COSM — what changed in the latest 10-Q
A section-by-section comparison of COSM's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-08-18 vs the prior 10-Q · 2026-05-20
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +31 | −30 | ~8 | 78 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Controls & procedures | Text added/removed | 0 | 0 | ~1 | 20 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Risk factors | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Other information | Text added/removed | 0 | 0 | ~1 | 0 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-08-18
Revenue for the three months ended June 30, 2026 increased by approximately 28.8% compared to the same period in 2025. For the six months ended June 30, 2026, revenue increased by approximately 29.7% compared to the same period in 2025, primarily driven by higher sales generated by our wholly owned …
Our other operating subsidiary, SkyPharm SA continued to expand the distribution of its proprietary nutraceutical brand, Sky Premium Life ("SPL"), in the United Arab Emirates, Cyprus, and Greece, achieving strong growth across export channels. However, its revenue growth was partially impacted by re…
Net loss for the three months ended June 30, 2026 increased by approximately 115.2% (or $3,258,454) compared to the same period in 2025. For the six months ended June 30, 2026, net loss increased by approximately 143.9% (or $5,245,780) compared to the same period in 2025. The wider loss in both peri…
For the three months ended June 30, 2026 and 2025, the Company reported cost of goods sold ("COGS") of $17,474,714 and $13,581,888, respectively, representing an increase of $3,892,826, or approximately 28.7%. For the six months ended June 30, 2026 and 2025, COGS was $34,021,435 and $25,244,617, res…
For the three months ended June 30, 2026, the Company reported gross profit of $1,511,662, an increase of approximately 29.9% compared to $1,163,814 for the same period in 2025. Gross margin was approximately 8.0% for the three months ended June 30, 2026, compared to approximately 7.9% for the same …
Text removed vs the prior filing · source: 10-Q · 2026-05-20
For the three months ended March 31, 2026, the Company reported revenue of $17,927,892 and a net loss of $2,805,423, compared to revenue of $13,712,528 and a net loss of $818,097 for the corresponding period in 2025. Revenue for the three-month period increased 30.7% year-over-year, primarily driven…
Gross profit for the three months ended March 31, 2026 was $1,381,171, compared to $2,049,799 for the same period in 2025, representing a decline of approximately 32.6% despite the 30.7% increase in revenue. Gross margin compressed to approximately 7.7% from approximately 15.0% in the prior year per…
The net loss increased $1,987,326 (approximately 243%) for the three-month period. The wider loss reflects the gross margin compression described above, as well as newly recognized non-cash charges, including:
partially offset by a $239,480 gain on the change in fair value of convertible notes and a $231,968 gain on the change in fair value of derivative liabilities.
For the three months ended March 31, 2026 and 2025, the Company reported cost of goods sold ("COGS") of $16,546,721 and $11,662,729, respectively — an increase of $4,883,992 (approximately 41.9%). The growth in COGS is consistent with the significant increase in revenue over the period; however, bec…
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice