Cosmos Health Inc. (COSM) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 36.89M | 38.39M | 38.1M | 30.56M | 27.84M | 25.46M | 36.24M | 33.42M | 34.29M | 36.61M | 46.49M | 44.21M | 50.64M | 56.04M | 38.85M | 40M | 41.63M | 39.83M | 44.28M | 42.32M |
| Cash & Short-Term Investments | 548.93K | 761.83K | 922.62K | 685.77K | 768.16K | 336.25K | 3.34M | 365.02K | 886.43K | 3.85M | 2.38M | 2.25M | 12.05M | 20.76M | 322.37K | 572.65K | 1.02M | 297.95K | 1.25M | 1.02M |
| Cash Only | 514.7K | 715.67K | 889.44K | 655.5K | 742.88K | 315.11K | 3.31M | 343.51K | 865.1K | 3.83M | 2.36M | 2.23M | 12.04M | 20.75M | 312.38K | 562.32K | 1.01M | 286.49K | 1.03M | 805.77K |
| Short-Term Investments | 34.23K | 46.16K | 33.18K | 30.27K | 25.28K | 21.15K | 22.81K | 21.51K | 21.33K | 20.07K | 17.53K | 19.2K | 16.43K | 14.88K | 9.99K | 10.33K | 12.55K | 11.47K | 211.2K | 216.11K |
| Accounts Receivable | 21.46M | 22.56M | 19.64M | 18.34M | 17.11M | 15.88M | 17.48M | 20.87M | 21.33M | 21.71M | 29.41M | 26.93M | 26.21M | 22.76M | 27.59M | 28.89M | 29.31M | 30.14M | 30.11M | 28.68M |
| Days Sales Outstanding | 110.48 | 98.52 | 102.09 | 109.37 | 108.26 | 107.9 | 142.16 | 145.38 | 134.27 | 148.47 | 202.1 | 195.57 | 178.45 | 192.2 | 216.22 | 200.5 | 204.66 | 171.31 | 198.93 | 164.79 |
| Inventory | 5.65M | 5.78M | 5.68M | 5.11M | 4.74M | 4.36M | 4.89M | 4.32M | 4.87M | 4.79M | 5.96M | 4.8M | 4.3M | 3.45M | 3.98M | 3.6M | 4.01M | 3.15M | 3.59M | 3.53M |
| Days Inventory Outstanding | 31.08 | 29.92 | 34.23 | 32.99 | 35.08 | 32.15 | 37.81 | 33.63 | 33.17 | 33.85 | 42.64 | 36.26 | 30.62 | 29.44 | 34.07 | 30.45 | 28.8 | 23.44 | 29.13 | 24.68 |
| Other Current Assets | 9.23M | 9.29M | 5.58M | 6.43M | 5.23M | 4.89M | 2.55M | 7.86M | 7.2M | 6.25M | 8.74M | 10.23M | 8.07M | 9.07M | 1.02M | 1.1M | 968.37K | -4.77K | 1.17M | 1.23M |
| Total Non-Current Assets | 25.48M | 27.09M | 31.39M | 31.27M | 29.35M | 28.85M | 28.28M | 27.41M | 28.06M | 29.41M | 25.04M | 24.38M | 17.38M | 11.67M | 6.77M | 7.84M | 8.15M | 9.6M | 3.39M | 2.84M |
| Property, Plant & Equipment | 10.95M | 11.78M | 11.32M | 13.5M | 12.7M | 10.4M | 11.31M | 12.81M | 12.98M | 13.49M | 13.42M | 11.97M | 3.33M | 2.93M | 1.45M | 1.62M | 1.78M | 2.93M | 1.97M | 1.58M |
| Fixed Asset Turnover | 1.58x | 1.71x | 1.38x | 1.13x | 1.19x | 1.31x | 1.03x | 1.02x | 1.10x | 1.18x | 1.01x | 1.62x | 3.95x | 5.50x | 7.83x | 7.78x | 5.55x | 6.60x | 7.67x | 9.27x |
| Goodwill | 49.7K | 49.7K | 0 | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K | 49.7K |
| Intangible Assets | 9.24M | 7.52M | 7.96M | 8.18M | 7.75M | 7.71M | 7.7M | 7.67M | 7.91M | 7.76M | 4.02M | 3.73M | 644.79K | 657.22K | 632.71K | 691.31K | 414.93K | 436.07K | 458.57K | 164.4K |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 5.77M | 167.18K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 166.4K | 0 | 0 | 0 |
| Other Non-Current Assets | 5.23M | 7.74M | 12.1M | 9.55M | 8.85M | 4.92M | 9.06M | 6.89M | 7.12M | 8.11M | 7.55M | 8.63M | 13.36M | 8.03M | 4.38M | 4.77M | 4.97M | 5.33M | 805.26K | 763.64K |
| Total Assets | 62.37M | 65.48M | 69.49M | 61.84M | 57.19M | 54.31M | 64.52M | 60.83M | 62.35M | 66.01M | 71.53M | 68.59M | 68.02M | 68.04M | 45.62M | 47.84M | 49.77M | 49.43M | 47.68M | 45.16M |
| Asset Turnover | 0.28x | 0.29x | 0.26x | 0.25x | 0.25x | 0.24x | 0.20x | 0.21x | 0.23x | 0.23x | 0.18x | 0.18x | 0.18x | 0.21x | 0.26x | 0.27x | 0.26x | 0.33x | 0.29x | 0.34x |
| Asset Growth % | 9.05% | 20.56% | 7.71% | 1.66% | -8.27% | -17.73% | -9.79% | -11.32% | -8.34% | -2.97% | 56.78% | 43.37% | 36.65% | 37.65% | -4.31% | 5.95% | 19.38% | 12.74% | 23.61% | 33.39% |
| Total Current Liabilities | 34.08M | 38.27M | 38.53M | 31.17M | 26.59M | 25.76M | 25.21M | 24.82M | 23.56M | 24.32M | 22.59M | 20.23M | 18.55M | 21.75M | 36.9M | 35.87M | 29.8M | 29.93M | 37.43M | 31.9M |
| Accounts Payable | 14.82M | 14.62M | 14.68M | 12.98M | 11.67M | 11.16M | 12.63M | 10.9M | 11.08M | 11.91M | 12.65M | 11.63M | 11.61M | 10.26M | 11.41M | 11.17M | 12M | 12.13M | 11.71M | 12.64M |
| Days Payables Outstanding | 80.07 | 76.48 | 87.7 | 82.6 | 88.09 | 82.78 | 96.61 | 80.4 | 78.95 | 77.33 | 96.2 | 92.61 | 86.37 | 85.81 | 101.51 | 92.8 | 97.12 | 82.88 | 99.59 | 85.16 |
| Short-Term Debt | 11.89M | 13.52M | 14.7M | 12.92M | 10.08M | 9.55M | 7.64M | 8.66M | 7.89M | 8.23M | 6.44M | 5.64M | 5.52M | 8.04M | 20.88M | 20.25M | 14.11M | 13.34M | 22.92M | 16.33M |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -53.45K | 0 | 0 | 0 | 0 | 0 | 0 | 19.38K |
| Other Current Liabilities | 7.37M | 7.11M | 8.4M | 4.25M | 3.75M | 3.35M | 4.49M | 3.97M | 3.65M | 3.47M | 2.6M | 1.98M | 520.62K | 2.7M | 1.15M | 1.15M | 1.22M | 1.3M | 780.19K | 935.92K |
| Current Ratio | 1.08x | 1.00x | 0.99x | 0.98x | 1.05x | 0.99x | 1.44x | 1.35x | 1.46x | 1.51x | 2.06x | 2.19x | 2.73x | 2.58x | 1.05x | 1.12x | 1.40x | 1.33x | 1.18x | 1.33x |
| Quick Ratio | 0.92x | 0.85x | 0.84x | 0.82x | 0.87x | 0.82x | 1.24x | 1.17x | 1.25x | 1.31x | 1.79x | 1.95x | 2.50x | 2.42x | 0.94x | 1.01x | 1.26x | 1.23x | 1.09x | 1.22x |
| Cash Conversion Cycle | 61.5 | 51.96 | 48.62 | 59.76 | 55.25 | 57.27 | 83.35 | 98.62 | 88.5 | 104.99 | 148.54 | 139.22 | 122.7 | 135.83 | 148.78 | 138.15 | 136.34 | 111.87 | 128.47 | 104.31 |
| Total Non-Current Liabilities | 8.47M | 8.78M | 7.82M | 4.44M | 4.65M | 4.02M | 4.33M | 3.89M | 4.24M | 5.65M | 4.37M | 4.32M | 5.08M | 6.63M | 3.56M | 3.82M | 14.83M | 15.12M | 5.6M | 12.88M |
| Long-Term Debt | 6.12M | 5.85M | 5.71M | 2.05M | 2.09M | 1.56M | 2.65M | 2.39M | 2.7M | 3.04M | 3.16M | 2.52M | 2.73M | 2.86M | 1.22M | 1.37M | 7.07M | 12.72M | 3.02M | 10.24M |
| Capital Lease Obligations | 463.39K | 373.47K | 427.81K | 453.44K | 468.7K | 501.8K | 474K | 479.55K | 519.02K | 850.13K | 890.28K | 1M | 1.2M | 860.1K | 786.64K | 890.38K | 748.2K | 844.42K | 922K | 981.38K |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 1.88M | 2.56M | 1.68M | 1.93M | 2.1M | 1.96M | 1.21M | 1.02M | 1.02M | 1.76M | 321.37K | 801.5K | 1.16M | 2.91M | 1.55M | 1.55M | 7.01M | 1.55M | 1.66M | 1.66M |
