{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-003315","form_type":"8-K/A","ticker":"COSM","cik":"0001474167","company_name":"Cosmos Health Inc.","filed_at":"2024-05-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.569658+00:00","generated_at":"2026-06-01T07:57:53.871242+00:00","sec_items":["4.01","3.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cosmos Health receives additional Nasdaq delinquency notice for late 10-K and 10-Q filings","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."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-003315","json":"https://secwatch.observer/filing/0001477932-24-003315.json","markdown":"https://secwatch.observer/filing/0001477932-24-003315.md","text":"https://secwatch.observer/filing/0001477932-24-003315.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1474167/000147793224003315/0001477932-24-003315-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1474167/000147793224003315/cosm_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T07:57:53.871242+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}