<SEC-DOCUMENT>0001477932-23-002108.txt : 20230331
<SEC-HEADER>0001477932-23-002108.hdr.sgml : 20230331
<ACCEPTANCE-DATETIME>20230331160709
ACCESSION NUMBER:		0001477932-23-002108
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20221231
FILED AS OF DATE:		20230331
DATE AS OF CHANGE:		20230331
EFFECTIVENESS DATE:		20230331

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cosmos Health Inc.
		CENTRAL INDEX KEY:			0001474167
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122]
		IRS NUMBER:				270611758
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-41308
		FILM NUMBER:		23787632

	BUSINESS ADDRESS:	
		STREET 1:		141 W. JACKSON BLVD
		STREET 2:		SUITE 4236
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60604
		BUSINESS PHONE:		312-536-3102

	MAIL ADDRESS:	
		STREET 1:		141 W. JACKSON BLVD
		STREET 2:		SUITE 4236
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60604

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cosmos Holdings Inc.
		DATE OF NAME CHANGE:	20140106

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRIME ESTATES & DEVELOPMENTS INC
		DATE OF NAME CHANGE:	20091008
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-K
<SEQUENCE>1
<FILENAME>cosm_nt10k.htm
<DESCRIPTION>NT 10-K
<TEXT>
<html><head><title>cosm_nt10k.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: justify; FONT: 10pt times new roman; MARGIN-LEFT: 7%; MARGIN-RIGHT: 7%"><p style="margin:0px"> <p style="margin:0px"> <table style="font-size:1px;width:100%"> <tr > <td style="BORDER-BOTTOM: 5px solid;"></td></tr> <tr > <td style="BORDER-BOTTOM: 2px solid;"></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>UNITED STATES</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>SECURITIES AND EXCHANGE COMMISSION</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>WASHINGTON, D.C.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong><font style="font-size:18pt">FORM 12b-25</font></strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">NOTIFICATION OF LATE FILING</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:right;">SEC File Number: <strong>000-54436</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:right;">CUSIP Number: <u id="del_u7c1ce81d-3b14-48a2-acbc-ffcc42bd77a8"><strong>221413305</strong></u></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:right;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;text-align:left;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:12%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">(Check one:) </p></td> <td style="width:10%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9746;&nbsp;Form 10-K </p></td> <td style="width:10%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744; Form 20-F</p></td> <td style="width:10%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744;&nbsp;Form 11-K</p></td> <td style="width:10%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744; Form 10-Q</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744;&nbsp;Form 10-D</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744;&nbsp;Form N-SAR</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9744;&nbsp;Form N-CSR</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:12%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"><strong>For Period Ended: December 31, 2022</strong></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;">&#9744;&nbsp;Transition Report on Form 10-K&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#9744; Transition Report on Form 20-F</td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;">&#9744; Transition Report on Form 11-K&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &#9744; Transition Report on Form 10-Q</td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;">&#9744; Transition Report on Form N-SAR</td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="vertical-align:top;">For the Transition Period Ended:</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates: Not applicable</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="font-size:1px;width:100%"> <tr > <td style="BORDER-BOTTOM: 2px solid;"></td></tr> <tr > <td style="BORDER-BOTTOM: 5px solid;"></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="TEXT-INDENT: 0px;"></td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>PART I - REGISTRANT INFORMATION</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Full Name of Registrant: Cosmos Health Inc.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Former Name if applicable: Cosmos Holdings, Inc.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Address of Principal Executive Office: 141 W. Jackson Blvd, Suite 4236, Chicago Illinois, 60604</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>PART II - RULE 12B-25(b) AND (c)</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed: (Check box if appropriate)</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;text-align:justify;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9746;</p></td> <td style="width:4%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">(a)</p></td> <td style="vertical-align:top;">The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;</td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&#9746;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">(b)</p></td> <td style="vertical-align:top;">The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and</td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">(c)</p></td> <td style="vertical-align:top;">The accountant&#8217;s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>PART III - NARRATIVE</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, NCSR, or the transition report or portion thereof, could not be filed within the prescribed period.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Cosmos Health Inc. (the &#8220;Company&#8221;) could not complete the filing of its Annual Report on Form 10-K for the period ended December 31, 2022 due to delays in obtaining and compiling information to be included in its Form 10-K, including, but not limited to, our XBRL filing, which delay could not be eliminated by the Company without unreasonable effort and expense.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">2</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>PART IV - OTHER INFORMATION</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="margin:0px">(1)</p></td> <td style="vertical-align:top;"> <p style="margin:0px">Name and telephone number of person to contact in regard to this notification:</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px">&nbsp; </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">Grigorios Siokas (<strong><u id="del_u22bff87a-8854-4adf-85db-7e34194140bb">312) 536-3102</u></strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="margin:0px">(2)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding twelve months or for such shorter period that the registrant was required to file such report(s) been filed? If the answer is no, identify report(s)</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px">&nbsp; </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&#9746;&nbsp;Yes&nbsp;&nbsp;&nbsp;&nbsp; &#9744; No</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="margin:0px">(3)</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px">&nbsp; </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&#9744; Yes&nbsp;&nbsp;&nbsp;&nbsp; &#9746; No</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="text-align:justify;margin:0px">If so, attach an explanation of the anticipated change, both narratively and quantitatively, and if appropriate, state the reasons why a reasonable estimate of the results cannot be made.</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px">&nbsp; </p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">3</td></tr> <tr style="height:15px"> <td><p style='page-break-after: always'></p></td></tr> <tr style="height:15px"> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Cosmos Health Inc. has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td colspan="2"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">COSMOS HEALTH INC.</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="width:50%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Date: March 31, 2023</p></td> <td style="width:3%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">By:</p></td> <td style="BORDER-BOTTOM: 1px solid;width:35%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px"><em>/s/ Grigorios Siokas</em></p></td> <td style="width:12%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td></td> <td></td> <td> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">Grigorios Siokas</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td></td> <td></td> <td style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">Chief Executive Officer</p> <p style="font-size:10pt;font-family:times new roman;text-align:justify;margin:0px">Principal Executive Officer</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td class="hpbhr">&nbsp;</td></tr> <tr style="height:15px"> <td style="BORDER-BOTTOM: black 1px solid; TEXT-INDENT: 0px;text-align:center;">4</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p><body>
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