Operates in the packaging industry with manufacturing based at a factory in Padra, Vadodara, Gujarat. FY26 revenue stood at Rs 60.013 crore, with materials forming the largest input cost at 63.3% of revenue, followed by other operating expenses at 13.9% and depreciation at 9.9%. The firm is expanding through a proposed acquisition of 99.99% of 3B Flexipacks Private Limited, a promoter-group packaging entity, for Rs 26.03 crore via share swap, intended to vertically integrate the packaging manufacturing chain. The board has also approved plans to enter agro, agri, and food processing — covering manufacturing, trading, import, export and sale of spices, grains, oil seeds, vegetables, herbs, pickles and related items — and to incorporate a wholly-owned subsidiary in the UAE, both subject to shareholder approvals. The company listed on the BSE SME platform in June 2025 via a Rs 33.75 crore IPO and has since announced a rights issue of up to Rs 100 crore. AR · MarketPing reader · 2026-08-02
Revenue streams, as the annual report describes them. Packaging manufacturing, Agro, agri and food processing. Manufacturing packaging business with recent BSE SME listing and multiple expansion plans underway
| ₹ crore · consolidated | FY25 | FY26 |
|---|---|---|
| Revenue | 85 | 60 |
| EBITDA (ex other income) | — | 11 |
| margin % | — | 18.3 |
| Owners' profit | — | 2 |
| EPS, as reported (₹) | 2.42 | 2.38 |
| ROE % · ROCE % | — · 11.1 | 3.5 · 5.6 |
| Debt / equity (x) | — | 1.89 |
| Cash from operations | 15 | (2) |
| Capex | (6) | (7) |
| ₹ crore | Q4 FY25 | Q2 FY26 | Q4 FY26 |
|---|---|---|---|
| Revenue | 39 | 26 | 34 |
| Profit before tax | 2 | (1) | 3 |
| Net profit | — | (1) | 3 |
| EPS (₹) | 0.96 | 0.96 | 0.96 |
| Company | M.cap ₹ cr | P/E | P/B | EV/EBITDA | ROE % | ROCE % | Rev CAGR 5y % | EBITDA m. % |
|---|---|---|---|---|---|---|---|---|
| EPL LIMITED | 7,674 | 15.7 | 2.68 | 8.3 | 13.7 | 13.6 | 9.0 | 19.1 |
| AGI GREENPAC LIMITED | 4,943 | 13.7 | 2.05 | 7.5 | 14.6 | 16.5 | — | 23.4 |
| UFLEX LIMITED | 4,730 | 6.9 | 0.58 | 6.9 | 3.9 | 2.7 | 11.6 | 17.1 |
| POLYPLEX CORPORATION LTD | 3,541 | 22.8 | 0.50 | 9.5 | 0.6 | 0.3 | 7.6 | 14.3 |
| TCPL PACKAGING LIMITED | 3,515 | 30.4 | 4.89 | 13.4 | 13.6 | 13.0 | 15.4 | 17.8 |
| XPRO INDIA LIMITED | 3,028 | 91.7 | 3.79 | 64.6 | 2.4 | 2.8 | 6.2 | 11.4 |
| JINDAL POLY FILMS LIMITED | 2,936 | 143.6 | 0.72 | 10.0 | 0.6 | 0.8 | 8.5 | 23.0 |
| Date · filing | Category | Importance | 1-day % | 5-day % |
|---|---|---|---|---|
| 11 Sept 2026 · BSE seeks clarification from 3B Films on sharp price movement | regulatory legal | medium | — | — |
| 19 Aug 2026 · 3B Films Limited updates Corporate Identification Number on MCA portal | compliance | minimal | — | — |
| 10 Aug 2026 · 3B Films AGM: All 3 resolutions passed, capital increase approved | board shareholder meetings | low | — | — |
| 10 Aug 2026 · Promoter Dishank Babariya sells 1.02 lakh shares (0.41%) of 3B Films via open market | ownership changes | medium | — | — |
| 10 Aug 2026 · Promoter Harsha Babariya sells 0.57% stake in 3B Films via open market | ownership changes | medium | — | — |
| 8 Aug 2026 · 12th AGM concluded; 3 resolutions tabled including share capital hike | board shareholder meetings | low | — | — |
| 6 Aug 2026 · Promoter sells 24,000 shares (0.096%) of 3B Films in open market | ownership changes | low | — | — |
| 6 Aug 2026 · Promoter Dishank Babariya sells 0.31% stake in 3B Films via open market | ownership changes | low | — | — |
| 21 Jul 2026 · CIN updated to reflect listed company status | compliance | minimal | — | — |
| 20 Jul 2026 · AGM notice and annual report intimation to shareholders | compliance | minimal | — | — |
| Where a broker report shows | This document shows | Why |
|---|---|---|
| A rating (BUY / ADD / REDUCE / SELL) | A state: the latest filed quarter and the measured reactions |
| COSMO FIRST LIMITED |
| 2,294 |
| 13.6 |
| 1.42 |
| 8.0 |
| 9.6 |
| 6.4 |
| 9.8 |
| 12.6 |
| Metric | Company | Group median | Rank | Better than |
|---|---|---|---|---|
| P/E (TTM) | 5.2 | 17.6 | 8 of 69 | 90% |
| P/B | 0.7 | 1.4 | 10 of 61 | 83% |
| ROCE | 1.7 | 7.3 | 57 of 71 | 20% |
| ROE | 3.5 | 6.8 | 42 of 66 | 37% |
| Debt / Equity | 1.9 | 0.3 | 63 of 66 | 5% |
| EBITDA margin | 24.4 | 12.1 | 7 of 62 | 90% |
| Market cap | 37 | 131 | 50 of 73 | 32% |
| an event is a fact; a rating is an opinion that requires SEBI RA registration |
| A target price and upside | The current price and the multiples against the group | a target is a forecast; a multiple is a measurement |
| Estimate years marked E | More audited years; no estimates | MarketPing publishes no forecasts — your own model lives on the Models page |
This document is a statistical summary of publicly filed information and market data, prepared by software from primary sources: SEBI results XBRL filed with BSE and NSE, LODR disclosures, shareholding patterns, exchange price data. It contains no research recommendation, no price target and no opinion on the merits of any security, and is not a research report within the meaning of the SEBI (Research Analysts) Regulations, 2014, Regulation 2(1)(w)(vii). Financial statements are as filed (consolidated where the company files consolidated results). Ratios are computed over filed lines. Where a figure is unavailable the table shows a dash rather than an estimate. The business brief is written by MarketPing's reader from the annual report and checked against it; no figure in a table was generated by a model. Nothing here constitutes investment advice, an offer or a solicitation; readers should consult a SEBI-registered adviser before acting. MarketPing is not a SEBI-registered intermediary.
