---
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"
generated_at: "2026-06-01T07:57:53.871242+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Cosmos Health receives additional Nasdaq delinquency notice for late 10-K and 10-Q filings

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01, 3.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-24-003315
- JSON: https://secwatch.observer/filing/0001477932-24-003315.json
- Plain text: https://secwatch.observer/filing/0001477932-24-003315.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.