| Total Liabilities | 42.54M | 47.05M | 46.36M | 35.6M | 31.24M | 29.78M | 29.54M | 28.71M | 27.8M | 29.97M | 26.96M | 24.55M | 23.64M | 28.38M | 40.47M | 39.69M | 44.62M | 45.05M | 43.03M | 44.77M |
| Total Debt | 18.48M | 19.97M | 21.07M | 15.65M | 12.85M | 11.82M | 11.02M | 11.81M | 11.4M | 12.42M | 10.79M | 9.46M | 9.76M | 12.03M | 23.13M | 22.72M | 22.16M | 27.12M | 27.11M | 27.8M |
| Net Debt | 17.97M | 19.25M | 20.18M | 14.99M | 12.11M | 11.51M | 7.71M | 11.47M | 10.54M | 8.59M | 8.43M | 7.23M | -2.28M | -8.72M | 22.81M | 22.16M | 21.15M | 26.84M | 26.08M | 26.99M |
| Debt / Equity | 0.93x | 1.08x | 0.91x | 0.60x | 0.50x | 0.48x | 0.32x | 0.37x | 0.33x | 0.34x | 0.24x | 0.21x | 0.22x | 0.30x | 4.49x | 2.79x | 4.30x | 6.19x | 5.83x | 72.29x |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 658.94x | 62.45x | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 642.63x | 59.61x | - | - | - |
| Interest Coverage | -2.68x | -9.02x | -7.00x | -4.12x | -3.37x | -27.18x | -11.03x | -6.57x | -10.07x | -39.84x | -21.58x | -2.64x | -2.63x | -5.37x | -1.00x | -0.47x | 1.32x | -0.58x | -0.73x | -1.49x |
| Total Equity | 19.83M | 18.42M | 23.13M | 26.23M | 25.95M | 24.53M | 34.98M | 32.12M | 34.55M | 36.04M | 44.57M | 44.04M | 44.38M | 39.66M | 5.16M | 8.15M | 5.15M | 4.38M | 4.65M | 384.55K |
| Equity Growth % | -23.6% | -24.9% | -33.86% | -18.33% | -24.88% | -31.93% | -21.52% | -27.07% | -22.16% | -9.11% | 764.42% | 440.08% | 761.58% | 805.52% | 10.86% | 2020.58% | 283.66% | 205.25% | 197.5% | 106.96% |
| Book Value per Share | 0.42 | 0.61 | 0.76 | 0.91 | 1.08 | 1.28 | 1.90 | 1.80 | 2.05 | 3.01 | 3.54 | 4.07 | 4.18 | 20.57 | 4.99 | 9.36 | 7.25 | 6.39 | 6.79 | 0.60 |
| Total Shareholders' Equity | 19.83M | 18.42M | 23.13M | 26.23M | 25.95M | 24.53M | 34.98M | 32.12M | 34.55M | 36.04M | 44.57M | 44.04M | 44.38M | 39.66M | 5.16M | 8.15M | 5.15M | 4.38M | 4.65M | 384.55K |
| Common Stock | 49.87K | 41.15K | 31.96K | 29.8K | 27.29K | 23.69K | 23.35K | 17.83K | 17.83K | 15.98K | 13.07K | 10.95K | 10.62K | 10.61K | 26.36K | 24K | 18.61K | 702 | 17.33K | 16.57K |
| Retained Earnings | -135.97M | -133.17M | -123.02M | -117.67M | -114.84M | -114.02M | -104.48M | -96.1M | -93.51M | -91.64M | -71.04M | -67.67M | -66.69M | -66.23M | -54.35M | -52.35M | -34.14M | -34.35M | -25.24M | -23.3M |
| Treasury Stock | -917.16K | -917.16K | -917.16K | -917.16K | -917.16K | -917.16K | -917.16K | -917.16K | -917.16K | -917.16K | -916.96K | -816.71K | -816.71K | -816.71K | -816.71K | -816.71K | -816.71K | -816.71K | -439.84K | -611.2K |
| Accumulated OCI | 36.44K | 331.5K | 714.05K | 458.81K | -1.1M | -2.13M | -447.83K | -1.2M | -1.02M | -419.84K | -1.6M | -712.98K | -796.17K | -1.13M | -2.61M | -1.59M | -556.85K | -151.62K | 167.39K | 381.6K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |