COSMOS HEALTH INC.: 10-K filed 2024-08-05

Name: COSMOS HEALTH INC.: 10-K filed 2024-08-05
Creator: COSMOS HEALTH INC.

What COSMOS HEALTH INC. reported in its annual report filed 2024-08-05 (fiscal FY 2023): 54 published measures, 107 facts as tagged in accession 0001477932-24-004545.

This filing

Form: 10-K (annual report)
Filed: 2024-08-05
Fiscal period: fiscal FY 2023
Accession: 0001477932-24-004545 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All COSMOS HEALTH INC. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit	Days
At 2023-12-31	66,014,811	USD
At 2022-12-31	68,038,621	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit	Days
At 2023-12-31	29,971,783	USD
At 2022-12-31	28,381,912	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit
At 2023-12-31	36,043,028	USD
At 2022-12-31	39,284,295	USD
At 2021-12-31	4,379,463	USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	-18,542,654	USD	365
2022-01-01 to 2022-12-31	-13,830,371	USD	365

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	-15,635,999	USD	365
2022-01-01 to 2022-12-31	-14,870,639	USD	365

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	1,313,195	USD	365
2022-01-01 to 2022-12-31	74,207	USD	365

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	53,376,874	USD	365
2022-01-01 to 2022-12-31	50,347,652	USD	365

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	12,694,007	USD	365
2022-01-01 to 2022-12-31	35,048,288	USD	365

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	-13,760,357	USD	365
2022-01-01 to 2022-12-31	-21,497	USD	365

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit	Days
At 2023-12-31	-91,644,233	USD
At 2022-12-31	-66,232,813	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	11,968,665	shares	365
2022-01-01 to 2022-12-31	1,928,172	shares	365

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	-2.15	USD/shares	365
2022-01-01 to 2022-12-31	-33.16	USD/shares	365

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	-2.15	USD/shares	365
2022-01-01 to 2022-12-31	-33.16	USD/shares	365

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

Period	Value	Unit	Days
2022-01-01 to 2022-12-31	-775,051	USD	365

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

Period	Value	Unit	Days
At 2023-12-31	10,455,499	USD
At 2022-12-31	1,817,025	USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	577,931	USD	365
2022-01-01 to 2022-12-31	24,401	USD	365

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	-21,831,217	USD	365
2022-01-01 to 2022-12-31	-7,474,036	USD	365

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

Period	Value	Unit	Days
At 2023-12-31	36,607,780	USD
At 2022-12-31	56,366,913	USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	866,476	USD	365
2022-01-01 to 2022-12-31	2,345,410	USD	365

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

Period	Value	Unit	Days
At 2023-12-31	24,322,470	USD
At 2022-12-31	21,748,854	USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

Period	Value	Unit
At 2023-12-31	49,697	USD
At 2022-12-31	49,697	USD
At 2018-12-19	49,697	USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

Period	Value	Unit	Days
At 2023-12-31	7,279	USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

Period	Value	Unit	Days
At 2023-12-31	19,759,254	USD
At 2022-12-31	23,691,997	USD

Common-stock repurchase payments

Cash paid to reacquire common stock during the period. This is not an authorization limit or a direct measure of the net change in share count.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	100,452	USD	365

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	26,180,786	USD	365
2022-01-01 to 2022-12-31	13,430,993	USD	365

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

Period	Value	Unit	Days
At 2023-12-31	4,789,054	USD
At 2022-12-31	3,451,868	USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	4,349,569	USD	365
2022-01-01 to 2022-12-31	5,956,957	USD	365

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit	Days
At 2023-12-31	15,895,975	shares
At 2022-12-31	10,589,915	shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

Period	Value	Unit
At 2023-12-31	3,833,195	USD
At 2022-12-31	20,749,683	USD
At 2021-12-31	286,487	USD

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

Period	Value	Unit	Days
At 2023-12-31	129,008,301	USD
At 2022-12-31	112,205,952	USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

Period	Value	Unit	Days
At 2023-12-31	-419,844	USD
At 2022-12-31	-1,132,635	USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

Period	Value	Unit	Days
At 2023-12-31	1,131,552	USD
At 2022-12-31	1,069,747	USD

Long-term debt

Long-term borrowings under this concept, which can include the current portion depending on presentation. It is not total liabilities and may exclude leases and other obligations.

Period	Value	Unit	Days
At 2023-12-31	4,606,227	USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

Period	Value	Unit	Days
At 2023-12-31	11,503,625	USD
At 2022-12-31	2,694,848	USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

Period	Value	Unit	Days
At 2023-12-31	1,048,126	USD
At 2022-12-31	877,823	USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

Period	Value	Unit	Days
At 2023-12-31	7,634,486	USD
At 2022-12-31	657,217	USD

Other noncurrent liabilities

Noncurrent liabilities the filer does not present separately. The composition differs by filer and is described only in the filing.

Period	Value	Unit	Days
At 2023-12-31	1,763,845	USD
At 2022-12-31	1,358,803	USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

Period	Value	Unit	Days
At 2023-12-31	166,348	USD
At 2022-12-31	275,547	USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

Period	Value	Unit	Days
At 2023-12-31	1,811,911	USD
At 2022-12-31	1,546,225	USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	-18,542,654	USD	365
2022-01-01 to 2022-12-31	-13,055,320	USD	365

Profit or loss including noncontrolling interests

Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	-18,542,654	USD	365
2022-01-01 to 2022-12-31	-13,830,371	USD	365

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	-25,071,043	USD	365
2022-01-01 to 2022-12-31	-64,926,299	USD	365

Net income available to common stockholders

Net income after preferred dividends and similar adjustments, the numerator for basic earnings per share. It can be lower than reported net income.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	-25,783,834	USD	365
2022-01-01 to 2022-12-31	-63,945,285	USD	365

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	19,642,005	USD	365
2022-01-01 to 2022-12-31	10,183,025	USD	365

Depreciation expense

Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	353,043	USD	365
2022-01-01 to 2022-12-31	70,109	USD	365

Amortization of intangible assets

Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	239,841	USD	365
2022-01-01 to 2022-12-31	33,085	USD	365

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	-65,867	USD	365
2022-01-01 to 2022-12-31	-2,424,649	USD	365

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	3,288,563	USD	365
2022-01-01 to 2022-12-31	-5,581,284	USD	365

Current income tax expense or benefit

Income tax expense or benefit for the period that is currently payable or refundable. It differs from cash taxes paid and from total tax expense.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	0	USD	365
2022-01-01 to 2022-12-31	-75,724	USD	365

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	0	USD	365
2022-01-01 to 2022-12-31	850,775	USD	365

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	406,885	USD	365
2022-01-01 to 2022-12-31	588,051	USD	365

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	0	USD	365
2022-01-01 to 2022-12-31	6,000,000	USD	365

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	5,484,213	USD	365
2022-01-01 to 2022-12-31	3,073,366	USD	365

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	890,903	USD	365
2022-01-01 to 2022-12-31	485,469	USD	365

Inspect the source

Entity: COSMOS HEALTH INC. / CIK 0001474167
Captured: 2026-09-20T09:07:57.368Z
SEC response SHA-256: f91884dcfc5ed49a155a49d6e8abdd1a5d8586cbb0334ac226e4561bd32d019e

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

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import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001474167.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))