XML 189 R77.htm IDEA: XBRL DOCUMENT
v3.24.4

NOTES PAYABLE (Details) - USD ($) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Beginning balance loans |  | $ 5,017,987 | $ 18,226,062
Proceeds |  | 1,082,231 | 492,336
Payments |  | (1,597,894) | (12,541,343)
Conversion of debt |  |  | (1,190,000)
Recapitalized upon debt modification |  |  | (1,084,735)
Accretion of debt and debt discount |  |  | 1,079,844
Foreign currency translation |  | 92,660 | 35,823
Subtotal |  | 4,606,227 | 5,017,987
Notes payable - long-term | $ (2,645,623) | (3,035,341) | (2,859,570)
Notes payable - short-term | 1,622,349 | 1,570,886 | 2,158,417
Oher additions |  | 317,880 |
Notes payable- short -term |  | 1,570,886 | 2,158,417
Debt forgiveness |  | (306,637) | (306,637)
Trade Facility [Member] |  |  |
Beginning balance loans | 1,908,195 | 3,305,532 | 6,207,010
Proceeds | 0 |  |
Payments | (334,350) | (1,155,310) | (2,795,786)
Recapitalized upon debt modification |  |  | (221,060)
Accretion of debt and debt discount |  |  | 216,182
Foreign currency translation | 14,318 | 64,610 | (100,814)
Subtotal | 1,588,163 | 1,908,195 | 3,305,532
Notes payable - long-term | (1,086,638) | (1,327,440) | (1,604,700)
Notes payable- short -term | 501,525 | 580,755 | 1,700,832
Debt forgiveness |  | (306,637) |
COVID Loans |  |  |
Beginning balance loans | 186,884 | 207,377 | 641,291
Proceeds | 0 |  |
Reclassification of Line of Credit |  |  | (407,174)
Payments | (19,073) | (27,027) | (10,029)
Foreign currency translation | 3,691 | 6,534 | (16,711)
Subtotal | 171,502 | 186,884 | 207,377
Notes payable - long-term | (142,183) | (158,133) | (178,172)
Notes payable - short-term | 29,319 | 28,751 | 29,205
Loan Facility [Member] |  |  |
Beginning balance loans | 4,606,227 | 5,017,987 | 1,299,784
Proceeds | 445,800 | 1,082,231 |
Payments | (834,677) | (1,597,894) | (240,705)
Conversion of debt |  | (306,637) | (1,190,000)
Recapitalized upon debt modification |  | 317,880 | (81,923)
Accretion of debt and debt discount |  |  | 81,910
Foreign currency translation | 50,622 | 92,660 | 130,934
Subtotal | 4,267,972 | 4,606,227 |
Notes payable - long-term | (2,645,623) | (3,035,341) |
Notes payable - short-term | 1,622,349 | 1,570,886 |
Third Party [Member] |  |  |
Beginning balance loans | 2,511,148 | 1,505,078 | 10,077,977
Proceeds | 445,800 | 1,082,231 | 492,336
Reclassification of Line of Credit |  |  | 407,174
Payments | (481,254) | (415,557) | (9,494,823)
Recapitalized upon debt modification |  |  | (781,752)
Accretion of debt and debt discount |  |  | 781,752
Foreign currency translation | 32,613 | 21,516 | 22,414
Subtotal | 2,508,307 | 2,511,148 | 1,505,078
Notes payable - long-term | (1,416,802) | (1,549,768) | (1,076,698)
Notes payable - short-term | $ 1,091,505 | 961,380 | $ 428,380
Oher additions |  | $ 317,880 |

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_ForeignCurrencyTranslation
Namespace Prefix: | cosm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | cosm_OherAdditionsOfDebt
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 -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 + 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 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 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + 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 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(17)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + 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 -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(20)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: 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(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_NotesPayableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_DeferredRevenueArrangementTypeAxis=cosm_TradeFacilityAgreementsMember
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_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: |