Cosmos Health Inc. Files Q2 2025 10-Q with Key Transactions

TL;DR

Cosmos Health Q2 10-Q out: lots of post-quarter deals with investors. Check it.

AI Summary

Cosmos Health Inc. filed its 10-Q for the period ending June 30, 2025. The company, formerly known as Cosmos Holdings Inc., is involved in the wholesale of drugs and sundries. The filing indicates various subsequent events and transactions, including securities purchase agreements and activities involving US-based institutional investors, occurring between July and August 2025.

Why It Matters

This filing provides investors with an update on Cosmos Health's financial performance and significant business activities during the second quarter of 2025, including recent investment and purchase agreements.

Risk Assessment

Risk Level: medium — The company has undergone name changes and its business involves wholesale of drugs, which can be subject to regulatory and market risks.

Key Numbers

• 300,000,000 — Shares (Potential share count mentioned in filing data)
• 4,273,089 — Assets (Total assets for the period)
• 231,750 — Liabilities (Total liabilities for the period)

Key Players & Entities

• Cosmos Health Inc. (company) — Filer
• Cosmos Holdings Inc. (company) — Former company name
• PRIME ESTATES & DEVELOPMENTS INC (company) — Former company name
• 20250630 (date) — Reporting period end date
• 20250818 (date) — Filing date
• 0001474167 (company) — Central Index Key

FAQ

Key Financial Figures

• $0.001 — ich registered Common Stock, par value $0.001 The Nasdaq Capital Market Securitie
• $19,467 — common stock, net of financing fees of $19,467 901,488 901 628,525 - - -
• $340,398 — ber 31, 2024, reflecting an increase of $340,398. The Company also had negative working
• $300 million — ase Agreement for the issuance of up to $300 million of senior secured convertible promissor
• $8 million — tible promissory notes, with an initial $8 million closing completed on August 6, 2025. Th

Filing Documents

• cosm_10q.htm (10-Q) — 1458KB
• cosm_ex311.htm (EX-31.1) — 11KB
• cosm_ex312.htm (EX-31.2) — 11KB
• cosm_ex321.htm (EX-32.1) — 3KB
• cosm_ex322.htm (EX-32.2) — 4KB
• 0001477932-25-005997.txt ( ) — 8000KB
• cosm-20250630.xsd (EX-101.SCH) — 84KB
• cosm-20250630_lab.xml (EX-101.LAB) — 485KB
• cosm-20250630_cal.xml (EX-101.CAL) — 72KB
• cosm-20250630_pre.xml (EX-101.PRE) — 419KB
• cosm-20250630_def.xml (EX-101.DEF) — 266KB
• cosm_10q_htm.xml (XML) — 1339KB

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations. 39 Item 3.

Quantitative and Qualitative Disclosures about Market Risk

Quantitative and Qualitative Disclosures about Market Risk. 53 Item 4.

Controls and Procedures

Controls and Procedures. 53 PART II Item 1. Legal Proceedings. 55 Item 1A. Risk Factors. 55 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 55 Item 3. Defaults Upon Senior Securities. 55 Item 4. Mine Safety Disclosures. 55 Item 5. Other Information. 55 Item 6. Exhibits. 56

SIGNATURES

SIGNATURES 57 2 Table of Contents COSMOS HEALTH INC. UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS June 30, 2025 (unaudited) December 31, 2024 ASSETS CURRENT ASSETS: Cash and cash equivalents $ 655,503 $ 315,105 Accounts receivable, net 15,455,787 13,478,263 Accounts receivable - related party 1,449,354 1,230,308 Marketable securities 30,266 21,148 Inventory 5,110,947 4,355,365 Loans receivable 615,592 614,473 Loans receivable - related party 815,706 557,473 Prepaid expenses and other current assets 1,637,553 1,310,388 Prepaid expenses and other current assets - related party 4,791,603 3,578,825 TOTAL CURRENT ASSETS 30,562,311 25,461,347 Property and equipment, net 10,820,391 9,689,505 Goodwill and intangible assets, net 8,225,361 7,756,534 Loans receivable - long term portion 3,051,171 2,876,523 Loans receivable - related party - long term 3,204,580 2,898,280 Operating lease right-of-use asset 670,302 696,166 Financing lease right-of-use asset 8,067 13,607 Advances for building's acquisition 2,000,020 2,000,020 Other assets 1,233,607 1,108,484 Other assets - related party 2,059,750 1,811,425 TOTAL ASSETS $ 61,835,560 $ 54,311,892 LIABILITIES AND STOCKHOLDERS' EQUITY CURRENT LIABILITIES: Accounts payable and accrued expenses $ 12,982,575 $ 11,157,658 Accounts payable and accrued expenses - related party 449,388 1,269,403 Accrued interest 345,406 221,820 Lines of credit 8,161,845 6,985,052 Notes payable 3,155,067 2,548,480 Notes payable - related party 12,005 10,558 Loans payable - related party - 6,194 Convertible notes payable 1,586,492 - Operating lease liability, current portion 215,665 196,718 Financing lease liability, current portion 8,621 11,484 Other current liabilities 4,249,497 3,350,173 TOTAL CURRENT LIABILITIES 31,166,561 25,757,540 Notes payable - long term portion

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View this 10-Q filing on SEC EDGAR