{"filing":{"accession_number":"0001477932-26-004192","cik":"0001474167","ticker":"COSM","company_name":"Cosmos Health Inc.","form":"8-K","filing_date":"2026-07-06","report_date":null,"primary_document":"cosm_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1474167/000147793226004192/cosm_8k.htm"},"events":[{"id":16174,"run_id":14433,"accession_number":"0001477932-26-004192","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"The Board of Directors authorized a $5 million share repurchase program expiring December 31, 2026. The CEO stated the program represents an attractive opportunity to enhance shareholder value, reflecting confidence in operating fundamentals.","company_name":"Cosmos Health Inc.","ticker":"COSM","filing_date":"2026-07-06","form":"8-K","submitted_at":null,"items":[{"id":14199,"accession_number":"0001477932-26-004192","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses authorization of a $5 million share repurchase program by the Board of Directors, announced June 30, 2026. Share repurchases are a form of capital return to shareholders and fall within the dividend_distribution category, which encompasses \"share-repurchase programs.\" The CEO's statement emphasizes confidence in operating fundamentals and that the program represents \"an attractive opportunity to enhance shareholder value,\" indicating material significance to investors assessing capital allocation strategy.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-06T13:31:42.692844+00:00","company_name":"","ticker":null,"filing_date":""},{"id":14198,"accession_number":"0001477932-26-004192","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The Board authorized a $5 million share repurchase program expiring December 31, 2026, disclosed under Item 8.01. Share repurchases are a form of capital return to shareholders and fall within the dividend_distribution category, which encompasses \"share-repurchase programs\" per the taxonomy. The CEO's statement emphasizes confidence in operating fundamentals and that the program represents \"an attractive opportunity to enhance shareholder value,\" indicating material significance to investor assessment.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-06T13:31:42.692844+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":14198,"accession_number":"0001477932-26-004192","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The Board authorized a $5 million share repurchase program expiring December 31, 2026, disclosed under Item 8.01. Share repurchases are a form of capital return to shareholders and fall within the dividend_distribution category, which encompasses \"share-repurchase programs\" per the taxonomy. The CEO's statement emphasizes confidence in operating fundamentals and that the program represents \"an attractive opportunity to enhance shareholder value,\" indicating material significance to investor assessment.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-06T13:31:42.692844+00:00","company_name":"Cosmos Health Inc.","ticker":"COSM","filing_date":"2026-07-06"},{"id":14199,"accession_number":"0001477932-26-004192","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses authorization of a $5 million share repurchase program by the Board of Directors, announced June 30, 2026. Share repurchases are a form of capital return to shareholders and fall within the dividend_distribution category, which encompasses \"share-repurchase programs.\" The CEO's statement emphasizes confidence in operating fundamentals and that the program represents \"an attractive opportunity to enhance shareholder value,\" indicating material significance to investors assessing capital allocation strategy.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-06T13:31:42.692844+00:00","company_name":"Cosmos Health Inc.","ticker":"COSM","filing_date":"2026-07-06"}]}