XML 61 R44.htm IDEA: XBRL DOCUMENT
v3.22.2.2

MARKETABLE SECURITIES (Details Narrative) | 1 Months Ended | 6 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | --- | ---
Jul. 16, 2018 USD ($) shares | May 17, 2018 USD ($) shares | May 17, 2018 USD ($) shares | Jun. 30, 2022 USD ($) $ / shares shares | Jun. 30, 2022 CAD ($) shares | Jun. 30, 2022 EUR (€) shares | Mar. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) $ / shares shares | Dec. 31, 2021 CAD ($) shares | Dec. 31, 2021 EUR (€) shares | Dec. 31, 2020 USD ($) $ / shares shares | Sep. 30, 2019 | Jun. 30, 2019
Net unrealized loss on fair value investment |  |  |  | $ 56 |  |  |  | $ 2,541 |  |  | $ 2,246 |  |
Investement |  |  |  |  |  |  |  | $ 169,770 |  |  | $ 183,450 |  |
Marketable securities - Divsersa S.A. [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Closing price of shares | $ / shares |  |  |  |  |  |  |  |  |  |  | $ 5.45 |  |
Shares issued as marketable securities | shares |  |  |  |  |  |  |  |  |  |  | 40,000 |  |
Stock issued during the period, amount |  |  |  |  |  |  |  |  |  |  | $ 218,183 |  |
Marketable securities - National Bank of Greece [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Closing price of shares | $ / shares |  |  |  |  |  |  |  | $ 0.40 |  |  | $ 0.28 |  |
Marketable securities |  |  |  |  |  |  |  | $ 6,696 |  |  | $ 4,609 |  |
Shares issued as marketable securities | shares |  |  |  |  |  |  |  | 16,666 |  |  | 16,666 |  |
National Bank of Greece [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Equity method investment shares acquired, value |  |  |  | $ 6,822 |  |  |  | $ 6,696 |  |  | $ 4,609 |  |
Equity method investment shares acquired, shares | shares |  |  |  | 16,666 | 16,666 | 16,666 |  | 16,666 | 16,666 | 16,666 | 16,666 |  |
Closing price | $ / shares |  |  |  | $ 0.30 |  |  |  | $ 0.40 |  |  | $ 0.28 |  |
Cosmo Farmacy LP [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Investement |  |  |  | $ 157,035 |  |  |  | $ 169,770 |  |  |  |  |
Cash contributed to limited partner | € |  |  |  |  |  | € 150,000,000,000 |  |  |  | € 150,000 |  |  |
Initial share capital increased | € |  |  |  |  |  | 500,000,000,000 |  |  |  | 500,000 |  |  |
Pharmacy license value | € |  |  |  |  |  | € 350,000,000,000 |  |  |  | € 350,000 |  |  |
Maturity period of license |  |  |  | 30 years | 30 years | 30 years |  | 30 years | 30 years | 30 years |  |  |
Ownership equity |  |  |  |  |  |  |  |  |  |  |  | 70.00% | 70.00%
Initial share capital | € |  |  |  |  |  | € 150,000,000,000 |  |  |  | € 150,000 |  |  |
Equity ownership remaining |  |  |  |  |  |  |  |  |  |  |  | 30.00% | 30.00%
Share Exchange Agreement [Member] | National Bank of Greece [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Equity method investment shares acquired, value |  |  |  | $ 4,925 |  |  |  |  |  |  |  |  |
Equity method investment shares acquired, shares | shares |  |  |  | 16,666 | 16,666 | 16,666 |  |  |  |  |  |  |
Closing price | $ / shares |  |  |  | $ 0.30 |  |  |  |  |  |  |  |  |
Equity securities - Pancreta Bank [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Additional investments in equity securities |  |  |  | $ 5,407 |  |  |  |  |  |  |  |  |
Equity securities - Pancreta Bank [Member] | Share Exchange Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Additional investments in equity securities |  |  |  | $ 5,407 |  |  |  |  |  |  |  |  |
ICC [Member] | Share Exchange Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized loss on fair value investment |  |  |  |  |  |  |  | $ 0 |  |  |  |  |
Investement |  |  |  |  |  |  |  | 0 |  |  | $ 0 |  |
Upfront cash received |  |  |  |  |  |  |  | $ 211,047 |  |  |  |  |
Description for ownership percentage | The ten million shares of ICC owned by the Company constituted approximately 7% of the 141,219,108 shares of capital stock of KBB then issued and outstanding. The Company does not have the ability to exercise significant influence over ICC |  |  |  |  |  |  | Since no value was attributed to the 33 1/3% equity ownership interest in Marathon received as consideration for the distribution services, the Company would receive variable consideration in future for its services under the Distribution and Equity Acquisition Agreement | Since no value was attributed to the 33 1/3% equity ownership interest in Marathon received as consideration for the distribution services, the Company would receive variable consideration in future for its services under the Distribution and Equity Acquisition Agreement | Since no value was attributed to the 33 1/3% equity ownership interest in Marathon received as consideration for the distribution services, the Company would receive variable consideration in future for its services under the Distribution and Equity Acquisition Agreement |  |  |
