{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-008752","form_type":"8-K","ticker":"COSM","cik":"0001474167","company_name":"Cosmos Health Inc.","filed_at":"2023-11-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.177077+00:00","generated_at":"2026-06-07T22:09:19.240139+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Cosmos Health Q3 2023: Revenue $12.8M (+7% YoY), net loss $3.35M, Adj. EBITDA -$1.1M","bullets":["Revenue $12.8M (+7% YoY); gross margin declined to 9.5% from 14.9% due to logistics mix.","Net loss $3.35M vs $1.97M in Q3 2022; Adjusted EBITDA -$1.1M vs +$0.5M.","SG&A doubled to $4.0M on R&D, acquisition integration, stock-based comp, and provisions.","Total assets record $71.5M; stockholders' equity $44.2M ($3.4/share); debt reduced.","Reiterated 2026 guidance: >$180M revenue, >$20M EBITDA; plans to spin off R&D division."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-008752","json":"https://secwatch.observer/filing/0001477932-23-008752.json","markdown":"https://secwatch.observer/filing/0001477932-23-008752.md","text":"https://secwatch.observer/filing/0001477932-23-008752.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1474167/000147793223008752/0001477932-23-008752-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1474167/000147793223008752/cosm_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T22:09:19.240139+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":"14b7a1a65522b3a95d4b2120af97df09102815ac","claim":"Cosmos Health Inc. reported the third quarter and nine months ended September 30, 2023 results: revenue $12.8 million. Guidance reaffirmed.","evidence_excerpt":"a business update and reported financial results for the third quarter and nine months ended September 30, 2023. Third Quarter 2023 Financial Highlights · Revenues increased to $12.8 million from $12.0 million in Q3 2022, largely due to increased sales attributable to the logistics distribution business, which expanded following the acquisition of the Bikas GP","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1474167/000147793223008752/0001477932-23-008752-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter and nine months ended September 30, 2023"},{"label":"Revenue","value":"$12.8 million"},{"label":"Guidance","value":"reaffirmed"},{"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"}