XML 75 R64.htm IDEA: XBRL DOCUMENT
v3.22.1

DEBT (Details) - USD ($) |  | 3 Months Ended | 12 Months Ended
--- | --- | --- | ---
Feb. 05, 2021 | Mar. 31, 2022 | Mar. 31, 2021 | Dec. 31, 2021 | Dec. 31, 2020
Beginning balance loans |  |  |  | $ 22,814,594 | $ 12,029,724
Proceeds |  | $ 0 |  | 565,900 | 16,556,710
Payments |  |  |  | (265,421) | (5,230,725)
Conversion of debt |  |  |  | (4,616,500) | (807,795)
Reclass of long-term portion of debt |  | (1,402,396) |  | (86,670) | 0
Debt extinguishment |  |  |  | (169,770) | (204,271)
Foreign currency translation |  |  |  | (423,245) | 470,951
Subtotal |  |  |  | 17,818,888 | 22,814,594
Foreign currency translation |  | (13,106) |  | (423,245) |
Notes payable - long-term |  | (6,885,806) |  | (12,356,384) | (10,771,882)
Notes payable - short-term |  | 6,143,075 |  | 5,462,504 | 12,042,712
Foreign currency translation |  | (405,229) | $ (473,578) | (1,006,517) | 871,235
Debt extinguishment | $ 445,636 |  |  |  |
Bridge Loan |  |  |  |  |
Beginning balance loans |  |  |  |  | 191,287
Proceeds |  |  |  |  | 0
Payments |  |  |  |  | (191,287)
Subtotal |  |  |  |  | 0
Notes payable - long-term |  |  |  |  | 0
Notes payable - short-term |  |  |  |  | 0
Debt extinguishment |  |  |  |  | 0
Foreign currency transaction |  |  |  |  | 0
COVID Loans |  |  |  |  |
Beginning balance loans |  | 234,117 |  | 435,210 | 0
Proceeds |  | 0 |  | 0 | 435,210
Payments |  |  |  | (3,233) | 0
Conversion of debt |  | 0 |  | 0 | 0
Reclass of long-term portion of debt |  | 0 |  | 0 | 0
Debt extinguishment |  | 0 |  | (169,770) | 0
Subtotal |  | 229,088 |  | 234,117 | 435,210
Notes payable - long-term |  | (221,781) |  | (51,478) | 0
Notes payable - short-term |  | 7,307 |  | 182,639 | 435,210
Foreign currency translation |  | (5,029) |  | (28,090) | 0
Trade Facility [Member] |  |  |  |  |
Beginning balance loans |  | 1,299,784 |  | 6,446,000 | 6,245,400
Proceeds |  | 0 |  | 0 | 0
Payments |  | (124,242) |  | (57,835) | 0
Conversion of debt |  | (1,190,000) |  | 0 | 0
Reclass of long-term portion of debt |  | 0 |  | 0 |
Subtotal |  | 118,848 |  | 6,207,010 | 6,446,000
Notes payable - long-term |  | 0 |  | (2,450,000) | (2,384,850)
Foreign currency translation |  | 54,861 |  | (181,155) | 200,600
Debt extinguishment |  | 78,445 |  | 0 | 0
Notes payable- short -term |  | 118,848 |  | 3,757,010 | 4,061,150
Third Party [Member] |  |  |  |  |
Beginning balance loans |  | 10,077,977 |  | 12,631,284 | 2,514,595
Proceeds |  | 0 |  | 565,900 | 16,121,500
Payments |  | (2,030,814) |  | (62,878) | (5,006,115)
Conversion of debt |  |  |  | (3,010,000) | (807,795)
Reclass of long-term portion of debt |  | (1,204,356) |  | 0 |
Debt extinguishment |  |  |  | 0 | 192,205
Foreign currency translation |  | (21,433) |  | (46,329) | 1,304
Subtotal |  | 6,821,374 |  | 10,077,977 | 12,631,284
Notes payable - long-term |  | (6,664,025) |  | (9,854,906) | (5,543,557)
Notes payable - short-term |  | 157,349 |  | 223,071 | 7,087,727
Loan Facility [Member] |  |  |  |  |
Beginning balance loans |  | 6,027,010 |  | 3,302,100 | 3,078,442
Proceeds |  | 0 |  | 0 | 0
Payments |  | (107,894) |  | (141,475) | 0
Conversion of debt |  | 0 |  | (1,606,500) |
Reclass of long-term portion of debt |  | (198,040) |  | (86,670) |
Debt extinguishment |  | 0 |  | 0 | 12,066
Foreign currency translation |  | (41,505) |  | (167,671) | 269,047
Subtotal |  | 5,859,571 |  | 1,299,784 | 3,302,100
Notes payable - long-term |  | 0 |  | 0 | (2,843,475)
Notes payable - short-term |  | $ 5,859,571 |  | $ 1,299,784 | $ 458,625

X
- References No definition available. + Details
Name: | cosm_BeginningBalanceLoans
Namespace Prefix: | cosm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | cosm_ConversionOfDebt
Namespace Prefix: | cosm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | cosm_ExtinguishmentsOfDebtAmount
Namespace Prefix: | cosm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | cosm_ForeignCurrencyTransactionGainLossRealizedFour
Namespace Prefix: | cosm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | cosm_PaymentsOfDebt
Namespace Prefix: | cosm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | cosm_ProceedFromDebt
Namespace Prefix: | cosm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | cosm_ReclassOfLongTermPortionOfDebt
Namespace Prefix: | cosm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | cosm_Subtotal
Namespace Prefix: | cosm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Gross amount of debt extinguished. + References No definition available. + Details
Name: | us-gaap_ExtinguishmentOfDebtAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before tax of foreign currency transaction realized and unrealized gain recognized in the income statement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=125521441&loc=d3e30690-110894 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=124440516&loc=d3e30840-110895 + Details
Name: | us-gaap_ForeignCurrencyTransactionGainBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount before tax of foreign currency transaction realized gain (loss) recognized in the income statement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=124440516&loc=d3e30840-110895 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=125521441&loc=d3e30690-110894 + Details
Name: | us-gaap_ForeignCurrencyTransactionGainLossRealized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_LongTermNotesPayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 + Details
Name: | us-gaap_NotesPayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19,20) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_NotesPayableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Adjustments to temporary equity resulting from foreign currency translation adjustments. + References No definition available. + Details
Name: | us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_ShortTermDebtTypeAxis=us-gaap_BridgeLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DeferredRevenueArrangementTypeAxis=cosm_COVIDLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DeferredRevenueArrangementTypeAxis=cosm_TradeFacilityAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=cosm_ThirdPartyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=cosm_LoanFacilityAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |