Financial Results

Limited Review Report on Unaudited Standalone Quarterly Financial Results

To the Board of Directors of Cosmo Films Limited

1. We have reviewed the accompanying statement of unaudited standalone financial results of Cosmo Films Limited 01

and Disclosure Requirements) Regulations, 2015, as amended. This Statement which is the responsibility of

relevant Rules issued thereunder; and other accounting principles generally accepted in India. Our responsibility is to issue a conclusion on the Statement based on our review.

1. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE)
   the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.
2. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.
   For S.N. Dhawan & CO LLP Chartered Accountants
   Firm Registration No.: 000050N/N500045
   Rajeev Kumar Saxena Partner
   Membership No.: 077974
   UDIN: 21077974AAAAFJ7026
   Place: Noida
   Date: 27 October 2021

Limited Review Report on Unaudited Consolidated Quarterly Financial Results

To the Board of Directors of Cosmo Films Limited

1. We have reviewed the accompanying statement of unaudited consolidated financial results of Cosmo Films
   Limited for the quarter ended 30 September 2021 and year to date results for the period 01 April 2021 to 30 September
   , being submitted by the Parent pursuant to the requirement of Regulation 33 of the
   sclosure Requirements) Regulations, 2015, as amended.
2. m of Directors, has been prepared in accordance with the recognition and measurement principles laid down in
   the Companies Act, 2013, read with relevant rules issued thereunder, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.
3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE)
   , issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
   We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.
4. The Statement includes the results of the following entities:
5. 1. Cosmo Films Singapore Pte Ltd.
   2. Cosmo Films Korea Limited
   3. Cosmo Films Japan, GK
   4. Cosmo Films Inc.
   5. CF (Netherlands) Holdings Ltd B.V.
   6. CF Investment Holding Private (Thailand) Company Limited
   7. Cosmo Films Poland Sp z.o.o.
   8. Cosmo Speciality Chemicals Private Limited
   9. Cosmo Speciality Polymers Private Limited
6. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review report of the other auditor referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.