Earnings calls / COSMOFIRST · August 7, 2026

Cosmo First Ltd Q1 FY27 Earnings Call Summary

Cosmo First Q1 FY27 revenue rose 46% YoY to ₹1,166 crore and EBITDA 26% to ₹147 crore, but margin fell to 12.6% as raw material pass-through inflated revenue; per-kg EBITDA improved ~15% on 9% volume growth and specialty mix at 61%. The real driver was higher BOPP gross margin of ₹30/kg including a one-time inventory gain, while BOPET dropped to ₹9/kg on overcapacity. Management guided ~20% FY27 revenue growth, ROCE rising from 11% to 15-20% in 12-24 months, and net debt below 2x EBITDA within a year. Risks: port congestion cut export volumes, BOPET margins remain weak, and consumer businesses still burn cash with Ziggly breakeven two-plus years away.

Revenue
Margin
Demand
Guidance
Tone
Metrics raised 1
  • Specialty Chemicals revenue target accelerated to ₹400-500 crores by FY29 (from FY30 guided earlier)

Event Participants

Executives

2 Neeraj Jain - Group Chief Financial Officer, Cosmo First Limited, Pankaj Poddar - Group Chief Executive Officer, Cosmo First Limited

Analysts

10 Aman Kumar Santalia - AK Securities, Aaryan Vadaria - Aequitas Investments, Chandvi Shah - Share India, Dhwaneet Savla - Sabla Family office, Kevin Gandhi - Cap Grow Capital, Love Gupta - County Cyclic PMS, Nirav Jimudia - Anvil Wealth, Raman KD - Sequent Investments, Sanya Kothari - AUM Capital, Saran Gupta - SAN Investments

Financials & KPIs

Metric Reported Commentary
Consolidated Revenue ₹1,166 crores +46% YoY; 9% volume growth with balance from raw material price pass-through post West Asia conflict
Sales Volume +9% YoY Partially impacted by lower export volumes due to port congestion (in-transit volumes not booked) and BOPP line maintenance
EBITDA ₹147 crores +26% YoY vs ₹116 crores; driven by 9% volume growth, 12% specialty volume growth, improved base film margins, US tariff relief, and B2B verticals profitability
EBITDA Margin 12.6% Down vs 14.5% YoY as revenue inflated by raw material pass-through; per-kg contribution margin improved ~15%
BOPP Gross Margin ₹30/kg vs ₹20/kg in Q4 FY26 and ₹23/kg in Q1 FY26; includes one-time inventory/stock gain
BOPET Gross Margin ₹9/kg vs ₹18/kg in Q4 FY26 and ₹13/kg in Q1 FY26; smaller segment (30,000 MT capacity)
Premier Specialty Contribution ₹45/kg Improved from ₹36/kg previous quarter
Specialty Film Margin ₹63/kg Stable QoQ; sustained 60+ premium over commodity films
Net Debt ₹1,166 crores Flat QoQ; 2.3x EBITDA; working capital up ₹85 crores due to raw material price increase
ROCE 11% (FY26) Target 15-20% over next 12-24 months via volume growth, mix improvement, cost efficiencies

Geographic & Segment Commentary

  • Flexible Packaging (Films): Core business grew volume 9% YoY with BOPP gross margin of ₹30/kg (incl. stock gain). Specialty contribution improved to ₹45/kg with specialty film margins stable at ₹63/kg. Film capacity utilization at 85%, with 15% headroom. Specialty mix at 61%, highest in five quarters; focus on scaling to 70%. New products launched: synthetic paper film for high-end digital printing, PVC-free green graphic films, anti-fog transparent BOPET films; secured international patent for CPP film technology (6 patents granted, 11 pending).

  • Specialty Chemicals: 34% YoY top-line growth with 25% EBITDA margin (up 2% QoQ despite rapid scale-up). ~80% of business currently backward integration for film/consumer verticals at arm's length pricing; external sales growing faster and expected to reach balanced mix medium-term. FY30 target of ₹400-500 crores likely surpassed by FY29. Capacity utilization headroom of 15-20%.

  • Rigid Packaging (CosmoPlast): 58% YoY revenue growth; turned EBITDA positive at ~7% normalized (10%+ including incentives). FY27 revenue guided ₹150-160 crores vs ₹100 crores FY26, ₹200+ crores next year. Adding 50% capacity over next two quarters with minimal capex; ROCE target 20%+ at scale.

  • Consumer Businesses (Cosmo Consumer & Ziggly): Cosmo Consumer grew 4.5x last year, expected 3x+ in FY27; launched first 4C Cosmo Car Care center in Pune, TV advertising from July 2026; operating at ~25% gross margin expanding toward 35-40%. Ziggly (pet care) grew 70% YoY with gross margin ~50%; 47 centers, 29,000 customers, ₹100 crores annualized GMV run rate; breakeven expected at ~₹250 crores revenue (2+ years). Both businesses scale toward ₹500-1,000 crores over 5-6 years.

