COSM Cosmos Health Inc.

MIXED Impact: 5/10 8-K
Horizon weeks Filed May 22, 2026 Processed 21d 23h ago SEC 0001477932-26-003403
8-K Item 2.02: Earnings release
Latest settled — T+5d
COSM ▼ -0.16% at T+5d
NEUTRAL call ✗ call lost -0.16% · α vs SPY -1.83% · entry $0.2530 → $0.2526
Next anchor: T+20d in 10d
Currently $0.2100 · -17.00% from $0.2530 entry
Entry anchored
May 21, 03:59 PM ET
via Databento tick
T+1d
+3.95%
call +3.95% · α +3.37%
$0.2630
settled 18d ago
T+5d
-0.16%
call -0.16% · α -1.83%
$0.2526
settled 12d ago
T+20d
call — · α —
in 10d
T+60d
call — · α —
in 2mo

Price Chart

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Executive Summary

Cosmos Health reported Q1 2026 revenue of $17.93M, up 30.7% YoY, a new Q1 record, but GAAP net loss widened to ($2.81M) from ($0.82M) in Q1 2025, driven by non-cash items including digital asset mark-to-market losses and non-cash interest. The company reduced total liabilities by $4.5M (9.6%) and increased stockholders' equity by 7.6%, while Adjusted EBITDA was near breakeven at ($229,596). No formal guidance was provided, and the company continues to face a dilutive S-3 shelf registration filed 28 days prior, creating significant overhang.

Key Financial Metrics

Gross Margin
7.7%

Actionable Insight

Revenue growth is strong (+31% YoY) but GAAP profitability deteriorated and the S-3 shelf filed 28 days ago creates significant dilution risk. Monitor for any equity issuance under the shelf and watch for Q2 2026 results to see if Adjusted EBITDA turns positive as guided. The stock's $13M market cap makes it highly sensitive to any news flow around the shelf or U.S. expansion execution.

Key Facts

  • Q1 2026 revenue of $17.93M, up 30.7% from $13.71M in Q1 2025
  • GAAP net loss widened to ($2.81M) from ($0.82M) in Q1 2025
  • Adjusted EBITDA near breakeven at ($229,596) vs positive $373,119 in Q1 2025
  • Total liabilities reduced by $4.51M (9.6%) to $42.54M
  • Stockholders' equity increased by $1.40M (7.6%) to $19.83M
  • Cash and cash equivalents of $2.16M, down from $3.46M at year-end 2025
  • Gross profit declined to $1.38M from $2.05M, reflecting mix shift toward wholesale distribution
  • S-3 shelf registration filed April 24, 2026 enables 73.5M share resale by selling stockholders
  • No formal guidance provided; management cites 'record momentum' into Q2

Financial Impact

Revenue beat consensus of $23.8M by -24.7% (actual $17.93M); GAAP EPS miss of -29.2% vs consensus ($-0.31 actual vs $-0.24 est). Net loss widened by $1.99M YoY.

revenueepsgrossProfitcashFlowdebt

Risk Factors

  • Dilution risk from S-3 shelf registration enabling 73.5M share resale
  • Widening GAAP net loss and negative operating cash flow
  • Declining gross margin due to revenue mix shift toward wholesale
  • Digital asset volatility (Ethereum holdings) impacting earnings
  • Going concern doubts previously raised in FY2025 filing
  • Low cash balance ($2.16M) relative to operating losses

Market Snapshot

Exchange
Nasdaq
Sector
Wholesale-Drugs, Proprietaries & Druggists' Sundries
Analyst Consensus
86% bullish (7 analysts)

Documents Analyzed

This report is based on 6 SEC documents filed with EDGAR.

DocumentAccession Number
8-K Filing (Primary)0001477932-26-003403
Document: cosm_8k.htm0001477932-26-003403
Document: 0001477932-26-003403-index-headers.html0001477932-26-003403
Document: 0001477932-26-003403-index.html0001477932-26-003403
Document: 0001477932-26-003403.txt0001477932-26-003403
8-K Data (Synthetic)0001477932-26-003403
14 reports for COSM
Performance horizon

Track record builds as more directional reports settle.

Filters
Rows
Reports for COSM — sortable, filterable
Type Now
Jun 12, 2026
today
Press Release
NEUTRAL ★ 3/10
$0.2086 awaiting T+5awaiting T+5$0.2100 (+0.67%)
Jun 12, 2026
today
Press Release
NEUTRAL ★ 4/10
$0.2262 awaiting T+5awaiting T+5$0.2100 (−7.16%)
Jun 10, 2026
2d ago
Press Release
BULLISH ★ 5/10
$0.1994 awaiting T+5awaiting T+5$0.2100 (+5.32%)
Jun 9, 2026
3d ago
Press Release
NEUTRAL ★ 4/10
$0.2183 awaiting T+5awaiting T+5$0.2100 (−3.80%)
Jun 8, 2026
4d ago
Press Release
NEUTRAL ★ 3/10
$0.2290 awaiting T+5awaiting T+5$0.2100 (−8.30%)
Jun 6, 2026
7d ago
S-3/A
BEARISH ★ 7/10
$0.2800 awaiting T+5awaiting T+5$0.2100 (+25.00%)
Jun 5, 2026
7d ago
DEFA14A
NEUTRAL ★ 2/10
$0.2520 awaiting T+5awaiting T+5$0.2100 (−16.67%)
Jun 1, 2026
12d ago
Press Release
NEUTRAL ★ 3/10
$0.2530 $0.2510▼ −0.79%▲ +1.96%$0.2100 (−17.00%)
May 26, 2026
17d ago
Press Release
NEUTRAL ★ 4/10
$0.2630 $0.2530▼ −3.80%▼ −4.89%$0.2100 (−20.15%)
May 22, 2026
21d ago
8-K
MIXED ★ 5/10
$0.2530 $0.2526▼ −0.16%▼ −1.83%$0.2100 (−17.00%)
Showing 10 of 14

US Market Status

Market Closed — Opens Mon (48h 25m)

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