Cosmos Health Inc. (COSM) - Net Assets

Latest as of March 2026: $18.42 Million USD

Based on the latest financial reports, Cosmos Health Inc. (COSM) has net assets worth $18.42 Million USD as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($65.48 Million) and total liabilities ($47.05 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check COSM PP&E to net assets ratio to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	$18.42 Million
% of Total Assets	28.14%
Annual Growth Rate	N/A
5-Year Change	320.71%
10-Year Change	N/A
Growth Volatility	343.39

Cosmos Health Inc. - Net Assets Trend (2010–2025)

This chart illustrates how Cosmos Health Inc.'s net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see COSM market cap.

Annual Net Assets for Cosmos Health Inc. (2010–2025)

The table below shows the annual net assets of Cosmos Health Inc. from 2010 to 2025. Also explore Cosmos Health Inc. equity growth rate to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2025-12-31	$18.42 Million	-24.90%
2024-12-31	$24.53 Million	-31.93%
2023-12-31	$36.04 Million	-9.11%
2022-12-31	$39.66 Million	+805.52%
2021-12-31	$4.38 Million	+205.25%
2020-12-31	$-4.16 Million	+35.60%
2019-12-31	$-6.46 Million	-94.75%
2018-12-31	$-3.32 Million	-9.56%
2017-12-31	$-3.03 Million	-72.74%
2016-12-31	$-1.75 Million	-40.47%
2015-12-31	$-1.25 Million	-122.80%
2014-12-31	$5.47 Million	+10296.00%
2013-12-31	$-53.68K	-3838.66%
2012-12-31	$-1.36K	+71.38%
2011-12-31	$-4.76K	+72.76%
2010-12-31	$-17.48K	--

Equity Component Analysis

This analysis shows how different components contribute to Cosmos Health Inc.'s total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

Retained earnings have decreased by 13316727300.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Common Stock	$41.15K	0.22%
Other Comprehensive Income	$331.50K	1.80%
Other Components	$151.22 Million	820.75%
Total Equity	$18.42 Million	100.00%

Cosmos Health Inc. Competitors by Market Cap

The table below lists competitors of Cosmos Health Inc. ranked by their market capitalization.

Company	Market Cap
TIALIS ESSENTIAL IT PLC F:U6M	$14.53 Million
Americas Car-Mart Inc NASDAQ:CRMT	$14.55 Million
BTC Digital Ltd. NASDAQ:BTCT	$14.56 Million
Hang Feng Technology Innovation Co., Ltd. NASDAQ:FOFO	$14.56 Million
A1 Investments & Resources Ltd AU:AYI	$14.52 Million
Metro Bank PLC LSE:MTRO	$14.52 Million
MDB Capital Holdings, LLC Class A common NASDAQ:MDBH	$14.52 Million
B.V. Delftsch Aardewerkfabriek "De Porceleyne Fles Anno 1653" AS:PORF	$14.52 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Cosmos Health Inc.'s equity between the two most recent reporting periods.

Equity Growth Insights

From 2024 to 2025, total equity changed from 24,532,929 to 18,424,629, a change of -6,108,300 (-24.9%).
Net loss of 19,144,998 reduced equity.
New share issuances of 5,417,396 increased equity.
Other comprehensive income increased equity by 2,466,434.
Other factors increased equity by 5,152,868.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	$-19.14 Million	-103.91%
Share Issuances	$5.42 Million	+29.4%
Other Comprehensive Income	$2.47 Million	+13.39%
Other Changes	$5.15 Million	+27.97%
Total Change	$-	-24.90%

Book Value vs Market Value Analysis

This analysis compares Cosmos Health Inc.'s book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