Company-Specific & Strategic Commentary

  • ROCE Improvement Program: With ₹1,200 crores capex cycle largely complete, focus shifted to asset utilization and cash generation. Management targets ROCE of 15-20% over 12-24 months from ~11% in FY26 through volume growth, specialty mix shift, US tariff benefit, and cost efficiencies.

  • Debt Reduction Roadmap: Net debt flat at ₹1,166 crores (2.3x EBITDA) despite ₹85 crores working capital increase. Target below 2x EBITDA within 12 months; ₹400-500 crores absolute debt reduction over next two years with near-zero incremental capex.

  • US Tariff Rectification: US subsidiary received ~$7 million refund in July 2026 on reversal of additional customs duties from FY25-26; pending customer refunds so not recognized in Q1 results. US business expected to grow 25-30% FY27.

  • Value Unlock Initiatives: Management confirmed working on unlocking value in pet care vertical; B2B businesses (films, chemicals, rigid packaging) all profitable in Q1 FY27.

Guidance & Outlook

Metric Guidance / Outlook Commentary
Overall Revenue Growth ~20% FY27 Driven by core film business recovery, raw material pass-through, and volume ramp-up; new businesses on blended basis to grow ~60%
New Business Revenue Growth ~60% FY27 Specialty chemicals (towards FY29 target), rigid packaging (₹150-160 crores revenue), Cosmo Consumer (3x growth)
Net Debt / EBITDA Below 2x in 12 months Debt reduction of ₹400-500 crores over 2 years via EBITDA growth and internal accruals; no significant capex planned
ROCE 15-20% over 12-24 months From ~11% FY26; levers: capacity utilization, specialty mix (61%→70%), cost efficiencies
Specialty Mix ~67-68% by FY27 year-end From 61% current; capability exists for 85-90% specialty
Rigid Packaging Revenue ₹200+ crores FY28 From ₹100 crores FY26; capacity up 50% with minimal capex
Specialty Chemicals ₹400-500 crores by FY29 (vs FY30 guided) 15-20% capacity headroom; external sales growing faster than internal
Ziggly Breakeven ~₹250 crores revenue; 2+ years Monthly run rate at ₹100 crores; EBITDA loss narrowing QoQ
Debt Reduction ₹400-500 crores over 2 years Internal accruals + EBITDA growth; ₹70 crores already reduced in past 9 months

Risks & Constraints

Risk Context
Raw Material Availability & Price Volatility West Asia conflict disrupted polymer supply; Indian petrochemicals shifted to LPG. Cosmo managed continuity but all players impacted. Pass-through inflates revenue without margin benefit; BOPP stock gain is one-time and market-dependent.
Port Congestion / Logistics 13% volume loss in Q1 due to port disturbances; in-transit export volumes delayed revenue recognition. Expected to normalize, but recurring risk to quarterly volume timing.
BOPET Overcapacity India BOPET segment remains overcapacity; margins compressed at ₹9/kg vs ₹13/kg YoY. Antidumping duty recently levied expected to aid margin recovery; management shifting commodity BOPET to specialty.
Consumer Business Losses Ziggly and Cosmo Consumer continue to burn cash; combined losses widened in Q1 (consumer) as investments ahead of revenue (4 new retail centers, TVC launch, inventory). Breakeven for Ziggly 2+ years away; Cosmo Consumer nearly EBITDA breakeven in Q1.
Foreign Exchange Fluctuation Other income volatile (₹11 crores this quarter vs ₹25 crores YoY); forex swings impacting reported profitability.
Tariff / Trade Policy Changes US tariff situation impacted prior year; reversal and $7 million refund received July 2026, but future tariff policy shifts remain a watch item for export business.

Q&A Highlights

  • ROCE Improvement Path

    • Question: With ₹1,200 crores capex over last 3-4 years and ROCE at 8-10% in FY26, how will ROCE move over 2 years and what are the levers per business? (Nirav Jimudia - Anvil Wealth)
    • Answer: ROCE was ~11%; target 15-20% within 12-24 months via volume growth (15% more film capacity to sell), specialty chemical and plastic scaling, US growth of 25-30%, and cost efficiencies. B2C businesses also growing phenomenally. (Neeraj Jain - Group CFO)
  • Raw Material Pass-Through & Margin Sustainability

    • Question: Revenue grew 46% but EBITDA only 26%; why margin decline and can high crude prices be passed through? (Raman KD - Sequent Investments)
    • Answer: Gap is raw material pass-through inflating denominator; per-kg contribution improved across all categories and EBITDA per kg improved ~15%. Structural drivers (volume, specialty mix, US tariff benefit, specialty chemicals, plastic profitability) are sustainable; BOPP inventory gain is one-time. BOPET margins down QoQ but antidumping duty should improve; July spreads in line with Q1. (Neeraj Jain - Group CFO)
  • Rigid Packaging Growth Strategy

