Cosmos Health Inc. (COSM) Key Metrics
COSM valuation today
Trailing 12 months · as of October 18, 2026- Market cap
- $33.3M
- Enterprise value
- $55.3M
- P/E (TTM)
- —
- Forward P/E
- 5.8
- PEG ratio
- —
- Price / sales
- 0.5
- Price / book
- 2.0
- EV / EBITDA
- —
- Dividend yield
- —
- Beta
- 4.21
COSM key metrics, 2016–2025
Fiscal year ended December 31, 2025 · U.S. dollarsCOSM returns How much profit the business earns on the capital it uses.
COSM financial health Debt, liquidity and how easily interest is covered.
COSM efficiency & capital use Working capital cycle and where the cash goes.
COSM valuation history
COSM returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
COSM debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
COSM cash returned to shareholders
COSM price vs earnings per share
COSM key metrics
2016–2025| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Valuation | ||||||||||
| Market capitalization | $15.1M | — | — | — | — | — | — | — | — | — |
| Enterprise value | $34.3M | — | — | — | — | — | — | — | — | — |
| Price / sales | 0.2 | — | — | — | — | — | — | — | — | — |
| Price / book | 0.8 | — | — | — | — | — | — | — | — | — |
| EV / sales | 0.5 | — | — | — | — | — | — | — | — | — |
| Earnings yield | −126.9% | — | — | — | — | — | — | — | — | — |
| Free cash flow yield | −56.4% | — | — | — | — | — | — | — | — | — |
| Share price at fiscal year-end | $0.50 | $0.67 | $1.41 | $4.56 | $84.25 | $127.50 | $55.00 | $100.00 | $255.00 | $205.00 |
| Per share | ||||||||||
| Revenue per share | $2.15 | — | — | — | — | — | — | — | — | — |
| Earnings per share | −$0.63 | — | — | — | — | — | — | — | — | — |
| Operating cash flow per share | −$0.28 | — | — | — | — | — | — | — | — | — |
| Free cash flow per share | −$0.28 | — | — | — | — | — | — | — | — | — |
| Cash per share | $0.03 | — | — | — | — | — | — | — | — | — |
| Book value per share | $0.61 | — | — | — | — | — | — | — | — | — |
| Tangible book value per share | $0.36 | — | — | — | — | — | — | — | — | — |
| Capex per share | $0.00 | — | — | — | — | — | — | — | — | — |
| Debt per share | $0.66 | — | — | — | — | — | — | — | — | — |
| Shares outstanding | 30.3M | — | — | — | — | — | — | — | — | — |
| Returns & profitability | ||||||||||
| Return on equity (ROE) | −89.1% | −53.4% | −49.0% | −62.8% | — | — | — | — | — | — |
| Return on invested capital (ROIC) | −35.5% | −34.5% | −52.1% | −19.0% | −12.3% | 9.4% | −1.8% | −12.1% | −108.5% | — |
| Return on assets (ROA) | −32.0% | −26.9% | −27.7% | −23.5% | −17.1% | 2.4% | −14.8% | −57.8% | −90.0% | −31.8% |
| Return on tangible assets | −33.1% | −34.8% | −31.8% | −20.5% | −16.3% | 1.9% | −14.0% | −44.4% | −11.8% | −19.3% |
| Free cash flow margin | −13.0% | −14.9% | −46.5% | −30.3% | −14.2% | −21.0% | −13.8% | −5.6% | −29.4% | −31.7% |
| Income quality (OCF / net income) | — | — | — | — | — | −14.01 | — | — | — | — |
| Financial health | ||||||||||
| Total debt | $20.0M | $11.8M | $3.0M | $12.0M | $27.1M | $32.0M | $19.3M | $16.6M | $10.2M | $3.2M |
| Cash & short-term investments | $761,832 | $336,253 | $3.8M | $20.8M | $293,183 | $851,187 | $277,477 | $3.6M | $782,853 | $716,590 |
| Net debt | $19.2M | $11.5M | −$797,854 | −$8.7M | $26.8M | $31.2M | $19.0M | $13.0M | $9.4M | $2.5M |
| Debt / equity | 1.08 | 0.48 | 0.08 | 0.30 | 6.19 | — | — | — | — | — |
| Debt / assets | 0.30 | 0.22 | 0.05 | 0.18 | 0.55 | 0.73 | 0.81 | 0.80 | 0.95 | 1.03 |
| Net debt / EBITDA | — | — | — | — | — | 7.10 | — | — | — | — |
| Current ratio | 1.00 | 0.99 | 1.51 | 2.58 | 1.37 | 1.19 | 0.75 | 0.82 | 0.69 | 0.54 |
| Quick ratio | 0.85 | 0.82 | 1.31 | 2.42 | 1.26 | 1.09 | 0.63 | 0.68 | 0.47 | 0.45 |
| Interest coverage | -6.3 | -15.4 | -25.2 | -1.9 | -1.3 | 1.0 | -0.1 | -0.2 | -3.0 | -1.0 |
| Working capital | $116,412 | −$296,193 | $12.3M | $34.3M | $11.0M | $6.5M | −$7.1M | −$3.9M | −$4.2M | −$2.2M |