Additional shares issued, shares | shares |  |  |  |  |  |  |  | 3,000,000 |  |  | 3,000,000 |  |
Equity method investment shares acquired | shares | 5,000,000 |  |  |  |  |  |  |  |  |  |  |  |
Marathon Global Inc [Member] | Distribution and Equity Acquisition Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Equity interest acquired description |  |  |  | a 33 1/3% equity interest or 5 million shares in Marathon as partial consideration for the Company’s distribution services | a 33 1/3% equity interest or 5 million shares in Marathon as partial consideration for the Company’s distribution services | a 33 1/3% equity interest or 5 million shares in Marathon as partial consideration for the Company’s distribution services |  | a 33 1/3% equity interest or 5 million shares in Marathon as partial consideration for the Company’s distribution services | a 33 1/3% equity interest or 5 million shares in Marathon as partial consideration for the Company’s distribution services | a 33 1/3% equity interest or 5 million shares in Marathon as partial consideration for the Company’s distribution services |  |  |
Cash received upon gross sales |  |  |  |  | $ 2,750,000 |  |  |  |  |  |  |  |
Gross sales |  |  |  |  | 6,500,000 |  |  |  |  |  |  |  |
Upfront cash received |  |  |  |  | 2,000,000 |  |  |  | $ 2,000,000 |  |  |  |
Agreement term |  |  |  |  |  |  |  | 5 years | 5 years | 5 years |  |  |
Marathon Global Inc [Member] | Distribution and Equity Acquisition Agreement [Member] | Gross Sales One [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Cash received upon gross sales |  |  |  |  | 2,750,000 |  |  |  | $ 2,750,000 |  |  |  |
Gross sales |  |  |  |  | 13,000,000 |  |  |  | 13,000,000 |  |  |  |
Marathon Global Inc [Member] | Distribution and Equity Acquisition Agreement [Member] | Gross Sales [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Cash received upon gross sales |  |  |  |  | $ 2,750,000 |  |  |  | 2,750,000 |  |  |  |
Gross sales |  |  |  |  |  |  |  |  | $ 6,500,000 |  |  |  |
Marathon Global Inc [Member] | May and July 2018 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Consideration for the distribution services, shares |  |  |  |  |  |  |  | $ 5,000,000 |  |  |  |  |
Marathon Global Inc [Member] | Share Exchange Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Gain on exchange of investment | $ 2,092,200 | $ 1,953,000 | $ 1,953,000 |  |  |  |  |  |  |  |  |  |
Shares of Marathon transferred by company to KBB | shares | 2,500,000 |  |  |  |  |  |  |  |  |  |  |  |
Kaneh Bosm Biotechnology Inc [Member] | Share Exchange Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Transfer of shares | shares |  | 2,500,000 | 2,500,000 |  |  |  |  |  |  |  |  |  |
Kaneh Bosm Biotechnology Inc [Member] | Share Exchange Agreement [Member] | Canadian Securities Exchange [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Exchange of shares | shares |  | 5,000,000 | 5,000,000 |  |  |  |  |  |  |  |  |  |
ICC [Member] | Share Exchange Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized loss on fair value investment |  |  |  |  |  |  | $ 0 |  |  |  |  |  |
Investement |  |  |  | $ 0 |  |  |  | $ 0 |  |  |  |  |
Exchange of shares | shares | 5,000,000 |  |  |  |  |  |  |  |  |  |  |  |
Description for ownership percentage | The ten million shares of ICC owned by the Company constituted approximately 7% of the 141,219,108 shares of capital stock of KBB then issued and outstanding. The Company does not have the ability to exercise significant influence over ICC. |  |  | Since no value was attributed to the 33 1/3% equity ownership interest in Marathon received as consideration for the distribution services, the Company would receive variable consideration in the future for its services under the Distribution and Equity Acquisition Agreement | Since no value was attributed to the 33 1/3% equity ownership interest in Marathon received as consideration for the distribution services, the Company would receive variable consideration in the future for its services under the Distribution and Equity Acquisition Agreement | Since no value was attributed to the 33 1/3% equity ownership interest in Marathon received as consideration for the distribution services, the Company would receive variable consideration in the future for its services under the Distribution and Equity Acquisition Agreement |  |  |  |  |  |  |
Additional shares issued, amount | shares |  |  |  | 0 |  |  |  |  |  |  |  |  |
Additional shares issued, shares | shares |  |  |  | 3,000,000 |  |  |  |  |  |  |  |  |

