XML 73 R62.htm IDEA: XBRL DOCUMENT v3.24.2.u1

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)		3 Months Ended	6 Months Ended
	Apr. 03, 2023	Jun. 30, 2024	Jun. 30, 2024	Aug. 21, 2023	Sep. 19, 2022	Dec. 21, 2021
Share-based compensation expense		$ 108,297	$ 216,741
Discription of incentive stock awards			The awards are in the form of restricted stock and will vest in two parts: 50% on October 2, 2023 and 50% on October 2, 2024
Total shares of awarded	185,000
Divined rate			0.00%
2022 Plan [Member]
Share reserv for issuance					200,000
2023 Plan [Member] | Maximum [Member]
Share reserv for issuance				2,500,000
Warrants [Member]
Fair value of exercise prices before re-pricing			exercise prices of $125.00, $150.00 and $187.50 before re-pricing
Fair value of terms re-pricing			terms of 1.40 years, 1.97 years, 2.20 years and 2.26 years
Debt issuance price						$ 50.50
Weighted average contractual term			2 years 14 days
Warrant to purchase share		101,343	101,343
Warrant exercise price		$ 50.50	$ 50.50
Fair value of warrants immediately before the re-pricing			$ 1,915,077
Fair value of warrants immediately after re-pricing			9,548,110
Deemed dividend			$ 7,633,033
Fair value of common stock		$ 93.75	$ 93.75
Divined rate			0.00%
Risk free interest rate			0.41%
Number of Warrants Exercisable		8,558,380	8,558,380
Warrant otstanding		8,558,380	8,558,380
Warrant expiration date			expiration dates from October 2024 through October 2029
Warrant with no expiration		13,334	13,334

X

- References

No definition available.

+ Details

Name:	cosm_AwardedShares
Namespace Prefix:	cosm_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	cosm_DiscriptionOfIncentiveStockAwards
Namespace Prefix:	cosm_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	cosm_ExercisePricesBeforeRePricingDescription
Namespace Prefix:	cosm_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	cosm_FairValueOfCommonStockPerShare
Namespace Prefix:	cosm_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	cosm_FairValueOfWarrantsAfterRepricing
Namespace Prefix:	cosm_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	cosm_FairValueOfWarrantsBeforeRepricing
Namespace Prefix:	cosm_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	cosm_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionExercisableNumber
Namespace Prefix:	cosm_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	cosm_TermsRepricingDescription
Namespace Prefix:	cosm_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	cosm_WarrantExpirationDateDescription
Namespace Prefix:	cosm_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	cosm_WarrantToPurchaseShares
Namespace Prefix:	cosm_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 14.F)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(1)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Exercise price per share or per unit of warrants or rights outstanding.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-3

+ Details

Name:	us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:perShareItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Number of warrants or rights outstanding.

+ References

No definition available.

+ Details

Name:	us-gaap_ClassOfWarrantOrRightOutstanding
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The number of warrants or rights which entitle the entity to receive future services in exchange for the unvested, forfeitable warrants or rights.

+ References

No definition available.

+ Details

Name:	us-gaap_ClassOfWarrantOrRightUnissued
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Aggregate number of common shares reserved for future issuance.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_CommonStockCapitalSharesReservedForFutureIssuance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The price per share of the conversion feature embedded in the debt instrument.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-5

+ Details

Name:	us-gaap_DebtInstrumentConvertibleConversionPrice1
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:perShareItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Amount of paid and unpaid cash, stock, and paid-in-kind (PIK) dividends declared, for example, but not limited to, common and preferred stock.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-SubTopic 405
-Topic 942
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477787/942-405-45-2

+ Details

Name:	us-gaap_Dividends
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The risk-free interest rate assumption that is used in valuing an option on its own shares.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iv)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Subparagraph (e)(1)
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2
Namespace Prefix:	us-gaap_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_PlanNameAxis=cosm_TwoZeroTwentyTwoPlanMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_PlanNameAxis=cosm_TwoZeroTwentyThreePlanMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MaximumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_AwardTypeAxis=cosm_WarrantsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: