{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-006179","form_type":"8-K","ticker":"COSM","cik":"0001474167","company_name":"Cosmos Health Inc.","filed_at":"2023-08-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.026928+00:00","generated_at":"2026-06-11T09:23:17.405271+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cosmos Health H1 2023 adjusted net income jumps 3550% to $3.01M, revenue down 6%","bullets":["Q2 2023 revenue $12.36M (-6.4% YoY); H1 revenue $24.71M (-6.0% YoY) on currency headwinds.","H1 adjusted net income $3.01M vs loss of $0.09M in H1 2022; adjusted EBITDA $3.01M (+182% YoY).","Book value per share exceeds $4.04; stockholders' equity up 12.9% to $44.35M.","Acquired Cana Laboratories (GMP certified) and Bikas distribution network (50 pharmacies, >$10M annual revenue expected).","Property & equipment up 488% to $10.7M; goodwill & intangibles up 435% to $3.78M from Q4 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-006179","json":"https://secwatch.observer/filing/0001477932-23-006179.json","markdown":"https://secwatch.observer/filing/0001477932-23-006179.md","text":"https://secwatch.observer/filing/0001477932-23-006179.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1474167/000147793223006179/0001477932-23-006179-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1474167/000147793223006179/cosm_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T09:23:17.405271+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"33e0528659bcb675631b8d87be0bb12cdba00b6d","claim":"Cosmos Health Inc. reported second quarter of 2023 results: revenue $12.36 million, net income $0.16 million.","evidence_excerpt":"products, and operator of a telehealth platform, today reported its financial results for the second quarter of 2023. Q2 and H1 2023 Financial Highlights · Revenues amounted to $12.36 million in Q2 2023 and $24.71 million in H1 2023, a slight decline of 6.4% and 5.96%, respectively, from $13.21 million and $26.28 million in the corresponding periods in 2022, in part","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1474167/000147793223006179/0001477932-23-006179-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of 2023"},{"label":"Revenue","value":"$12.36 million"},{"label":"Net income","value":"$0.16 million"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"8f1e9787282cc13605b8e18dbd4da587e613a457","claim":"Cosmos Health Inc. reported H1 2023 results: revenue $24.71 million, net income $3.01 million.","evidence_excerpt":"Revenues amounted to $12.36 million in Q2 2023 and $24.71 million in H1 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1474167/000147793223006179/0001477932-23-006179-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"H1 2023"},{"label":"Revenue","value":"$24.71 million"},{"label":"Net income","value":"$3.01 million"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}