| Invested capital | $37.6M | $36.0M | $35.2M | $30.9M | $31.2M | $27.0M | $12.5M | $9.7M | $6.4M | $729,659 |
| Tangible asset value | $10.9M | $16.8M | $28.4M | $38.9M | $3.9M | −$4.4M | −$6.7M | −$3.6M | $38.9M | −$1.8M |
| Net current asset value | −$8.7M | −$4.3M | $6.6M | $27.7M | −$4.2M | −$7.2M | −$9.2M | −$5.7M | −$4.2M | −$2.2M |
| Graham net-net per share | −$0.87 | — | — | — | — | — | — | — | — | — |
| Capital allocation | ||||||||||
| Dividends paid | — | $6.2M | — | $32.0M | $7.6M | — | — | $0 | $0 | $0 |
| Share buybacks (net) | — | $100,452 | $100,452 | $376,863 | $376,863 | $200,000 | $845,247 | $80,053 | $34,460 | $0 |
| Capex / revenue | 0.1% | 0.8% | 17.2% | 0.8% | 1.6% | 0.2% | 1.7% | 1.4% | 0.2% | 0.2% |
| Capex / depreciation | 0.04 | 0.33 | 14.92 | 2.03 | 1.98 | 0.30 | 1.70 | 11.46 | 2.14 | 1.36 |
| Stock-based compensation / revenue | 3.5% | 3.1% | 1.1% | 0.0% | 10.5% | −1.6% | 0.0% | 0.7% | 2.5% | 0.2% |
| R&D / revenue | 0.8% | 1.0% | 0.3% | — | — | — | — | — | — | — |
| SG&A / revenue | 34.5% | 22.2% | 47.6% | 26.3% | 22.1% | 8.9% | 8.9% | 9.7% | 16.2% | 11.8% |
| Efficiency | ||||||||||
| Days sales outstanding | 107.5 | 119.5 | 145.4 | 191.7 | 185.1 | 119.2 | 65.4 | 31.3 | 13.5 | 24.1 |
| Days of inventory on hand | 32.2 | 33.3 | 30.7 | 27.1 | 24.5 | 26.1 | 33.8 | 33.1 | 23.1 | 19.5 |
| Days payables outstanding | 82.0 | 84.0 | 82.5 | 92.0 | 91.8 | 77.0 | 70.6 | 42.6 | 17.9 | 27.5 |
| Cash conversion cycle (days) | 57.7 | 68.8 | 93.5 | 126.8 | 117.8 | 68.2 | 28.6 | 21.9 | 18.7 | 16.0 |
| Receivables turnover | 3.40 | 3.05 | 2.51 | 1.90 | 1.97 | 3.06 | 5.58 | 11.64 | 27.03 | 15.18 |
| Payables turnover | 4.45 | 4.34 | 4.42 | 3.97 | 3.98 | 4.74 | 5.17 | 8.56 | 20.35 | 13.25 |
| Inventory turnover | 11.32 | 10.96 | 11.90 | 13.45 | 14.88 | 13.99 | 10.79 | 11.01 | 15.77 | 18.76 |
| Asset turnover | 1.09 | 0.90 | 0.80 | 0.86 | 1.21 | 1.64 | 1.78 | 2.36 | 4.35 | 3.58 |
| Average receivables | $19.2M | $17.8M | $21.3M | $26.4M | $28.5M | $18.1M | $7.1M | $3.2M | $1.1M | $445,147 |
| Average payables | $12.9M | $11.5M | $11.1M | $11.2M | $12.1M | $10.0M | $7.0M | $4.0M | $1.4M | $464,312 |
| Average inventory | $5.1M | $4.6M | $4.1M | $3.3M | $3.2M | $3.4M | $3.3M | $3.1M | $1.8M | $328,046 |
| Intangibles / total assets | 11.6% | 14.3% | 11.6% | 1.0% | 1.0% | 0.5% | 1.1% | 1.4% | −392.6% | 0.0% |
Computed from COSM's annual financial statements (latest annual report filed April 15, 2026) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in U.S. dollars; data from EODHD. Averages use the opening and closing balance of each year.
COSM valuation and financial ratios
Cosmos Health earned a return on equity of −89.1% and a return on invested capital of −35.5% in fiscal 2025. It ended the year with $20.0 million of debt and $0.8 million in cash and short-term investments, net debt of $19.2 million.
See the COSM income statement, the COSM chart for price history, or the COSM stock overview for the latest quote and news.
COSM key metrics FAQ
What is Cosmos Health's return on equity?
Cosmos Health's return on equity (ROE) was −89.1% in fiscal 2025: net income of -$19.1 million on average shareholders' equity of $21.5 million.
What is Cosmos Health's ROIC?
Cosmos Health's return on invested capital was −35.5% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does Cosmos Health have?
Cosmos Health had total debt of $20.0 million at the end of fiscal 2025, a debt-to-equity ratio of 1.08.
What is Cosmos Health's free cash flow yield?
Cosmos Health generated -$8.5 million of free cash flow in fiscal 2025, a free cash flow yield of −56.4% on its market value at year-end ($15.1 million).
What is Cosmos Health's current ratio?
Cosmos Health's current ratio was 1.00 at the end of fiscal 2025: current assets were 1.00 times current liabilities.