XML 50 R39.htm IDEA: XBRL DOCUMENT v3.25.3

SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2025

SEGMENT REPORTING

Schedule of segment reporting information

Nine-month period ended September 30, 2025

		Wholesale				Pharma manufacturing				Nutraceuticals & Pharmaceuticals				Other				Total
Revenues			40,608,665				1,213,562				3,746,023				405				45,568,655
Cost of Sales			(37,626,788	)			(208,777	)			(1,916,859	)			-				(39,752,424	)
Gross Profit			2,981,877				1,004,785				1,829,164				405				5,816,231
General and Administrative expenses			(514,158	)			(499,702	)			(1,044,103	)			(1,221,333	)			(3,279,295	)
Salaries			(1,381,174	)			(1,410,704	)			(1,056,693	)			(979,841	)			(4,828,412	)
Sales and Marketing expenses			(971	)			(911	)			(79,653	)			(33,120	)			(114,655	)
Research and Development costs			-				-				-				(108,603	)			(108,603	)
Net finance costs			(605,818	)			-				44,470				(385,912	)			(947,260	)
Segment profit / (loss)			479,756				(906,532	)			(306,814	)			(2,728,404	)			(3,461,994	)
Reconciling items:
Depreciation and amortization			(171,020	)			(451,149	)			(321,869	)			(108,174	)			(1,052,212	)
Stock based compensation			-				-				-				(1,730,233	)			(1,730,233	)
Non-cash interest			-				-				-				(364,550	)			(364,550	)
Fair value adjustments			-				-				-				(2,620,573	)			(2,620,573	)
Foreign currency adjustments			168,639				241,489				-				(63,716	)			346,412
Other income and expenses			11,563				95,318				11,155				(233,941	)			(115,905	)
Net profit/(loss) before Income Taxes			488,938				(1,020,874	)			(617,528	)			(7,849,591	)			(8,999,055	)

Three-month period ended September 30, 2025

		Wholesale				Pharma manufacturing				Nutraceuticals & Pharmaceuticals				Other				Total
Revenues			14,574,914				412,603				2,122,503				405				17,110,425
Cost of Sales			(13,240,183	)			(70,393	)			(1,197,231	)			-				(14,507,807	)
Gross Profit			1,334,731				342,210				925,272				405				2,602,618
General and Administrative expenses			(191,273	)			(193,755	)			(502,160	)			(582,551	)			(1,469,739	)
Salaries			(517,261	)			(684,859	)			(391,175	)			(326,655	)			(1,919,950	)
Sales and Marketing expenses			(116	)			(181	)			(31,377	)			(33,120	)			(64,794	)
Research and Development costs			-				-				-				(18,337	)			(18,337	)
Net finance costs			(184,070	)			-				(76,223	)			(308,159	)			(568,452	)
Segment profit / (loss)			442,011				(536,584	)			(75,665	)			(1,268,417	)			(1,438,655	)
Reconciling items:
Depreciation and amortization			(67,464	)			(159,552	)			(114,441	)			(36,454	)			(377,911	)
Stock based compensation			-				-				-				(570,602	)			(570,602	)
Non-cash interest			-				-				-				(201,447	)			(201,447	)
Fair value adjustments			-				-				-				(2,486,762	)			(2,486,762	)
Foreign currency adjustments			207				241,489				(278,855	)			(234,778	)			(271,937	)
Other income and expenses			-				-				-				(5,577	)			(5,577	)
Net profit/(loss) before Income Taxes			374,754				(454,648	)			(468,960	)			(4,804,037	)			(5,352,890	)

Schedule of operations of each reportable segment

Reportable segments		Operations
Wholesale		Distribution and export of pharmaceutical products
Pharma manufacturing		Production of pharmaceutical products
Nutraceutical and pharmaceuticals		Trade of owned nutraceutical & pharmaceutical products

X

- References

No definition available.

+ Details

Name:	cosm_ScheduleOfOperationsOfEachReportableSegmentTableTextBlock
Namespace Prefix:	cosm_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration