{"filings":[{"id":593356,"accession_number":"0001477932-26-003403","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2026-05-22T13:30:32+00:00","items":["2.02","9.01"],"status":"ready","headline":"Cosmos Health Q1 revenue +31% to $17.93M; net loss widens to $2.81M","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Q1 revenue $17.93M, up 31% YoY from $13.71M; adjusted revenue $18.40M (+34.2%).","Net loss of ($2.81M) vs ($0.82M) in Q1 2025, driven by $1.15M in non-cash items.","Total liabilities reduced $4.5M (-9.6%) to $42.54M; stockholders' equity up 7.6% to $19.83M.","Adjusted EBITDA near breakeven at ($229,596); company expects positive EBITDA as revenues scale.","Strategic investments in U.S. expansion via 18 Series platform; Q2 momentum continues."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.06,"consensus_revenue_estimate":null,"consensus_revenue_actual":17927892.0,"consensus_period":"2026-Q1","consensus_source":"xbrl_only","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":93048,"accession_number":"0001477932-26-002316","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2026-04-16T23:59:59+00:00","items":["2.02","9.01"],"status":"ready","headline":"Cosmos Health reports record FY2025 revenue $65.3M, up 20%; gross profit +83%, adjusted EPS improves 82%","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Revenue $65.3M (+20% YoY); gross profit $7.9M (+83%); gross margin 12.1% (+418 bps).","Adjusted EPS improved to ($0.12) from ($0.65) (+82%); adjusted EBITDA loss narrowed to $3.36M.","Cash and equivalents $3.5M, up 10x from $0.3M; total assets $65.5M (+21%).","CEO Greg Siokas increased ownership by 3.3M shares; secured $300M digital asset financing facility.","Contract manufacturing deals for 12M+ units; Sky Premium Life 60 new SKUs; U.S. expansion with NOOR Collagen."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":120653,"accession_number":"0001477932-25-009040","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2025-12-18T23:59:59+00:00","items":["3.01","9.01"],"status":"ready","headline":"Cosmos Health receives Nasdaq bid-price deficiency notice; 180-day cure period","summary_kind":"llm","event_type":"regulatory","confidence":"high","bullets":["Received non-compliance letter on Dec 11, 2025 for bid price below $1.00 for 30 consecutive business days.","Has 180 calendar days to regain compliance by closing at $1.00 for at least 10 consecutive business days.","Company intends to effect a reverse stock split if it cannot otherwise meet the listing rule.","An indicator will be displayed on NASDAQ quotation information for COSM shares."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":120652,"accession_number":"0001477932-25-008402","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2025-11-17T23:59:59+00:00","items":["2.02","7.01","9.01"],"status":"ready","headline":"Cosmos Health Q3 2025 revenue $17.1M (+38% YoY), record gross margin 15.2%, cash jumps to $4.63M","summary_kind":"llm","event_type":"earnings","confidence":"high","bullets":["Q3 2025 revenue $17.11M (up 38% YoY); gross profit $2.60M (+116%), gross margin 15.21% (vs 9.72%).","Adjusted EBITDA loss narrowed 74% to ($0.19M); adjusted EPS $(0.02) vs $(0.34) a year ago.","Cash and cash equivalents surged to $4.63M from $0.66M at June 30, 2025.","Secured $300M digital financing facility and commenced Ethereum purchases.","Contract manufacturing agreement for 3M MYCOFAGYL pessaries annually; Sky Premium Life enters Oman."],"consensus_eps_estimate":null,"consensus_eps_actual":-0.32,"consensus_revenue_estimate":null,"consensus_revenue_actual":45568655.0,"consensus_period":"2025-Q3","consensus_source":"xbrl_only","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":120651,"accession_number":"0001477932-25-007629","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2025-10-17T23:59:59+00:00","items":["7.01","8.01","9.01"],"status":"ready","headline":"Cosmos Health regains compliance with Nasdaq minimum bid price requirement","summary_kind":"llm","event_type":"regulatory","confidence":"high","bullets":["Received Nasdaq notice on Oct 15, 2025 confirming compliance with Minimum Bid Price Rule.","Closing bid price was at or above $1.00 for 18 consecutive business days (Sep 22 - Oct 15, 2025).","Compliance achieved organically; CEO cites strategic initiatives and strengthened fundamentals.","Nasdaq has closed the matter; no further action required."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":120650,"accession_number":"0001477932-25-007365","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2025-10-06T23:59:59+00:00","items":["5.02","9.01"],"status":"ready","headline":"Cosmos Health appoints Theodoros Karkantzos to Board of Directors","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Appointed effective September 30, 2025, term expiring at 2026 annual meeting.","Also appointed to Nominating and Corporate Governance Committee.","Annual cash board fee $10,000; committee fee $5,000; equity under 2025 Omnibus Plan.","Karkantzos has 15+ years investment/business development experience; co-founded Blue Dot Digital Agency.","No prior transactions with the company other than unpaid consulting via C Capital Media."