COSMO FIRST LIMITED
Cosmo First Limited engages in the manufacture and sale of bi-axially oriented polypropylene (BOPP) films in India and Internationally. The company provides packaging films; lamination films; label films; and industrial films, such as BOPP, BOPET, CPP, PET-G, Direct Thermal Printable Film, and capacitor films, as well as synthetic paper, and rigid sheets and containers to industries, including fo… Read more
COSMO FIRST LIMITED (COSMOFIRST) - Net Assets
Latest net assets as of September 2025: ₹15.40 Billion INR
Based on the latest financial reports, COSMO FIRST LIMITED (COSMOFIRST) has net assets worth ₹15.40 Billion INR as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₹45.15 Billion) and total liabilities (₹29.75 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₹15.40 Billion |
| % of Total Assets | 34.12% |
| Annual Growth Rate | 12.88% |
| 5-Year Change | 71.74% |
| 10-Year Change | 177.74% |
| Growth Volatility | 11.19 |
COSMO FIRST LIMITED - Net Assets Trend (2005–2025)
This chart illustrates how COSMO FIRST LIMITED's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for COSMO FIRST LIMITED (2005–2025)
The table below shows the annual net assets of COSMO FIRST LIMITED from 2005 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | ₹14.66 Billion | +8.83% |
| 2024-03-31 | ₹13.48 Billion | +3.81% |
| 2023-03-31 | ₹12.98 Billion | +9.02% |
| 2022-03-31 | ₹11.91 Billion | +39.45% |
| 2021-03-31 | ₹8.54 Billion | +15.24% |
| 2020-03-31 | ₹7.41 Billion | +8.92% |
| 2019-03-31 | ₹6.80 Billion | +9.78% |
| 2018-03-31 | ₹6.20 Billion | +8.15% |
| 2017-03-31 | ₹5.73 Billion | +8.52% |
| 2016-03-31 | ₹5.28 Billion | +38.72% |
| 2015-03-31 | ₹3.81 Billion | +5.73% |
| 2014-03-31 | ₹3.60 Billion | +3.88% |
| 2013-03-31 | ₹3.47 Billion | +3.49% |
| 2012-03-31 | ₹3.35 Billion | +4.60% |
| 2011-03-31 | ₹3.20 Billion | +9.56% |
| 2010-03-31 | ₹2.92 Billion | +17.30% |
| 2009-03-31 | ₹2.49 Billion | +33.26% |
| 2008-03-31 | ₹1.87 Billion | +23.75% |
| 2007-03-31 | ₹1.51 Billion | +12.65% |
| 2006-03-31 | ₹1.34 Billion | +3.10% |
| 2005-03-31 | ₹1.30 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to COSMO FIRST LIMITED's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 1292960000000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₹12.93 Billion | 88.17% |
| Common Stock | ₹262.50 Million | 1.79% |
| Other Components | ₹1.47 Billion | 10.04% |
| Total Equity | ₹14.66 Billion | 100.00% |
COSMO FIRST LIMITED Competitors by Market Cap
The table below lists competitors of COSMO FIRST LIMITED ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Tolu Minerals Ltd
AU:TOK
|
$102.35 Million |
|
NMPRY
PINK:NMPRY
|
$102.35 Million |
|
Goltas Goller Bolgesi Cimento Sanayi ve Ticaret AS
IS:GOLTS
|
$102.39 Million |
|
25K0
F:25K0
|
$102.39 Million |
|
Bhagiradha Chemicals & Industries Limited
NSE:BHAGCHEM
|
$102.33 Million |
|
IAC/InterActiveCorp
SA:I1AC34
|
$102.33 Million |
|
Top Union Electronics
TWO:6266
|
$102.33 Million |
|
Smcp SAS
PA:SMCP
|
$102.30 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in COSMO FIRST LIMITED's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 13,475,100,000 to 14,664,300,000, a change of 1,189,200,000 (8.8%).
- Net income of 1,333,700,000 contributed positively to equity growth.
- Dividend payments of 77,700,000 reduced retained earnings.
- Share repurchases of 190,400,000 reduced equity.
- Other comprehensive income decreased equity by 13,212,600,000.
