Cosmo First Limited — Capital/Financing Update 2025

Apr 19, 2025

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CFL/SE/2025-26/ April /04		April 19, 2025
The Manager (Listing)	The Manager (Listing)
BSE Limited	National Stock Exchange of India Ltd.
Phiroze Jeejeebhoy Towers,	Exchange Plaza,
Dalal Street,	Plot no. C/1, G Block,
Mumbai-400 001Scrip Code: 508814	Bandra – Kurla ComplexMumbai-400 051Security ID: “COSMOFIRST”

Sub: Intimation under Regulation 30 of Listing (Obligations and Discloser Requirements) Regulations, 2015- Acquisition of ‘Small Animal Clinic--Diagnostic Imaging and Surgical Center’ by Petcare Division (Zigly).

Dear Sir,

This is to inform you that the Company has entered into definitive agreement for acquisition of a veterinary clinic under the name “ Small Animal Clinic-Diagnostic Imaging and Surgical Center”, Mumbai as a going concern by way of a slump sale . The transaction is expected to be completed by May 15, 2025 or such other date as may be mutually agreed.

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

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Company Secretary & Compliance Officer

Encl: a/a

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ANNEXURE-I

	Name of the target entity, details in brief such assize, turnover etc.;	Business (“the Business”) of Diagnostic Imagingand Surgical Center undertaken by ‘Small AnimalClinic’ Mumbai and includes the following:i. All assets and liabilities of seller, excludingthe excluded assets and excluded liabilities;ii. Brand name, goodwill and logo pertaining to“Small Animal Clinic ”iii. Social media handles/accounts on Facebook,Instagram, LinkedIn, Whatsapp, Justdialpertaining to the business;iv. All backend support software along withrequisite licenses used for inventory/orderprocessing/delivery/ accounting;v. Allemployees & current independentconsultants of seller on rolls or on contract;vi. Allt h i r dp a r t ys u p p l i e r s /v e n d o r s a n d principals and contracts ofsellers;vii. Entire customer database including bothtransacted as well as unverified customeraccounts;viii. Access rights, passwords, login details tovarious services/online portals related to thebusiness;ix. System generated details of past purchasedata and past sales transaction history sinceinception;x. All intellectual property rights pertaining tothe above.The businessgenerated sales revenue of Rs. 1.87Cr for 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;		To be completed by May 15, 2025 or such otherdate as ay be mutually agreed	To be completed by May 15, 2025 or such otherdate as ay be mutually agreed
	Nature of consideration - whether cashconsideration or share swap and details of thesame;		Cash Consideration
	Cost of acquisition or the price at which theshares are acquired		The Business will be acquired for a lumpsumconsideration mutually agreed, to be paid in threetrenches within 36 months of the completion datesubject to customary closing and transactionadjustments.The consideration is not disclosed herein for reasonsof confidentiality.
	Percentage of shareholding / control acquiredand / or number of shares acquired;		Not Applicable since the transaction is by way ofacquisition of the business as a going concern byway 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 thantwo decades and relates to Veterinary Clinic inMumbai.Last 3 years turnover: Rs. in CroresFY231.22FY241.28FY251.87
			FY23	1.22
			FY24	1.28
			FY25	1.87

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