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":120649,"accession_number":"0001477932-25-007274","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2025-10-01T23:59:59+00:00","items":["5.02","5.07","5.03","9.01"],"status":"ready","headline":"Cosmos Health shareholders approve 1.5B common share increase and reverse split authorization at 2025 annual meeting","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Elected six directors: Siokas, Demetriades, Hoidas, Aslidis, Bhutawala, Karkantzos with majority votes.","Approved increase of authorized common stock to 1.5B shares and preferred stock to 300M shares (13.8M for).","Authorized board to effect reverse stock split at its discretion (13.9M for).","Approved issuance of shares upon conversion of notes under Nasdaq Listing Rule 5635(d) (13.96M for).","Ratified auditor, approved 2025 Equity Omnibus Plan, and set non-binding say-on-pay frequency at three years."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":137239,"accession_number":"0001477932-25-007111","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2025-09-29T23:59:59+00:00","items":["7.01","9.01"],"status":"ready","headline":"Cosmos Health CEO letter details $300M digital asset facility, H1 revenue up 11.7%, 2027 guidance","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Secured $300M senior secured convertible note; 72.5% net proceeds to digital treasury (ETH, BTC, SOL).","H1 2025 revenue $28.46M (+11.7% YoY); gross profit $3.21M (+53%).","2024 revenue $54.43M (+2%); net loss ($4.74M); adjusted EBITDA ($3.73M).","2027 targets: revenue ~$155.8M, adj. EBITDA ~$29.4M, positive operating cash flow.","Sky Premium Life expanded to US, UAE, Qatar, Central Europe; now 150+ SKUs."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":137238,"accession_number":"0001477932-25-005628","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2025-08-11T23:59:59+00:00","items":["1.01","2.03","3.02","9.01"],"status":"ready","headline":"Cosmos Health closes $8M senior secured convertible note with 9% OID, conversion at $1.05","summary_kind":"llm","event_type":"debt","confidence":"high","bullets":["Issued $8M original principal 9% senior secured convertible note to institutional investor on August 7, 2025.","Note matures August 7, 2027; interest 9% p.a., payable monthly in stock or cash at company's option.","Conversion price initially $1.05 per share, subject to market price adjustment; beneficial ownership cap 4.99% (up to 9.99%).","Note ranks senior to all existing and future debt except permitted indebtedness; secured by permitted liens.","Offered in private placement under Section 4(a)(2); proceeds not specified but typical for general corporate purposes."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":137237,"accession_number":"0001477932-25-005501","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2025-08-06T23:59:59+00:00","items":["1.01","2.03","3.02","8.01","9.01"],"status":"ready","headline":"Cosmos Health secures up to $300M convertible note facility for Ethereum treasury strategy","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Up to $300M in 9% senior secured convertible notes; initial $8M close on Aug 6, 2025.","72.5% of net proceeds to be used to acquire Ethereum (ETH) as a digital asset treasury reserve.","Shares convertible at market-based pricing; beneficial ownership cap of 4.99% (can increase to 9.99%).","Company must call shareholder meeting within 60 days to approve increase in authorized shares to 1.5B.","Remaining proceeds for working capital, R&D, and U.S. manufacturing expansion; Curvature Securities placement agent."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":154538,"accession_number":"0001477932-25-003402","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2025-05-07T23:59:59+00:00","items":["3.01","9.01"],"status":"ready","headline":"Cosmos Health receives Nasdaq extension to Nov 3, 2025 for minimum bid price compliance","summary_kind":"llm","event_type":"regulatory","confidence":"high","bullets":["Nasdaq granted 180-day extension through Nov 3, 2025 to meet $1.00 minimum bid price rule.","Company was previously notified of non-compliance on Nov 6, 2024; initial period ended May 5, 2025.","To regain compliance, closing bid must be at least $1.00 for 10 consecutive business days.","CEO Greg Siokas expressed confidence in meeting listing requirements within extended timeframe."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":173088,"accession_number":"0001477932-25-001107","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2025-02-18T23:59:59+00:00","items":["7.01","9.01"],"status":"ready","headline":"Cosmos Health postpones S-1 offering until after 2024 10-K filing","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Cosmos Health will not proceed with its Form S-1 offering until after filing the 2024 Annual Report on Form 10-K.","The decision is disclosed via press release dated February 18, 2025; no reasons or financial impact provided.","The delay postpones potential equity capital raise, but no timeline for resumption given."