Submission of Unaudited Financial Results for the Half Year ended September 30, 2025 as per SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
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Awaiting price reaction for this filing.
Cosmic CRF's board approved unaudited financial results for H1 FY26 (April-September 2025). On a standalone basis, revenue from operations rose modestly to ₹16,121.91 lakhs (vs ₹15,864.09 lakhs in H1 FY25), while profit after tax jumped to ₹1,532.13 lakhs (vs ₹1,208.78 lakhs), a growth of about 27%, pushing EPS to ₹18.69 from ₹14.74. On a consolidated basis, revenue surged to ₹30,445.12 lakhs (vs ₹16,938.30 lakhs) and PAT grew to ₹2,450.20 lakhs (vs ₹1,757.64 lakhs), helped by two subsidiaries (N.S. Engineering Projects and Cosmic Springs & Engineers) that became part of the group from FY25. Auditor GARV & Associates issued an unmodified limited review conclusion, though it drew attention to Note 3 & 4 about the company's first-time transition to Ind AS accounting, with prior period figures restated. An arbitration matter involving a contingent liability of ₹1,034.33 lakhs remains pending. Operating cash flow was negative on both standalone (₹-236.30 lakhs) and consolidated (₹-618.87 lakhs) bases.
Strong PAT growth on both standalone and consolidated levels, with consolidated results showing the benefit of subsidiary consolidation — likely positive for stock sentiment. However, negative operating cash flow and a sizeable pending arbitration liability are watchpoints. The first-time Ind AS adoption with restated comparables means investors should compare numbers carefully against older reports.