Cosmo First Limited — Capital/Financing Update 2025

Jul 28, 2025

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CFL/S	E	/2025-	26/ JULY /11			J	uly 28,	2025
The MBSEPhiroDalalMumScrip	LzSb	anagerimitede Jeejetreet,ai-400Code:	(Listing) ebhoy Towers,001508814	The Manager (ListinNational Stock ExchExchange Plaza,Plot no. C/1, G BlocBandra – Kurla ComMumbai-400 051Security ID: “COS	g)ange ofk,plexMOFIR	India Ltd.ST”

Sub: Intimation under Regulation 30 of Listing (Obligations and Discloser Requirements) Regulations, 2015- Acquisition of ‘Dr. Santa Animal Healthcare’ by Petcare Division (Zigly).

Dear Sir,

This is to inform you that the Company has entered into Business Transfer agreement for acquisition of a veterinary clinic under the name “Dr. Santa Animal Healthcare”, Bangalore as a going concern by way of a slump sale.

The detailed disclosure as required is enclosed.

You are requested to take the same on your records.

Thanking You

Yours faithfully For Cosmo First Limited

JYOTI Digitally signed by JYOTI DIXIT DIXIT Date: 2025.07.28 16:03:15 +05'30' Jyoti Dixit Company Secretary & Compliance Officer

Encl: as above

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ANNEXURE-I

	Name of the target entity, details in brief such assize, turnover etc.;	Business (“the business”) of animal healthcarefacility, veterinary hospital undertaken by Dr. SantaAnimal Healthcare, a partnership firm based atBangalore. It includes the following:i.All assets, rights and liabilities of seller,excluding the excluded assets and excludedliabilities;ii.Brand name and logo pertaining to “Dr. SantaAnimalHealthcare”andallintellectualproperty rights , if any pertaining thereto;iii. Social media handles/accounts on Facebook,Instagram, LinkedIn, Whatsapp, Justdial, etc.pertaining to the business;iv. All backend support software along withrequisite licenses used for inventory/orderprocessing/delivery/ accounting;v.Allemployees&currentindependentconsultants of seller on rolls or on contractvi. All third party suppliers/ vendors and contractsof seller;vii. Entire customer database including bothtransacted as well as unverified customeraccounts;viii. Access rights, passwords, login details tovarious services/online portals related to thebusiness; andix. Details of past purchase data and past salestransaction history since inception;The business generated sales revenue of Rs. 2.23 Crfor FY 24-25.
	Whether the acquisition would fall withinrelated party transaction(s) and whether thepromoter/promoter group/ group companieshave any interest in the entity being acquired?If yes, nature of interest and details thereof andwhether the same is done at "arms length";	Not a related party transaction.
	Industry to which the entity being acquiredbelongs;	Petcare
	Objects and impact of acquisition (includingbut not limited to, disclosure of reasons foracquisition of target entity, if its business isoutside the main line of business of the listedentity);	The acquisition will accelerate the growth ofVeterinary Services of Company’s Petcare division(Zigly)
	Brief details of any governmental or regulatoryapprovals required for the acquisition;	Not Applicable

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		Indicative time period for completion of theacquisition;		As per the Business Transfer Agreement, Long Stopdate for the transaction is 90 days from date ofexecution of agreement or such other date as may bemutually agreed	As per the Business Transfer Agreement, Long Stopdate for the transaction is 90 days from date ofexecution of agreement or such other date as may bemutually agreed	As per the Business Transfer Agreement, Long Stopdate for the transaction is 90 days from date ofexecution of agreement or such other date as may bemutually agreed
		Nature of consideration - whether cashidi h d dil f h		Cash Consideration
		conseraton or sare swap an etas o te
		same;
		Cost of acuisition or the rice at which the		The Business will be acquired for a lumconsideration mutually agreed, to be paid intrenches within 36 months of the completiosubject to customary closing and transadjustments.The consideration is not disclosed herein for reof confidentiality.		psumthreen dateactionasons
		q pshares are acquired
		Percentage of shareholding / control acquiredand / or number of shares acquired;		Not Applicable since the transaction is by wacquisition of the business as a going conceway of slump sale
		Brief background about the entity acquired interms of products/line of business acquired,date of incorporation, history of last 3 yearsturnover, country in which the acquired entityhas presence and any other significantinformation (in brief);		The Business has been in operation for more thanfive years and relates to Veterinary Clinic inBangalore.Last 3 years turnover:FY25Rs. 2.23 CrFY24Rs.3.12 CrFY23Rs.1.98 Cr
				FY25	Rs. 2.23 Cr
				FY24	Rs.3.12 Cr
				FY23	Rs.1.98 Cr

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