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

X
- References No definition available. + Details
Name: | cosm_AdditionalSharesIssuedAmount
Namespace Prefix: | cosm_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | cosm_AdditionalSharesIssuedShares
Namespace Prefix: | cosm_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Term of lessee's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | cosm_AgreementTerm
Namespace Prefix: | cosm_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

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

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

X
- References No definition available. + Details
Name: | cosm_ClosingPrice
Namespace Prefix: | cosm_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | cosm_ClosingPriceOfShares
Namespace Prefix: | cosm_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

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

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

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

X
- References No definition available. + Details
Name: | cosm_EquityMethodInvestmentOwnershipRemainingPercentage
Namespace Prefix: | cosm_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | cosm_EquityMethodInvestmentSharesAcquired
Namespace Prefix: | cosm_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | cosm_ExchangeOfShares
Namespace Prefix: | cosm_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

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

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

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

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

X
- References No definition available. + Details
Name: | cosm_MaturityPeriodOfLicense
Namespace Prefix: | cosm_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

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

X
- References No definition available. + Details
Name: | cosm_SharesIssuedAsMarketableSecurities
Namespace Prefix: | cosm_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | cosm_SharesTransferredByCompanyToKbb
Namespace Prefix: | cosm_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | cosm_TransferOfShares
Namespace Prefix: | cosm_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

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

X
- Definition This element represents the aggregate cost of investments accounted for under the equity method of accounting. + 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 210.5-02.12) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_EquityMethodInvestmentAggregateCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
Name: | us-gaap_EquityMethodInvestmentOwnershipPercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Sum of the carrying amounts as of the balance sheet date of all investments. + 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 210.7-03.1(h)) -URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910 + Details
Name: | us-gaap_Investments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in marketable security. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.4) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 + Details
Name: | us-gaap_MarketableSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Number of shares of stock issued during the period pursuant to acquisitions. + 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(29)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770 Reference 3: 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(28)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesAcquisitions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Value of shares of stock issued attributable to transactions classified as other. + References No definition available. + Details
Name: | us-gaap_StockIssuedDuringPeriodValueOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of unrealized gain (loss) on investment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_UnrealizedGainLossOnInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=cosm_MarketableSecuritiesDivsersaSaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=cosm_MarketableSecuritiesNationalBanksOfGreeceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=cosm_NationalBankOfGreeceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=cosm_CosmoFarmacyLPMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=cosm_ShareExchangeAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=cosm_MarketableSecuritiesPancretaBankMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=cosm_IccMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=cosm_MarathonGlobalIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=cosm_DistributionAndEquityAcquisitionAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=cosm_SalesOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_SalesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardDateAxis=cosm_MayandJulyTwentyEighteenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=cosm_KanehBosmBiotechnologyIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SecuritiesFinancingTransactionAxis=cosm_CanadianSecuritiesExchangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=cosm_ICCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |