XML 79 R65.htm IDEA: XBRL DOCUMENT
v3.23.1

NOTES PAYABLE (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Beginning balance loans | $ 18,226,062 | $ 22,814,594
Proceeds | 492,336 | 565,900
Payments | (12,541,343) | (265,421)
Reclassification of Line of Credit |  | 407,174
Conversion of debt | (1,190,000) | (4,616,500)
Recapitalized upon debt modification | (1,084,735) | (86,670)
Accretion of debt and debt discount | 1,079,844 |
Subtotal | 5,017,987 | 18,226,062
Notes payable - long-term | (2,859,570) | (12,722,555)
Debt forgiveness |  | (169,770)
Foreign currency translation | 35,823 | (423,245)
Notes payable- short -term | 2,158,417 | 5,503,507
Loan Facility [Member] |  |
Beginning balance loans | 1,299,784 | 3,302,100
Proceeds | 0 | 0
Payments | (240,705) | (141,475)
Reclassification of Line of Credit |  | 0
Conversion of debt | (1,190,000) | (1,606,500)
Recapitalized upon debt modification | (81,923) | (86,670)
Accretion of debt and debt discount | 81,910 |
Foreign currency translation | 130,934 | (167,671)
Subtotal | 0 | 1,299,784
Notes payable - long-term | 0 | 0
Notes payable - short-term | 0 | 1,299,784
Debt forgiveness |  | 0
Third Party [Member] |  |
Beginning balance loans | 10,077,977 | 12,631,284
Proceeds | 492,336 | 565,900
Payments | (9,494,823) | (62,878)
Reclassification of Line of Credit |  | 0
Conversion of debt | 0 | (3,010,000)
Recapitalized upon debt modification | (781,752) | 0
Accretion of debt and debt discount | 781,752 |
Foreign currency translation | 22,414 | (46,329)
Subtotal | 1,505,078 | 10,077,977
Notes payable - long-term | (1,076,698) | (9,854,906)
Notes payable - short-term | 428,380 | 223,071
Debt forgiveness |  | 0
COVID Loans |  |
Beginning balance loans | 641,291 | 435,210
Proceeds | 0 | 0
Payments | (10,029) | (3,233)
Reclassification of Line of Credit |  | 407,174
Conversion of debt | 0 | 0
Recapitalized upon debt modification | 0 | 0
Accretion of debt and debt discount | 0 |
Subtotal | 207,377 | 641,291
Notes payable - long-term | (178,172) | (417,649)
Notes payable - short-term | 29,205 | 223,642
Debt forgiveness |  | (169,770)
Foreign currency translation | (16,711) | (28,090)
Trade Facility [Member] |  |
Beginning balance loans | 6,207,010 | 6,446,000
Proceeds | 0 | 0
Payments | (2,795,786) | (57,835)
Reclassification of Line of Credit |  | 0
Conversion of debt | 0 | 0
Recapitalized upon debt modification | (221,060) | 0
Accretion of debt and debt discount | 216,182 |
Subtotal | 3,305,532 | 6,207,010
Notes payable - long-term | (1,604,700) | (2,450,000)
Debt forgiveness |  | 0
Foreign currency translation | (100,814) | (181,155)
Notes payable- short -term | $ 1,700,832 | $ 3,757,010

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: | 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_RecapitalizedUponDebtModification
Namespace Prefix: | cosm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

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

X
- Definition The sum of the periodic adjustments of the differences between securities' face values and purchase prices that are charged against earnings. This is called accretion if the security was purchased at a discount and amortization if it was purchased at premium. As a noncash item, this element is an adjustment to net income when calculating cash provided by or used in operations using the indirect method. + 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 -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_AccretionAmortizationOfDiscountsAndPremiumsInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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 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 https://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 https://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 https://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 https://asc.fasb.org/extlink&oid=126734703&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 https://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 https://asc.fasb.org/extlink&oid=126897435&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 https://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_DebtInstrumentAxis=cosm_LoanFacilityAgreementMember
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_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: |