{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-26-005195","form_type":"8-K","ticker":"COSM","cik":"0001474167","company_name":"Cosmos Health Inc.","filed_at":"2026-08-20T21:11:15+00:00","discovered_at":"2026-08-20T21:12:01.307543+00:00","generated_at":"2026-08-20T21:12:10.482569+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Cosmos Health posts record Q2 revenue $18.99M, up 29% YoY; adjusted gross profit +58%","bullets":["Q2 2026 revenue $18.99M (+28.8% YoY); H1 revenue $36.91M (+29.7%); adjusted annualized run-rate exceeds $75M.","Q2 adjusted gross profit $1.84M, up 58.4%; adjusted gross margin expanded 165bps to 9.54%; op-ex grew ~half revenue rate.","Net loss widened to $6.09M in Q2 (vs $2.83M) on $2.65M non-cash fair-value charges; adjusted EBITDA improved to -$1.13M.","Total liabilities cut 13.3% to $40.79M; stockholders' equity up 12.2% to $20.67M; liabilities-to-assets ratio improved 550bps.","Repurchased 2.65M shares ($513K) in Q2; total 5.11M shares (~$1.11M) under new $5M buyback; LOI to acquire Doc Pharma."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-005195","json":"https://secwatch.observer/filing/0001477932-26-005195.json","markdown":"https://secwatch.observer/filing/0001477932-26-005195.md","text":"https://secwatch.observer/filing/0001477932-26-005195.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1474167/000147793226005195/0001477932-26-005195-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1474167/000147793226005195/cosm_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-20T21:12:10.482569+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"}