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":173087,"accession_number":"0001477932-25-000519","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2025-01-29T23:59:59+00:00","items":["2.03","9.01"],"status":"ready","headline":"Cosmos Health subsidiary CosmoFarm issues €2.2M secured bond at Euribor+2.95%, matures 2030","summary_kind":"llm","event_type":"debt","confidence":"high","bullets":["CosmoFarm S.A. issued €2.2M ($2.29M) secured bond from a European bank on Jan 27, 2025.","Loan split into Series A (€700k, 10 semi-annual installments) and Series B (€1.5M, bullet at maturity).","Interest rate: 2.95% + 6-month Euribor, payable semi-annually; maturity January 27, 2030.","Proceeds for strategic growth, working capital; bond secured by CosmoFarm's building.","Company retains option to upsize the bond issuance to raise additional non-dilutive capital."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":173086,"accession_number":"0001477932-25-000373","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2025-01-22T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"Cosmos Health enters exclusive license for two cancer-treatment patents; up to EUR 7.5M buy-out","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Exclusive worldwide license for two patents (filed 2016, 2017) to treat cancer; commercialize via R&D and trials.","Initial payment $500K by Dec 31, 2024; fixed EUR 350K/year 2025-2030; thereafter 1.5% of Net Sales.","Buy-out option to acquire patents for total EUR 7,500,000 (EUR 4M for Patent 1, EUR 3.5M for Patent 2).","Licensor DocPharma is a related party; agreement governed by New York law; term for life of patents or 20 years.","Cosmos has right to sublicense and terminate for convenience after 5 years; Licensor can terminate for uncured breach."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":190110,"accession_number":"0001477932-24-007534","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2024-11-21T23:59:59+00:00","items":["5.07"],"status":"ready","headline":"Cosmos Health shareholders approve reverse split authorization, elect directors at annual meeting","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["All six director nominees elected; Grigorios Siokas received 90.6% approval, John Hoidas lowest at 69.4%.","Authorization granted to board for reverse stock split at its discretion with 92.4% shareholder support.","2024 Omnibus Equity Incentive Plan approved with 78.3% of votes cast in favor.","Ratification of independent auditor (Deloitte?) passed with 99.7% affirmative votes.","Issuance of shares under warrant inducement approved with 70.4% support."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":190109,"accession_number":"0001477932-24-007041","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2024-11-12T23:59:59+00:00","items":["3.01","9.01"],"status":"ready","headline":"Cosmos Health receives Nasdaq bid price deficiency notice; 180-day cure period","summary_kind":"llm","event_type":"regulatory","confidence":"high","bullets":["Nasdaq notified Cosmos Health of non-compliance with minimum $1.00 bid price rule as of Nov 6, 2024.","Company has 180 calendar days from Nov 6, 2024 to regain compliance by closing bid price >= $1.00 for 10 consecutive days.","Company may effect a reverse stock split if unable to regain compliance otherwise.","Nasdaq will display a non-compliance indicator for COSM securities."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":206609,"accession_number":"0001477932-24-005967","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2024-09-27T23:59:59+00:00","items":["1.01","3.02","9.01"],"status":"ready","headline":"Cosmos Health enters warrant exchange agreement, issues 9.7M new warrants at $0.95","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Holder exercised 4,874,126 December 2023 warrants at reduced price of $0.8701 per share.","Company issued 9,748,252 new 2024 warrants (Series A & B) exercisable after stockholder approval.","Series A warrants have 5-year term; Series B warrants have 18-month term; both at $0.95 strike.","A.G.P./Alliance Global Partners acted as financial advisor for the inducement transaction.","New warrants are unregistered securities issued under Section 4(a)(2) and Regulation D."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":206608,"accession_number":"0001477932-24-004310","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2024-07-22T23:59:59+00:00","items":["8.01","9.01"],"status":"ready","headline":"Cosmos Health regains Nasdaq minimum bid price compliance","summary_kind":"llm","event_type":"regulatory","confidence":"high","bullets":["Received Nasdaq notification on July 19, 2024 that it regained compliance with Listing Rule 5550(a)(2).","Closing bid price was $1.00 or greater for ten consecutive business days from July 5 to July 18, 2024.","CEO Greg Siokas stated compliance was achieved organically without a reverse stock split.","Nasdaq has closed the matter; no further action required."