Current price-to-book ratio: 0.46x
The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2009-12-31	$-0.06	$0.28	x
2010-12-31	$-0.21	$0.28	x
2011-12-31	$-0.05	$0.28	x
2012-12-31	$-0.01	$0.28	x
2013-12-31	$-0.13	$0.28	x
2014-12-31	$10.88	$0.28	x
2015-12-31	$-2.48	$0.28	x
2016-12-31	$-3.49	$0.28	x
2017-12-31	$-5.92	$0.28	x
2018-12-31	$-6.23	$0.28	x
2019-12-31	$-12.17	$0.28	x
2020-12-31	$-7.82	$0.28	x
2021-12-31	$6.67	$0.28	x
2022-12-31	$20.57	$0.28	x
2023-12-31	$2.27	$0.28	x
2024-12-31	$1.28	$0.28	x
2025-12-31	$0.61	$0.28	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Cosmos Health Inc. utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

Current Return on Equity (ROE): -103.91%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: -29.33%
• Asset Turnover: 1.00x
• Equity Multiplier: 3.55x
Recent ROE (-103.91%) is below the historical average (-19.27%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2009	0.00%	0.00%	0.00x	0.00x	$-4.14K
2010	0.00%	0.00%	0.00x	0.00x	$-3.79 Million
2011	0.00%	0.00%	0.00x	0.00x	$-168.77K
2012	0.00%	0.00%	0.00x	0.00x	$-314.70
2013	0.00%	27.33%	1.04x	0.00x	$251.96K
2014	110.43%	79.13%	1.06x	1.32x	$5.50 Million
2015	0.00%	-1252.88%	0.81x	0.00x	$-6.56 Million
2016	0.00%	-8.90%	2.17x	0.00x	$-425.72K
2017	0.00%	-20.69%	2.81x	0.00x	$-5.91 Million
2018	0.00%	-24.43%	1.79x	0.00x	$-8.73 Million
2019	0.00%	-8.31%	1.66x	0.00x	$-2.65 Million
2020	0.00%	1.48%	1.26x	0.00x	$1.24 Million
2021	-181.80%	-14.16%	1.14x	11.29x	$-8.40 Million
2022	-34.88%	-27.47%	0.74x	1.72x	$-17.80 Million
2023	-51.45%	-34.74%	0.81x	1.83x	$-22.15 Million
2024	-65.96%	-29.73%	1.00x	2.21x	$-18.64 Million
2025	-103.91%	-29.33%	1.00x	3.55x	$-20.99 Million

Industry Comparison

This section compares Cosmos Health Inc.'s net assets metrics with peer companies in the Medical Distribution industry.

Industry Context

Industry: Medical Distribution
Average net assets among peers: $1,131,219,740
Average return on equity (ROE) among peers: 12.20%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Cosmos Health Inc. (COSM)	$18.42 Million	0.00%	2.55x	$14.53 Million
Accendra Health Inc (ACH)	$314.40 Million	8.91%	1.75x	$84.85 Million
Akso Health Group ADR (AHG)	$14.01 Million	25.25%	0.60x	$807.33 Million
Cardinal Health Inc (CAH)	$1.79 Billion	34.06%	23.78x	$43.01 Billion
Cencora Inc. (COR)	$3.32 Billion	10.40%	2.38x	$50.53 Billion
EDAP TMS SA (EDAP)	$34.78 Million	33.77%	0.45x	$154.80 Million
Empro Group Inc. Ordinary shares (EMPG)	$741.21K	-42.90%	4.10x	$143.05 Million
EDAP TMS S.A. (FOCL)	$31.46 Million	-2.44%	0.79x	$153.11 Million
Hong Kong Pharma Digital Technology Holdings Limited Ordinary shares (HKPD)	$4.25 Million	31.26%	1.04x	$4.78 Million
Henry Schein Inc (HSIC)	$4.67 Billion	11.52%	0.84x	$7.86 Billion

About Cosmos Health Inc.

NASDAQ:COSM USA Medical Distribution

Market Cap

$14.53 Million

Market Cap Rank

#26178 Global

#5476 in USA

Share Price

$0.28

Change (1 day)

+3.08%

52-Week Range

$0.17 - $1.25

All Time High

$312.50