    • Question: How does rigid packaging grow given robust FMCG demand? (Raman KD - Sequent Investments)
    • Answer: Adding 50% capacity with minimal capex; FY27 revenue ₹150-160 crores vs ₹100 crores FY26, ₹200+ crores next year. Normalized EBITDA margin 7% (10%+ with incentives) vs losses last year; ~250+ crore revenue gives 20%+ ROCE path. (Neeraj Jain - Group CFO; Pankaj Poddar - Group CEO)
  • Capacity Utilization Details

    • Question: What is capacity utilization for films, specialty chemicals, and rigid packaging? (Chandvi Shah - Share India)
    • Answer: Film business at 85% utilization with 15% headroom to fill over next two quarters; specialty chemicals have 15-20% more capacity; plastic adding 50% capacity (currently ~100% utilized) with capacity still remaining even at ₹200+ crores. (Neeraj Jain - Group CFO)
  • Ziggly Breakeven & Unit Economics

    • Question: What revenue level will Ziggly and Cosmo Consumer break even at? (Love Gupta - County Cyclic PMS)
    • Answer: Ziggly breakeven at ~₹250 crores revenue; currently ₹100 crores monthly run rate with gross margin ~50% and narrowing EBITDA losses. Cosmo Consumer nearly EBITDA breakeven in Q1; can make money before ₹100 crores but brand building in India and overseas delays profit realization. (Neeraj Jain - Group CFO)
  • Specialty Chemical Timeline Acceleration

    • Question: Given 34% YoY growth in Q1, will the FY30 target of ₹400-500 crores be accelerated? (Sanya Kothari - AUM Capital)
    • Answer: Likely surpassed by FY29. Debt reduction target of ₹400-500 crores over 2 years via EBITDA growth plus internal accruals; already reduced ₹70 crores net debt in 9 months despite ₹85 crores working capital increase. (Neeraj Jain - Group CFO)
  • Debt Reduction & Renewable Savings

    • Question: Does net debt/EBITDA below 2x rely primarily on EBITDA growth or absolute repayment? (Sanya Kothari - AUM Capital)
    • Answer: Both. Debt reduced ₹70 crores in 9 months despite working capital increase; target ₹400-500 crores absolute debt reduction over 2 years. Renewable PPAs (₹25 crores annual savings) not yet active - one kicks in Q3 FY27, another Q1 FY28. (Neeraj Jain - Group CFO; Pankaj Poddar - Group CEO)
  • Consumer Business Strategy & Margins

    • Question: What is the approach for consumer businesses (product development vs white labeling) and what margin thresholds apply? (Aaryan Vadaria - Aequitas Investments)
    • Answer: Each business has separate team and P&L; Cosmo Consumer is first to manufacture graphene and ceramic coatings in India (currently imported). Domestic brand building over next 3-4 years; exports start white-label, transition to own brand. Gross margins improved from 15-17% to 25%; target 35-40% as scale ramps. (Neeraj Jain - Group CFO)
  • Specialty Mix Path to 90%

    • Question: With only 15% spare capacity, how will specialty mix increase to 85-90%? (Kevin Gandhi - Cap Grow Capital)
    • Answer: No capacity ceiling for specialty - current 61% mix is highest in five quarters; objective is 70% with incremental capacity allocated to specialty. Value-added assets already in place; scaling existing specialty products plus new product development. (Neeraj Jain - Group CFO)
  • Volume Growth Underperformance

    • Question: Why was volume growth only 9% when new lines normalized last year? Was it tariff or logistics? (Aaryan Vadaria - Aequitas Investments)
    • Answer: In-transit volume exceptionally high due to port disturbances (exports not booked until crossing Indian sea); 1-2 thousand tons of BOPP line under maintenance. Expect recovery in Q2. (Neeraj Jain - Group CFO)

Key Takeaway

Cosmo First delivered a strong Q1 FY27 with revenue up 46% YoY to ₹1,166 crores and EBITDA up 26% to ₹147 crores, though EBITDA margin compressed to 12.6% on raw material pass-through inflation; per-kg contribution improved across all film categories (BOPP at ₹30/kg including stock gain, specialty at ₹45/kg). All B2B verticals turned profitable - specialty chemicals grew 34% with 25% EBITDA margins, rigid packaging hit 7% normalized EBITDA, and consumer businesses (Ziggly at 70% growth, Cosmo Consumer near breakeven) continue scaling. With the ₹1,200 crores capex cycle complete, management's strategy centers on ROCE improvement from 11% toward 15-20% over 12-24 months, specialty mix expansion from 61% toward 70%, and net debt reduction to below 2x EBITDA within 12 months and ₹400-500 crores absolute over two years. FY27 guidance of 20% overall revenue growth (60% new businesses) is complemented by US tariff refunds ($7 million) and cost efficiency initiatives. Key watch points: raw material price sustainability, port logistics normalization, consumer business cash burn, and BOPET overcapacity correction.

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