The latest financial statement is for the quarter ending 2026-03-31.
| Cash Flow | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Net loss | -2,805,423 | -10,145,943 | -5,352,890 | -3,646,165 |
| Depreciation and amortization expense | 346,520 | 315,145 | 1,045,919 | - |
| Amortization of right-of-use assets | 1,659 | 1,996 | 2,183 | 4,110 |
| Bad debt expense | 0 | 5,882,393 | 0 | 0 |
| Impairment charges | - | 162,785 | - | - |
| Change in fair value of derivative liability | 231,968 | 1,836,798 | -311,778 | - |
| Gain on net change in fair value of equity investments | - | - | - | 5,781 |
| Unrealized loss on crypto assets | - | -588,916 | - | - |
| Gain/(loss) on crypto assets | -442,496 | - | 57 | - |
| Non-cash financing expense | - | - | - | 163,103 |
| Lease expense | 74,117 | 66,998 | 197,679 | - |
| Interest on finance leases | 43 | 77 | 119 | 332 |
| Stock based compensation | 535,786 | 582,008 | 570,601 | 1,159,632 |
| Deferred income taxes | -3,326 | 237 | 18 | 22,467 |
| Depreciation and amortization expense | - | - | - | 670,191 |
| Non-cash financing expense | 448,697 | 358,213 | 364,550 | - |
| Change in fair value of convertible notes | 239,480 | 969,973 | -2,178,039 | -139,592 |
| Gain on net change in fair value of equity investments | -11,252 | 12,589 | 8,779 | - |
| Gain on conversion of debt | - | 68,609 | - | - |
| Interest on loan receivable | 39,671 | - | - | - |
| Revenue reversals | -375,337 | -464,610 | - | - |
| Actuarial gains/(losses) | - | 48,335 | - | - |
| Accounts receivable, net | -755,723 | 2,285,103 | 2,530,857 | 123,992 |
| Accounts receivable - related party | -33,245 | 969,681 | 155,716 | 44,459 |
| Lease expense | - | - | - | 90,469 |
| Inventory | -21,690 | 102,151 | 570,174 | 157,650 |
| Prepaid expenses and other current assets | -154,709 | 558,521 | -36,515 | 38,885 |
| Prepaid expenses and other current assets - related party | 426,495 | -281,717 | -117,185 | 731,301 |
| Accounts payable and accrued expenses | -514,942 | 325,061 | 1,288,287 | 427,821 |
| Accounts payable and accrued expenses - related party | -133,056 | 1,879,349 | -17,755 | 565,273 |
| Accrued interest | 119,648 | 89,219 | 367,817 | 87,994 |
| Lease liabilities | -74,118 | -67,000 | -107,222 | -90,926 |
| Other current liabilities | 720,716 | 606,527 | 961,113 | 388,726 |
| Other liabilities | -640,168 | 863,054 | -235,408 | -276,787 |
| Net cash used in operating activities | -1,067,066 | -4,596,341 | -2,455,037 | -1,396,236 |
| Proceeds from loan receivable | 0 | -61,520 | 2,366 | 197,117 |
| Return of advances for acquisition of property | 399,809 | - | - | - |
| Purchase of digital assets | 1,100,000 | 1,000,000 | 1,000,000 | - |
| Sale of intangible assets | - | - | - | 0 |
| Purchase of intangible assets | 2,627 | -158 | -96,985 | - |
| Purchase of property and equipment | 11,399 | 7,895 | 12,716 | 35,064 |
| Purchase of intangible assets | - | - | - | 97,302 |
| Net cash used in investing activities | -708,963 | -1,069,573 | -1,010,033 | 64,751 |
| Proceeds from convertible note payable | 0 | -1 | 9,839,348 | - |
| Payment of note payable | 258,640 | 307,980 | 833,970 | 740,130 |
| Proceeds from note payable | 0 | -785,316 | 810,750 | 1,291,001 |
| Payment of related party loan | 0 | 66 | 151 | 6,549 |
| Proceeds from related party loan | 0 | 0 | 0 | - |
| Payment of lines of credit | 9,142,284 | 5,579,496 | 7,268,023 | 13,849,591 |
| Proceeds from lines of credit | 7,972,951 | 7,110,289 | 6,745,349 | 14,053,410 |
| Proceeds from the sale of common stock | 1,832,524 | 4,395,462 | 1,021,934 | - |
| Proceeds from the exercise of warrants | 0 | 0 | 0 | - |
| Payments of financing fees | 54,976 | 131,864 | 1,698,606 | - |
| Payments of finance lease liability | 1,948 | 2,340 | 2,555 | 4,814 |
| Payment of related party note payable | - | - | - | -1,604,348 |
| Payments of financing fees | - | - | - | 182,448 |
| Net cash provided by financing activities | 347,627 | 4,698,688 | 7,192,176 | 2,165,227 |
| Effect of exchange rate changes on cash | 127,430 | -206,541 | 251,051 | -493,344 |
| Net change in cash | -1,300,972 | -1,173,767 | 3,978,157 | 340,398 |
| Cash and restrcited cash at beginning of year | - | 4,633,660 | 315,105 | - |
| Cash and restrcited cash at beginning of period | 3,459,893 | - | - | - |
| Cash and restricted cash at end of period | 2,158,921 | 3,459,893 | 4,633,660 | - |
Cosmos Health Inc. (COSM)
Cosmos Health Inc. (COSM)