| Balance Sheets | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Cash and cash equivalents | 514,702 | 715,674 | 889,441 | 655,503 |
| Restricted cash | 1,644,219 | 2,744,219 | 3,744,219 | NaN |
| Accounts receivable, net | 18,186,637 | 19,628,825 | 18,029,485 | 15,455,787 |
| Accounts receivable - related party | 2,365,955 | 2,443,975 | 1,607,984 | 1,449,354 |
| Marketable securities | 34,225 | 46,158 | 33,178 | 30,266 |
| Loans receivable - related party | NaN | NaN | 1,119,842 | 815,706 |
| Inventory | 5,650,458 | 5,778,142 | 5,683,662 | 5,110,947 |
| Loans receivable | 485,191 | 487,638 | 714,935 | 615,592 |
| Loans receivable - related party | 0 | 0 | NaN | NaN |
| Prepaid expenses and other current assets | 2,336,367 | 2,007,442 | 1,657,936 | 1,637,553 |
| Prepaid expenses and other current assets - related party | 5,671,568 | 4,536,183 | 4,623,607 | 4,791,603 |
| Total current assets | 36,889,322 | 38,388,256 | 38,104,289 | 30,562,311 |
| Property and equipment, net | 10,280,203 | 10,578,858 | 10,664,820 | 10,820,391 |
| Goodwill and intangible assets, net | 7,225,011 | 7,569,695 | 7,960,633 | 8,225,361 |
| Digital assets | 2,068,645 | 1,411,084 | 1,000,057 | NaN |
| Loans receivable - long term portion | 3,120,197 | 3,146,201 | 2,897,956 | 3,051,171 |
| Loans receivable - related party - long term | 0 | 0 | 2,933,750 | 3,204,580 |
| Operating lease right-of-use asset | 669,144 | 596,779 | 653,824 | 670,302 |
| Financing lease right-of-use asset | 2,127 | 3,831 | 5,843 | 8,067 |
| Advances for building's acquisition | 200,191 | 600,000 | 2,000,020 | 2,000,020 |
| Other assets | 1,107,911 | 1,539,774 | 1,217,941 | 1,233,607 |
| Other assets - related party | 806,260 | 1,643,040 | 2,053,625 | 2,059,750 |
| Total assets | 62,369,011 | 65,477,518 | 69,492,758 | 61,835,560 |
| Loans payable - related party | NaN | 0 | 0 | 0 |
| Accounts payable and accrued expenses | 13,938,594 | 14,624,006 | 14,254,851 | 12,982,575 |
| Accounts payable and accrued expenses - related party | 878,507 | 2,002,470 | 422,083 | 449,388 |
| Accrued interest | 871,960 | 786,497 | 521,843 | 345,406 |
| Lines of credit | 7,856,208 | 9,177,684 | 7,584,786 | 8,161,845 |
| Notes payable | 2,111,574 | 2,191,274 | 3,572,958 | 3,155,067 |
| Notes payable - related party | 11,748 | 11,971 | 11,970 | 12,005 |
| Convertible notes payable | 646,963 | 2,137,804 | 3,531,281 | 1,586,492 |
| Derivative liability - convertible note | 1,060,230 | 1,292,198 | 3,128,996 | NaN |
| Operating lease liability, current portion | 204,588 | 222,115 | 224,821 | 215,665 |
| Financing lease liability, current portion | 1,907 | 3,854 | 6,135 | 8,621 |
| Other current liabilities | 6,494,556 | 5,821,971 | 5,274,593 | 4,249,497 |
| Total current liabilities | 34,076,835 | 38,271,844 | 38,534,317 | 31,166,561 |
| Notes payable - long term portion | 1,339,023 | 1,584,063 | 1,797,411 | 2,053,857 |
| Convertible notes payable - long term portion | 4,785,274 | 4,267,774 | 3,914,051 | NaN |
| Operating lease liability, net of current portion | 463,388 | 373,473 | 427,813 | 453,442 |
| Financing lease liability, net of current portion | NaN | 0 | 0 | 0 |
| Other liabilities | 1,878,132 | 2,555,735 | 1,684,282 | 1,930,066 |
| Total liabilities | 42,542,652 | 47,052,889 | 46,357,874 | 35,603,926 |
| Common stock, 0.001 par value1,500,000,000 shares authorized 41,153,809 and 23,689,135 shares issued and 41,067,312 and 23,602,638 outstanding as of december 31, 2025 and december 31, 2024, respectively | 49,868 | 41,154 | 31,956 | 29,804 |
| Subscription receivable | NaN | NaN | 20 | 20 |
| Additional paid-in capital | 156,629,904 | 152,136,404 | 146,327,367 | 144,328,641 |
| Subscription receivable | NaN | 0 | NaN | NaN |
| Treasury stock, at cost, 86,497 shares as of september 30, 2025 and december 31, 2024 | NaN | NaN | 917,159 | 917,159 |
| Treasury stock, at cost, 86,497 shares as of december 31, 2025 and december 31, 2024 | -917,159 | -917,159 | NaN | NaN |
| Accumulated deficit | -135,972,696 | -133,167,273 | -123,021,330 | -117,668,440 |
| Accumulated other comprehensive income/(loss) | 36,442 | 331,503 | 714,070 | 458,807 |
| Total stockholders' equity | 19,826,359 | 18,424,629 | 23,134,884 | 26,231,633 |
| Total liabilities and stockholders' equity | 62,369,011 | 65,477,518 | 69,492,758 | 61,835,560 |
Cosmos Health Inc. (COSM)
Cosmos Health Inc. (COSM)