2025-2026, the High / Low of Cosmo First Ltd stocks is ₹1,221/507.

What is the Stock P/E of Cosmo First Ltd?

The Stock P/E of Cosmo First Ltd is 23.4.

What is the Book Value of Cosmo First Ltd?

The Book Value of Cosmo First Ltd is 559.

What is the Dividend Yield of Cosmo First Ltd?

The Dividend Yield of Cosmo First Ltd is 0.25 %.

What is the ROCE of Cosmo First Ltd?

The ROCE of Cosmo First Ltd is 9.91 %.

What is the ROE of Cosmo First Ltd?

The ROE of Cosmo First Ltd is 9.48 %.

What is the Face Value of Cosmo First Ltd?

The Face Value of Cosmo First Ltd is 10.0.