secwatch.observer — SEC 8-K summary
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Issuer:     Cosmos Health Inc. (COSM)
CIK:        0001474167
Form:       8-K
Filed at:   2026-08-20T21:11:15+00:00
Accession:  0001477932-26-005195
Event type: earnings
Sentiment:  positive
Materiality: 0.70
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Cosmos Health posts record Q2 revenue $18.99M, up 29% YoY; adjusted gross profit +58%
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1474167/000147793226005195/0001477932-26-005195-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1474167/000147793226005195/cosm_8k.htm
  HTML page:      https://secwatch.observer/filing/0001477932-26-005195

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer