Profit & Loss

COSMO FIRST LTD.

NSE : COSMOFIRSTBSE : 508814ISIN CODE : INE757A01017Industry : Plastic ProductsHouse : Cosmo
BSE553.1517.55 (+3.28 %)
PREV CLOSE ( ) 535.60
OPEN PRICE ( ) 544.95
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 9164
TODAY'S LOW / HIGH ( )532.00 575.50
52 WK LOW / HIGH ( )451.45 771.2
NSE555.0019.85 (+3.71 %)
PREV CLOSE( ) 535.15
OPEN PRICE ( ) 543.20
BID PRICE (QTY) 555.00 (81)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 105521
TODAY'S LOW / HIGH( ) 532.10 577.65
52 WK LOW / HIGH ( )451.5 773.05
Select year
( in Million)
Particulars
Mar 2023
Mar 2022
Mar 2021
Mar 2020
Mar 2019
INCOME :
  
  
  
  
  
Gross Sales
31337.90
31282.60
23819.90
22912.80
22264.80
     Sales
30937.30
30862.50
23248.10
22241.00
21519.80
     Job Work/ Contract Receipts
0.70
5.40
33.20
41.40
38.20
     Processing Charges / Service Income
     Revenue from property development
     Other Operational Income
399.90
414.70
538.60
630.40
706.80
Less: Excise Duty
Net Sales
30652.90
30383.90
22851.80
22035.30
21565.20
EXPENDITURE :
Increase/Decrease in Stock
211.60
-1222.50
-363.40
-164.60
129.90
Raw Material Consumed
20329.20
19953.30
14366.80
14880.60
15638.70
     Opening Raw Materials
1942.60
1103.00
724.90
912.60
970.30
     Purchases Raw Materials
20056.60
20775.50
14738.70
14657.30
15571.80
     Closing Raw Materials
1753.20
1942.60
1103.00
724.90
912.60
     Other Direct Purchases / Brought in cost
83.20
17.40
6.20
35.60
9.20
     Other raw material cost
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
1732.90
1449.90
1276.80
1287.90
1244.40
     Electricity & Power
1732.90
1449.90
1276.80
1287.90
1244.40
     Oil, Fuel & Natural gas
0.00
0.00
0.00
0.00
0.00
     Coals etc
0.00
0.00
0.00
0.00
0.00
     Other power & fuel
0.00
0.00
0.00
0.00
0.00
Employee Cost
2170.90
2196.10
1930.40
1625.70
1314.00
     Salaries, Wages & Bonus
1930.20
1999.80
1703.90
1427.30
1208.70
     Contributions to EPF & Pension Funds
121.40
102.10
164.50
147.50
47.90
     Workmen and Staff Welfare Expenses
54.80
46.70
56.80
40.60
37.40
     Other Employees Cost
64.50
47.50
5.20
10.30
20.00
Other Manufacturing Expenses
1484.70
1521.60
1167.20
1044.30
1001.70
     Sub-contracted / Out sourced services
     Processing Charges
     Repairs and Maintenance
263.90
246.50
205.40
211.10
186.10
     Packing Material Consumed
     Other Mfg Exp
1220.80
1275.10
961.80
833.20
815.60
General and Administration Expenses
615.60
486.40
383.70
421.30
402.50
     Rent , Rates & Taxes
176.40
156.20
144.80
138.80
121.70
     Insurance
72.90
67.20
56.60
39.30
33.30
     Printing and stationery
12.00
8.00
6.80
7.90
8.30
     Professional and legal fees
180.90
160.90
115.00
101.80
99.90
     Traveling and conveyance
121.60
68.10
31.70
106.90
119.70
     Other Administration
51.80
26.00
28.80
26.60
19.60
Selling and Distribution Expenses
151.20
105.10
59.70
64.10
89.80
     Advertisement & Sales Promotion
     Sales Commissions & Incentives
     Freight and Forwarding
36.10
36.50
28.60
31.50
37.20
     Handling and Clearing Charges
0.00
0.00
0.00
0.00
0.00
     Other Selling Expenses
115.10
68.60
31.10
32.60
52.60
Miscellaneous Expenses
143.30
179.90
111.60
266.00
132.00
     Bad debts /advances written off
     Provision for doubtful debts
8.00
11.20
6.60
6.90
     Losson disposal of fixed assets(net)
5.20
1.80
7.50
     Losson foreign exchange fluctuations
60.30
114.60
60.10
     Losson sale of non-trade current investments
     Other Miscellaneous Expenses
138.10
109.80
92.90
144.80
65.00
Less: Expenses Capitalised
Total Expenditure
26839.40
24669.80
18932.80
19425.30
19953.00
Operating Profit (Excl OI)
3813.50
5714.10
3919.00
2610.00
1612.20
Other Income
529.50
483.20
377.40
194.60
201.50
     Interest Received
179.80
166.30
192.60
126.70
27.50
     Dividend Received
5.50
3.30
1.10
     Profit on sale of Fixed Assets
23.60
61.30
1.40
87.90
     Profits on sale of Investments
     Provision Written Back
73.60
7.20
5.50
1.10
7.00
     Foreign Exchange Gains
102.70
8.80
     Others
167.90
282.80
108.10
65.40
79.10
Operating Profit
4343.00
6197.30
4296.40
2804.60
1813.70
Interest
554.50
398.10
416.80
525.70
559.70
     InterestonDebenture / Bonds
     Interest on Term Loan
115.20
149.80
160.90
189.00
235.70
     Intereston Fixed deposits
     Bank Charges etc
49.50
55.50
53.90
84.80
51.30
     Other Interest
389.80
192.80
202.00
251.90
272.70
PBDT
3788.50
5799.20
3879.60
2278.90
1254.00
Depreciation
749.60
633.00
592.20
650.50
537.60
Profit Before Taxation & Exceptional Items
3038.90
5166.20
3287.40
1628.40
716.40
Exceptional Income / Expenses
Profit Before Tax
3038.90
5166.20
3287.40
1628.40
716.40
Provision for Tax
599.00
1200.10
918.40
494.00
105.30
     Current Income Tax
572.50
795.30
556.50
290.10
120.90
     Deferred Tax
90.10
404.80
361.90
203.90
-15.60
     Other taxes
-63.60
0.00
0.00
0.00
0.00
Profit After Tax
2439.90
3966.10
2369.00
1134.40
611.10
Extra items
0.00
0.00
0.00
0.00
0.00
Minority Interest
Share of Associate
Other Consolidated Items
Consolidated Net Profit
2439.90
3966.10
2369.00
1134.40
611.10
Adjustments to PAT
Profit Balance B/F
9263.30
5923.40
4048.70
3404.60
2920.50
Appropriations
11703.20
9889.50
6417.70
4539.00
3531.60
     General Reserves
     Proposed Equity Dividend
     Corporate dividend tax
59.90
     Other Appropriation
-4.70
-0.80
49.00
138.80
127.00
Equity Dividend %
50.00
350.00
250.00
150.00
60.00
Earnings Per Share
92.95
218.28
130.38
58.35
31.44
Adjusted EPS
92.95
145.52
86.92
38.90
20.96

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.