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Pro Forma Balance Sheet as of

Key Takeaway: PRO FORMA BALANCE SHEET cosm_ex991.htm EXHIBIT 99.1 COSMOS HOLDINGS, INC. CONDENSED CONSOLIDATED BALANCE SHEETS September 30, 2021 (Unaudited) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 5,979,546 Accounts receivable, net 28,341,724 Accounts receivable -

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PRO FORMA BALANCE SHEET
cosm_ex991.htm EXHIBIT 99.1
COSMOS HOLDINGS, INC.
CONDENSED CONSOLIDATED BALANCE SHEETS
September 30, 2021
(Unaudited)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents $ 5,979,546
Accounts receivable, net 28,341,724
Accounts receivable - related party 3,050,283
Marketable securities 216,561
Inventory 3,716,251
Prepaid expenses and other current assets 5,689,116
Prepaid expenses and other current assets - related party 2,831,728
Operating lease right-of-use asset 960,026
Financing lease right-of-use asset 237,167
TOTAL CURRENT ASSETS 51,022,402
Property and equipment, net 2,061,841
Goodwill and intangible assets, net 218,475
Other assets 763,910
Deferred tax assets 286,555
TOTAL ASSETS $ 54,353,183
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
Accounts payable and accrued expenses $ 14,161,588
Accounts payable and accrued expenses - related party 181,203
Accrued interest 719,332
Customer advances 48,972
Convertible notes payable 926,624
Derivative liability - convertible note 234,978
Notes payable 6,413,150
Notes payable - related party 440,366
Lines of credit 5,151,825
Loans payable - related party 708,344
Taxes payable 760,932
Operating lease liability, current portion 172,530
Financing lease liability, current portion 96,323
Other current liabilities 498,248
TOTAL CURRENT LIABILITIES 30,514,415
Share settled debt obligation 1,554,590
Notes payable - long term portion 10,124,779
Operating lease liability, net of current portion 773,099
Financing lease liability, net of current portion 157,537
Other liabilities 103,365
TOTAL LIABILITIES $ 43,227,785
STOCKHOLDERS' EQUITY:
Preferred stock, $0.001 par value; 100,000,000 shares authorized; 1,250,000 shares issued and outstanding as of September 30, 2021 1,250
Common stock, $0.001 par value; 300,000,000 shares authorized; 17,627,843 shares issued as of September 30, 2021 17,628
Additional paid-in capital 36,255,189
Treasury stock, 350,328 and 415,328 shares as of September 30, 2021 (611,204 )
Accumulated deficit (24,902,167 )
Accumulated other comprehensive income 364,702
TOTAL STOCKHOLDERS' EQUITY 11,125,398
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 54,353,183
Last updated: Sep 21, 2021