Welcome to our dedicated page for Cosmos Health SEC filings (Ticker: COSM), a comprehensive resource for investors and traders seeking official regulatory documents including 10-K annual reports, 10-Q quarterly earnings, 8-K material events, and insider trading forms.
Cosmos Health Inc. filings document the public-company record of a Nevada healthcare issuer with common stock listed on the Nasdaq Capital Market under COSM. Recent Form 8-K reports cover operating results, Regulation FD disclosures, Nasdaq minimum-bid-price compliance matters, board appointments, annual-meeting voting results and capital-structure proposals involving common stock and blank-check preferred stock.
The filing record also includes a Form 12b-25 notice for a delayed annual report and disclosures tied to business performance across contract manufacturing, wholesale distribution, proprietary nutraceutical brands and research and development. These documents address governance, listing status, share authorization, financial reporting timing and the company's operating subsidiaries and product portfolio.
Cosmos Health Inc. (COSM) reported record second-quarter 2026 and first-half 2026 revenue, with Q2 revenue of $18.99 million, up 28.8% year-over-year, and first-half revenue of $36.91 million, up 29.7%. Adjusted revenue rose 31.0% in Q2 to $19.32 million, implying an adjusted annualized revenue run-rate exceeding $75 million.
Adjusted gross profit increased 58.4% in Q2 to $1.84 million, with adjusted gross margin expanding 165 basis points to 9.54%, while operating expenses grew 16.5%, roughly half the revenue growth rate, indicating operating leverage. However, COSM remained unprofitable, with Q2 net loss widening to $6.09 million and EBITDA at $(5.18) million, though adjusted EBITDA modestly improved to $(1.13) million. The balance sheet improved as total liabilities fell 13.3% to $40.79 million, stockholders’ equity rose 12.2% to $20.67 million, and liquid assets totaled $4.15 million. A $5.0 million share repurchase program is underway, with 5,112,000 shares bought for approximately $1.11 million, and 4,874,126 Series B warrants expired unexercised, eliminating about 38% of warrant overhang with no dilution.
Cosmos Health Inc. (COSM) reported higher sales but wider losses for the quarter and six months ended June 30, 2026. Revenue for the quarter rose to $18.99 million from $14.75 million, and six‑month revenue increased to $36.91 million from $28.46 million.
Despite this growth, the company posted a quarterly net loss of $6.09 million versus $2.83 million a year earlier, and a six‑month net loss of $8.89 million versus $3.65 million, driven by higher operating expenses and unfavorable fair‑value changes on convertible notes and digital assets. Operating cash outflow was $2.79 million for the six months.
At June 30, 2026, Cosmos had $2.45 million in cash and restricted cash, positive working capital of $1.83 million, total assets of $61.46 million, liabilities of $40.79 million, and stockholders’ equity of $20.67 million. Management disclosed that recurring losses, negative operating cash flows, and reliance on external financing raise substantial doubt about the company’s ability to continue as a going concern over the next 12 months. To support liquidity, Cosmos raised about $2.94 million via its at‑the‑market equity program, continued to utilize a $300 million senior secured convertible note facility, and authorized a $5 million share repurchase program, under which 2.65 million shares were bought for approximately $0.51 million.
Siokas Grigorios reported reported purchase transactions in this Form 4 filing.
Cosmos Health Inc. CEO and director Grigorios Siokas acquired 349,825 shares of common stock at $0.2001 per share pursuant to a Debt Exchange Agreement dated July 30, 2026, cancelling $70,000 of debt owed to him.
Following this transaction, he directly holds 14,597,917 shares of Cosmos Health common stock. The exchange rate equals the fair market value of the common stock on July 30, 2026, and the transaction was not indicated as being under a Rule 10b5-1 trading plan.
Cosmos Health Inc. reported that Chief Financial Officer Georgios Terzis acquired 328,407 shares of common stock at $0.1827 per share. Under a Debt Exchange Agreement dated July 29, 2026, these Exchange Shares were issued in exchange for $60,000 of debt the company owed to him, bringing his direct holdings to 2,563,805 shares.
Siokas Grigorios reported reported purchase transactions in this Form 4 filing.
Cosmos Health Inc. Chief Executive Officer and 10% owner Grigorios Siokas acquired 766,284 shares of common stock at $0.1827 per share on July 29, 2026 under a Debt Exchange Agreement. He received these Exchange Shares in return for $140,000 of company debt owed to him, increasing his direct holdings to 14,248,092 shares.
COSMOS HEALTH INC. held its 2026 Annual Meeting of Stockholders on July 15, 2026, where stockholders elected six directors and approved several corporate proposals. Holders of 28,315,417 of 60,043,491 outstanding common shares were present or represented by proxy, about 47% of eligible shares.
Stockholders approved the company’s 2026 Equity Omnibus Plan and authorized the designation and issuance of 100,000 shares of Series B Preferred Stock, with rights and preferences set out in a Certificate of Designation filed in Nevada. They also ratified the independent registered public accounting firm. All proposals received approximately 79%–84% affirmative support.
Cosmos Health announced that its board has authorized a share repurchase program of up to $5 million of common stock. The company may buy back shares in the open market, through privately negotiated deals, or other permitted methods under SEC Rules 10b5-1 and 10b-18.
The program runs through December 31, 2026 and can be renewed at the company’s discretion, with actual purchases dependent on market conditions and other factors. CEO Greg Siokas said the plan reflects confidence in record revenue, improving margins, global expansion, and noted the program is almost half of market capitalization as of June 29, 2026.
Terzis Georgios reported open-market purchase transactions in this Form 4 filing.
Cosmos Health Inc. Chief Financial Officer Georgios Terzis acquired 168,135 shares of common stock at $0.2498 per share through a debt-for-equity exchange. Under a Debt Exchange Agreement dated June 16, 2026, $42,000 of debt the company owed to him was converted into these shares.
Following this transaction, Terzis directly holds 2,235,398 Cosmos Health common shares. The transaction reflects an insider increasing his equity stake while eliminating a portion of the company’s outstanding debt obligation to him at the fair market value as of June 16, 2026.