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":223784,"accession_number":"0001477932-24-003315","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K/A","filed_at":"2024-05-28T23:59:59+00:00","items":["4.01","3.01","9.01"],"status":"ready","headline":"Cosmos Health receives additional Nasdaq delinquency notice for late 10-K and 10-Q filings","summary_kind":"llm","event_type":"regulatory","confidence":"high","bullets":["Received Nasdaq delinquency letter on May 21, 2024 for failure to timely file Q1 2024 Form 10-Q and remaining delinquent on 2023 Form 10-K.","Must submit compliance plan by June 17, 2024; if accepted, extension possible until October 14, 2024.","Dismissed auditor KPMG on April 26, 2024; appointed RBSM LLP on May 21, 2024 after formal acceptance.","KPMG flagged potential illegal act involving third-party vendor; company disputes, says independent inventory count substantiated the transaction.","No immediate effect on Nasdaq listing; shares continue trading under symbol COSM."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":223783,"accession_number":"0001477932-24-002502","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K/A","filed_at":"2024-05-03T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Cosmos Health dismisses KPMG amid dispute over inventory transactions; appoints RBSM","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["KPMG dismissed on April 26, 2024 after failing to complete 2023 audit timely; cites unresolved inventory concerns.","KPMG claims it identified transactions suggesting an illegal act may have occurred and requested investigation.","Company denies KPMG raised illegal-act claim; says independent inventory count on April 30 validated the transactions.","RBSM LLP appointed as new auditor on April 29, 2024 to audit FY 2023 financials, subject to client acceptance.","Audit Committee informed on April 10 that KPMG suspended work, causing delay in filing Form 10-K for 2023."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.78,"calibrated_materiality_score":0.78,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":223782,"accession_number":"0001477932-24-002483","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K/A","filed_at":"2024-05-02T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Cosmos Health dismisses KPMG, hires RBSM; KPMG flags possible illegal act, company disagrees","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed KPMG as auditor immediately on April 26, 2024; KPMG unable to complete 2023 audit on time.","KPMG says it identified transactions with a third-party consignment vendor suggesting an illegal act may have occurred and requested investigation.","Company disputes; says KPMG never said 'illegal act,' and inventory count on Apr 30 substantiated transaction.","Appointed RBSM LLP as new independent auditor on April 29, 2024 to audit fiscal year 2023 financial statements.","KPMG suspended audit work Apr 10; company unable to timely file Form 10-K for FY2023."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":223787,"accession_number":"0001477932-24-002352","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2024-04-26T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Cosmos Health dismisses KPMG as auditor; KPMG unable to complete FY2023 audit on time","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed KPMG effective April 26, 2024; Audit Committee unanimous vote.","KPMG appointed August 2023 for Q3 review and FY2023 audit but could not complete on timely basis.","No disagreements or reportable events during KPMG's tenure from August 2023 through April 2024.","Company will file KPMG's letter to SEC as Exhibit 16.1 by amendment."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":223786,"accession_number":"0001477932-24-002332","cik":1474167,"company_name":"Cosmos Health Inc.","ticker":"COSM","form_type":"8-K","filed_at":"2024-04-25T23:59:59+00:00","items":["1.01","3.03","9.01"],"status":"ready","headline":"Cosmos Health adopts shareholder rights plan (poison pill) with 20% trigger","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Board declared dividend of one right per common share outstanding as of April 19, 2024.","Rights become exercisable (flip-in) if any person acquires 20%+ of voting shares without board approval.","Exercise price $0.001 per share; each right permits purchase of shares worth twice exercise price upon flip-in.","Rights redeemable by board at $0.001 per right prior to flip-in event.","Rights Agreement has five-year term, subject to shareholder ratification."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":15846573.448136551,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}