Cosmo First Ltd.

Financial

	Cosmo First	Nahar Poly Films	Kama Holdings
Operational Metrics
BOPP Films
Manufacturing Capacity - BOPP Films	196000.0 MTPA	n/a	n/a
Chemical Sector
Manufacturing Capacity - CPP Films	10000.0 MTPA	n/a	n/a
Packaging Films
Manufacturing Capacity - Coated Products	20000.0 MTPA	n/a	n/a
Manufacturing Capacity - Packaging Films Metallized	30000.0 MTPA	n/a	n/a
Plastic Products
Capacity Utilization - Thermoforming	25.0 %	n/a	n/a
Printing
Capacity Utilization - Printing	20.0 %	n/a	n/a
Thermal Lamination Films
Manufacturing Capacity - Thermal Lamination Films	40000.0 MTPA	n/a	n/a
FMCG Sector
Volume Growth	25.0 %	n/a	n/a
Volume Growth - Speciality Films	20.0 %	n/a	n/a
Financials
5 yr Average ROE	20.83 %	8.08 %	18.24 %
5yr average Equity Multiplier	2.5	1.16	3.7
5yr Average Asset Turnover Ratio	1.1	0.58	0.71
5yr Avg Net Profit Margin	7.87 %	12.92 %	7.04 %
Price to Book	1.66	0.97	1.42
P/E	35.95	136.47	10.76
5yr Avg Cash Conversion Cycle	51.89 Days	35.05 Days	16.5 Days
Inventory Days	51.47 Days	25.9 Days	56.04 Days
Days Receivable	24.43 Days	13.62 Days	43.38 Days
Days Payable	30.48 Days	26.35 Days	99.85 Days
5yr Average Interest Coverage Ratio	7.15	82.94	12.56
5yr Avg ROCE	20.41 %	8.57 %	17.6 %
5yr Avg Operating Profit Margin	14.9 %	16.55 %	23.24 %
5 yr average Debt to Equity	0.9	0.1	1.09
5yr CAGR Net Profit	31.9 %	28.71 %	29.79 %
5yr Average Return on Assets	8.53 %	6.88 %	5.03 %
Shareholdings
Promoter Holding	45.04 %	71.48 %	75.0 %
Share Pledged by Promoters	0.0	0.0	0.0
Change in Promoter Holding (3 Yrs)	0.93 %	1.19 %	0.0
Change in Mutual Fund Holding (3 Yrs)	-0.19 %	0.0	0.0

Business

	Cosmo First	Nahar Poly Films	Kama Holdings
Product Wise Break-Up	Product Wise Break-Up BOPP Films 94.68 0 Packaging films business (PFB) 0 Chemicals and polymers (CPB) 0 Technical textiles business (TTB) 0 Others 5.32	Product Wise Break-Up Packaging films business (PFB) 0 Technical textiles business (TTB) 0 Chemicals and polymers (CPB) 0 Biaxially Oriented Poly Propylene Films (BOPP films) 100.0 BOPP Films 0	Product Wise Break-Up Packaging Films 31.12 Technical textiles business (TTB) 12.34 Chemicals and polymers (CPB) 47.8 0 BOPP Films 0 Others 8.74
Location Wise Break-Up	Location Wise Break-Up India 53.0 Rest of the World 47.0 International 0 Domestic 0 Belgium 0 Switzerland 0 Thailand 0 USA 0 Germany 0 Singapore 0 South Africa 0	Location Wise Break-Up Thailand 0 USA 0 India 0 India 91.21 Singapore 0 Belgium 0 South Africa 0 Germany 0 Rest of the World 0 International 8.79 Switzerland 0	Location Wise Break-Up Thailand 3.55 USA 14.4 India 40.99 Domestic 0 Singapore 0 Belgium 5.78 South Africa 4.36 Germany 3.26 Rest of the World 0 International 0 Switzerland 5.82 Others 21.84
Operating Profit Break-Up	Operating Profit Break-Up Others 100	-	-
Capex	Capex India 100.0	-	-
Verticals	Verticals Packaging 50.0 Laminations 24.0 Industrial & Commercial 16.0 Label 10.0	-	-
Asset Break-Up - Geography Wise	Asset Break-Up - Geography Wise Others 100	-	-