XML 36 R27.htm IDEA: XBRL DOCUMENT
v3.10.0.1

EARNINGS PER SHARE (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2018 | Dec. 31, 2017
Earnings Per Share |  |
Schedule of Earnings Per Share, Basic and Diluted |
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Weighted average number of common shares outstanding Basic |  |  | 13,167,364 |  |  |  | 12,786,438 |  |  |  | 12,918,417 |  |  |  | 12,734,183 |
Potentially dilutive common stock equivalents |  |  | 62,219 |  |  |  | - |  |  |  | - |  |  |  | - |
Weighted average number of common and equivalent shares outstanding - Diluted |  |  | 13,229,583 |  |  |  | 12,786,438 |  |  |  | 12,918,417 |  |  |  | 12,734,183 |
|  | 12/31/2017 |  |  | 12/31/2016 |
Numerator for Basic and Diluted Earnings Per Share: |  |  |  |  |  |
Net (loss) income |  | $ | (6,209,768 | ) |  | $ | (601,002 | )
Denominator for Basic Earnings Per Share: |  |  |  |  |  |  |  |
Weighted Average Shares |  |  | 12,780,813 |  |  |  | 12,564,824 |
Potentially Dilutive Common Shares |  |  | - |  |  |  | - |
Adjusted Weighted Average Shares |  |  | 12,780,813 |  |  |  | 12,564,824 |
Basic and Diluted Net (Loss) Income per Share |  |  | (0.49 | ) |  |  | (0.05 | )
Schedule of potentially anti-dilutive shares of Common Stock |  |
|  | 2017 |  |  | 2016 |
Common Stock Warrants |  |  | 38,824 |  |  |  | - |
Common Stock Options |  |  | 16,240 |  |  |  | 80,741 |
Convertible Debt |  |  | 622,142 |  |  |  | - |
Total |  |  | 677,206 |  |  |  | 80,741 |

X
- References No definition available. + Details
Name: | COSM_EarningsPerShareTablesAbstract
Namespace Prefix: | COSM_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration