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Balance Sheets Overview

Current Ratio
105.24%
Quick Ratio
92.27%
Cash Ratio
5.17%
Debt to Asset Ratio
66.36%
Unit: Dollar
Assets Breakdown
    • Accounts receivable, net
    • Property and equipment, net
    • Prepaid expenses and other curre...
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Accounts payable and accrued exp...
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
1,800,949
514,702
715,674
889,441
Restricted cash
644,219
1,644,219
2,744,219
3,744,219
Accounts receivable, net
18,860,802
18,186,637
19,628,825
18,029,485
Accounts receivable - related party
2,380,935
2,365,955
2,443,975
1,607,984
Marketable securities
37,464
34,225
46,158
33,178
Inventory
4,518,560
5,650,458
5,778,142
5,683,662
Loans receivable
487,579
485,191
487,638
714,935
Loans receivable - related party
-
0
0
1,119,842
Prepaid expenses and other current assets
2,809,383
2,336,367
2,007,442
1,657,936
Prepaid expenses and other current assets - related party
5,128,804
5,671,568
4,536,183
4,623,607
Total current assets
36,668,695
36,889,322
38,388,256
38,104,289
Property and equipment, net
10,140,150
10,280,203
10,578,858
10,664,820
Goodwill and intangible assets, net
6,965,934
7,225,011
7,569,695
7,960,633
Digital assets
1,664,501
2,068,645
1,411,084
1,000,057
Loans receivable - long term portion
2,985,337
3,120,197
3,146,201
2,897,956
Loans receivable - related party - long term
-
0
0
2,933,750
Operating lease right-of-use asset
638,720
669,144
596,779
653,824
Financing lease right-of-use asset
489
2,127
3,831
5,843
Advances for building's acquisition
286
200,191
600,000
2,000,020
Other assets
799,462
1,107,911
1,539,774
1,217,941
Other assets - related party
1,598,380
806,260
1,643,040
2,053,625
Total assets
61,461,954
62,369,011
65,477,518
69,492,758
Accounts payable and accrued expenses
13,683,942
13,938,594
14,624,006
14,254,851
Accounts payable and accrued expenses - related party
812,280
878,507
2,002,470
422,083
Accrued interest
801,403
871,960
786,497
521,843
Lines of credit
8,745,807
7,856,208
9,177,684
7,584,786
Notes payable
2,038,981
2,111,574
2,191,274
3,572,958
Notes payable - related party
11,645
11,748
11,971
11,970
Loans payable - related party
-
-
0
0
Convertible notes payable
1,505,146
646,963
2,137,804
3,531,281
Derivative liability - convertible note
482,883
1,060,230
1,292,198
3,128,996
Operating lease liability, current portion
205,140
204,588
222,115
224,821
Financing lease liability, current portion
0
1,907
3,854
6,135
Other current liabilities
6,555,481
6,494,556
5,821,971
5,274,593
Total current liabilities
34,842,708
34,076,835
38,271,844
38,534,317
Notes payable - long term portion
1,155,886
1,339,023
1,584,063
1,797,411
Convertible notes payable - long term portion
1,881,092
4,785,274
4,267,774
3,914,051
Operating lease liability, net of current portion
432,422
463,388
373,473
427,813
Financing lease liability, net of current portion
0
-
0
0
Other liabilities
2,475,363
1,878,132
2,555,735
1,684,282
Total liabilities
40,787,471
42,542,652
47,052,889
46,357,874
Common stock, 0.001 par value1,500,000,000 shares authorized 83,407,714 and 41,153,809 shares issued and 80,671,217 and 41,067,312 outstanding as of june 30, 2026 and december 31, 2025, respectively
83,409
49,868
41,154
31,956
Additional paid-in capital
164,098,808
156,629,904
152,136,404
146,327,367
Subscription receivable
-
-
0
20
Treasury stock, at cost, 86,497 shares as of september 30, 2025 and december 31, 2024
-
-
-
917,159
Treasury stock, at cost, 86,497 shares as of december 31, 2025 and december 31, 2024
-
-917,159
-917,159
-
Treasury stock, at cost, 2,736,497 shares as of june 30, 2026 and december 31, 2025
1,430,156
-
-
-
Accumulated deficit
-142,059,218
-135,972,696
-133,167,273
-123,021,330
Accumulated other comprehensive income/(loss)
-18,360
36,442
331,503
714,070
Total stockholders' equity
20,674,483
19,826,359
18,424,629
23,134,884
Total liabilities and stockholders' equity
61,461,954
62,369,011
65,477,518
69,492,758
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Accounts receivable, net$18,860,802 (22.03%↑ Y/Y)Prepaid expenses andother current assets -...$5,128,804 (7.04%↑ Y/Y)Inventory$4,518,560 (-11.59%↓ Y/Y)Prepaid expenses andother current assets$2,809,383 (71.56%↑ Y/Y)Accounts receivable -related party$2,380,935 (64.28%↑ Y/Y)Cash and cashequivalents$1,800,949 (174.74%↑ Y/Y)Restricted cash$644,219 Loans receivable$487,579 (-20.80%↓ Y/Y)Marketable securities$37,464 (23.78%↑ Y/Y)Total current assets$36,668,695 (19.98%↑ Y/Y)Property and equipment,net$10,140,150 (-6.29%↓ Y/Y)Goodwill and intangibleassets, net$6,965,934 (-15.31%↓ Y/Y)Loans receivable -long term portion$2,985,337 (-2.16%↓ Y/Y)Digital assets$1,664,501 Other assets - relatedparty$1,598,380 (-22.40%↓ Y/Y)Other assets$799,462 (-35.19%↓ Y/Y)Operating leaseright-of-use asset$638,720 (-4.71%↓ Y/Y)Financing leaseright-of-use asset$489 (-93.94%↓ Y/Y)Advances for building'sacquisition$286 (-99.99%↓ Y/Y)Total assets$61,461,954 (-0.60%↓ Y/Y)Total liabilities andstockholders' equity$61,461,954 (-0.60%↓ Y/Y)Total liabilities$40,787,471 (14.56%↑ Y/Y)Total stockholders'equity$20,674,483 (-21.18%↓ Y/Y)Accumulated deficit-$142,059,218 (-20.73%↓ Y/Y)Treasury stock, at cost,2,736,497 shares as of june...$1,430,156 Accumulated othercomprehensive income/(loss)-$18,360 (-104.00%↓ Y/Y)Total currentliabilities$34,842,708 (11.80%↑ Y/Y)Other liabilities$2,475,363 (28.25%↑ Y/Y)Convertible notes payable -long term portion$1,881,092 Notes payable - longterm portion$1,155,886 (-43.72%↓ Y/Y)Operating leaseliability, net of current...$432,422 (-4.64%↓ Y/Y)Additional paid-in capital$164,098,808 (13.70%↑ Y/Y)Common stock, 0.001 parvalue1,500,000,000 shares...$83,409 (179.86%↑ Y/Y)Accounts payable andaccrued expenses$13,683,942 (5.40%↑ Y/Y)Lines of credit$8,745,807 (7.15%↑ Y/Y)Other currentliabilities$6,555,481 (54.26%↑ Y/Y)Notes payable$2,038,981 (-35.37%↓ Y/Y)Convertible notes payable$1,505,146 (-5.13%↓ Y/Y)Accounts payable andaccrued expenses -...$812,280 (80.75%↑ Y/Y)Accrued interest$801,403 (132.02%↑ Y/Y)Derivative liability -convertible note$482,883 Operating leaseliability, current portion$205,140 (-4.88%↓ Y/Y)Notes payable -related party$11,645 (-3.00%↓ Y/Y)

Cosmos Health Inc. (COSM)

Cosmos Health Inc. (COSM)