Cosmo First Ltd.

Financial

	Cosmo First	Xpro India	Jindal Poly Films
Operational Metrics
Chemical Sector
Manufacturing Capacity - CPP Films	30000.0 MTPA	n/a	n/a
Media & Entertainment
Capacity Utilization - Printing	20.0 %	n/a	n/a
Packaging
Capacity Utilization - Thermoforming	25.0 %	n/a	n/a
Manufacturing Capacity - BOPP Films	277000.0 MTPA	n/a	294200.0 MTPA
Manufacturing Capacity - Coated Products	36000.0 MTPA	n/a	19678.0 MTPA
Manufacturing Capacity - Thermal Lamination Films	26000.0 MTPA	n/a	n/a
Manufacturing Capacity - Packaging Films Metallized	30000.0 MTPA	n/a	71000.0 MTPA
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	18.71 %	13.78 %	19.37 %
5yr average Equity Multiplier	2.52	1.94	2.15
5yr Average Asset Turnover Ratio	0.92	1.07	0.68
5yr Avg Net Profit Margin	7.68 %	7.44 %	12.42 %
Price to Book	1.82	4.34	0.56
P/E	18.39	143.18	0.0
5yr Avg Cash Conversion Cycle	66.4 Days	35.32 Days	87.57 Days
Inventory Days	61.47 Days	35.96 Days	63.89 Days
Days Receivable	35.27 Days	45.06 Days	26.78 Days
Days Payable	35.73 Days	49.57 Days	34.74 Days
5yr Average Interest Coverage Ratio	6.76	7.52	16.46
5yr Avg ROCE	17.97 %	16.43 %	17.84 %
5yr Avg Operating Profit Margin	13.08 %	12.5 %	15.57 %
5 yr average Debt to Equity	0.78	0.52	0.7
5yr CAGR Net Profit	-10.85 %	35.4 %	-31.91 %
5yr Average Return on Assets	7.69 %	7.96 %	9.96 %
Shareholdings
Promoter Holding	40.98 %	42.43 %	74.55 %
Share Pledged by Promoters	0.0	0.0	0.0
Change in Promoter Holding (3 Yrs)	-3.11 %	-7.59 %	0.0
Change in Mutual Fund Holding (3 Yrs)	0.0	0.76 %	0.0

Business

	Cosmo First	Xpro India	Jindal Poly Films
Product Wise Break-Up	Product Wise Break-Up BOPP Films 93.41 Speciality Chemicals 5.22 Biaxially oriented films 0 0 Photographic Products & others 0 Nonwoven Fabrics 0 Flexible Packaging Film 0 Others 1.37	Product Wise Break-Up Packaging Films 25.47 Speciality Chemicals 0 Polymers 73.42 Photographic Products & others 0 Nonwoven Fabrics 0 Flexible Packaging Film 0 BOPP Films 0 Others 1.11	Product Wise Break-Up Biaxially oriented films 0 Speciality Chemicals 0 0 Photographic Products & others 0 Nonwoven Fabrics 12.15 Flexible Packaging 81.11 BOPP Films 0 Others 6.74
Location Wise Break-Up	Location Wise Break-Up Rest of the World 52.03 India 47.97 Domestic 0	Location Wise Break-Up India 0 Rest of the World 0 India 100.0	Location Wise Break-Up India 73.31 Rest of the World 26.69 Domestic 0
Operating Profit Break-Up	Operating Profit Break-Up Packaging Films 90.15 Nonwoven fabrics 0 Others 9.85	-	Operating Profit Break-Up Packaging Films 36.18 Nonwoven fabrics 63.82
Capex	Capex India 100.0 Nonwoven fabrics 0 Packaging Films 0	-	Capex India 0 Packaging Films 88.72 Nonwoven fabrics 10.48 Others 0.8
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	-	-