- Other factors increased equity by 13,336,200,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₹1.33 Billion | +9.09% |
| Dividends Paid | ₹77.70 Million | -0.53% |
| Share Repurchases | ₹190.40 Million | -1.3% |
| Other Comprehensive Income | ₹-13.21 Billion | -90.1% |
| Other Changes | ₹13.34 Billion | +90.94% |
| Total Change | ₹- | 8.83% |
Book Value vs Market Value Analysis
This analysis compares COSMO FIRST LIMITED's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.15x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 12.65x to 1.15x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2005-03-31 | ₹50.60 | ₹639.85 | x |
| 2006-03-31 | ₹45.98 | ₹639.85 | x |
| 2007-03-31 | ₹51.79 | ₹639.85 | x |
| 2008-03-31 | ₹64.10 | ₹639.85 | x |
| 2009-03-31 | ₹85.42 | ₹639.85 | x |
| 2010-03-31 | ₹97.12 | ₹639.85 | x |
| 2011-03-31 | ₹107.78 | ₹639.85 | x |
| 2012-03-31 | ₹114.83 | ₹639.85 | x |
| 2013-03-31 | ₹118.84 | ₹639.85 | x |
| 2014-03-31 | ₹123.45 | ₹639.85 | x |
| 2015-03-31 | ₹130.53 | ₹639.85 | x |
| 2016-03-31 | ₹156.47 | ₹639.85 | x |
| 2017-03-31 | ₹198.95 | ₹639.85 | x |
| 2018-03-31 | ₹215.16 | ₹639.85 | x |
| 2019-03-31 | ₹236.19 | ₹639.85 | x |
| 2020-03-31 | ₹257.74 | ₹639.85 | x |
| 2021-03-31 | ₹302.08 | ₹639.85 | x |
| 2022-03-31 | ₹434.31 | ₹639.85 | x |
| 2023-03-31 | ₹475.95 | ₹639.85 | x |
| 2024-03-31 | ₹512.23 | ₹639.85 | x |
| 2025-03-31 | ₹558.45 | ₹639.85 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently COSMO FIRST LIMITED utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 9.09%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 4.61%
- • Asset Turnover: 0.70x
- • Equity Multiplier: 2.81x
- Recent ROE (9.09%) is below the historical average (14.57%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2005 | 9.58% | 3.21% | 0.95x | 3.13x | ₹-5.42 Million |
| 2006 | 9.67% | 3.09% | 1.04x | 3.01x | ₹-4.46 Million |
| 2007 | 17.10% | 4.82% | 1.31x | 2.71x | ₹107.22 Million |
| 2008 | 23.64% | 7.55% | 1.32x | 2.38x | ₹254.89 Million |
| 2009 | 29.75% | 11.71% | 0.96x | 2.64x | ₹491.92 Million |
| 2010 | 22.42% | 6.61% | 1.17x | 2.90x | ₹351.61 Million |
| 2011 | 11.06% | 3.08% | 1.27x | 2.83x | ₹33.32 Million |
| 2012 | 9.41% | 2.77% | 1.22x | 2.79x | ₹-19.64 Million |
| 2013 | 3.27% | 0.90% | 1.23x | 2.98x | ₹-233.24 Million |
| 2014 | -1.53% | -0.37% | 1.28x | 3.20x | ₹-414.98 Million |
| 2015 | 7.27% | 1.68% | 1.53x | 2.84x | ₹-104.02 Million |
| 2016 | 21.09% | 5.95% | 1.33x | 2.66x | ₹506.13 Million |
| 2017 | 14.96% | 5.41% | 1.03x | 2.70x | ₹284.42 Million |
| 2018 | 10.40% | 3.49% | 1.05x | 2.85x | ₹24.64 Million |
| 2019 | 8.98% | 2.89% | 1.13x | 2.75x | ₹-69.14 Million |
| 2020 | 15.31% | 5.23% | 1.14x | 2.58x | ₹393.48 Million |
| 2021 | 27.74% | 10.52% | 1.06x | 2.49x | ₹1.52 Billion |
| 2022 | 33.31% | 13.24% | 1.09x | 2.32x | ₹2.78 Billion |
| 2023 | 18.80% | 8.07% | 0.97x | 2.41x | ₹1.14 Billion |
| 2024 | 4.62% | 2.43% | 0.73x | 2.62x | ₹-725.61 Million |
| 2025 | 9.09% | 4.61% | 0.70x | 2.81x | ₹-132.73 Million |
Industry Comparison
This section compares COSMO FIRST LIMITED's net assets metrics with peer companies in the Packaging & Containers industry.
Industry Context
- Industry: Packaging & Containers
- Average net assets among peers: $1,619,650,525
- Average return on equity (ROE) among peers: -38.17%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| COSMO FIRST LIMITED (COSMOFIRST) | ₹15.40 Billion | 9.58% | 1.93x | $102.33 Million |
| AGI Greenpac Limited (AGI) | $6.72 Billion | 11.63% | 1.05x | $111.31 Million |
| AMD Industries Limited (AMDIND) | $1.29 Billion | 4.03% | 0.80x | $1.98 Million |
| Antarctica Limited (ANTGRAPHIC) | $166.90 Million | 0.22% | 0.20x | $1.42 Million |
| Arrow Greentech Limited (ARROWGREEN) | $118.77 Million | 1.94% | 0.90x | $19.06 Million |
| BALAJEE (BALAJEE) | $2.11 Billion | 13.89% | 1.45x | $2.87K |
| Balkrishna Paper Mills Limited (BALKRISHNA) | $88.86 Million | -452.25% | 22.63x | $1.96 Million |
| B&B Triplewall Containers Limited (BBTCL) | $228.58 Million | 19.99% | 3.21x | $5.28 Million |
| Bkm Industries Limited (BKMINDST) | $1.66 Billion | 0.96% | 2.02x | $345.15K |
| Borosil Scientific (BOROSCI) | $3.76 Billion | 6.26% | 0.31x | $28.77 Million |
| COMMERCIAL SYN BAGS ORD (BSE) (COMSYN) | $54.46 Million | 11.67% | 3.66x | $13.04 Million |