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Pro Forma Balance Sheet as of

Key Takeaway: PRO FORMA BALANCE SHEET cosm_ex991.htm EXHIBIT 99.1 As 'Adjusted Pro Forma (1) Adjustments September 30, 2021 (Unaudited) (Unaudited) (Unaudited) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 5,683,875 $ 4,650,000 $ 1,033,875 Accounts

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PRO FORMA BALANCE SHEET
cosm_ex991.htm EXHIBIT 99.1
As 'Adjusted Pro Forma (1) Adjustments September 30, 2021
(Unaudited) (Unaudited) (Unaudited)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents $ 5,683,875 $ 4,650,000 $ 1,033,875
Accounts receivable, net 27,189,507 - 27,189,507
Accounts receivable - related party 2,924,075 - 2,924,075
Marketable securities 211,203 - 211,203
Inventory 3,594,061 - 3,594,061
Prepaid expenses and other current assets 5,912,171 - 5,912,171
Prepaid expenses and other current assets - related party 2,253,351 - 2,253,351
Operating lease right-of-use asset 913,541 - 913,541
Financing lease right-of-use asset 252,051 - 252,051
TOTAL CURRENT ASSETS 48,933,835 4,650,000 44,283,835
Property and equipment, net 1,968,505 - 1,968,505
Goodwill and intangible assets, net 508,267 - 508,267
Other assets 805,264 - 805,264
Deferred tax assets 111,468 - 111,468
TOTAL ASSETS $ 52,327,339 $ 4,650,000 $ 47,677,339
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts payable and accrued expenses $ 11,712,477 $ - $ 11,712,477
Accounts payable and accrued expenses - related party 81,826 - 81,826
Accrued interest 936,134 - 936,134
Convertible notes payable, net of unamortized discount of $407,206 and $494,973, respectively 685,794 (100,000 ) 785,794
Derivative liability - convertible note 115,073 - 115,073
Notes payable 13,914,767 (1,190,475) 15,105,242
Notes payable - related party 474,889 - 474,889
Lines of credit 4,667,324 - 4,667,324
Loans payable 390,000 - 390,000
Convertible loans payable - related party 742,132 (750,000 ) 1,492,132
Taxes payable 746,614 - 746,614
Operating lease liability, current portion 173,801 - 173,801
Financing lease liability, current portion 81,070 - 81,070
Other current liabilities 665,119 - 665,119
TOTAL CURRENT LIABILITIES 35,387,020 (2,040,475) 37,427,495
Share settled debt obligation 1,554,590 - 1,554,590
Notes payable - long term portion 3,020,846 - 3,020,846
Operating lease liability, net of current portion 739,832 - 739,832
Financing lease liability, net of current portion 182,169 - 182,169
Other liabilities 101,446 - 101,446
TOTAL LIABILITIES 40,985,903 (2,040,475) 43,026,378
STOCKHOLDERS' EQUITY:
Preferred stock, $0.001 par value; 100,000,000 shares authorized; 5,000,000 shares issued and outstanding as of December 8, 2021 5,000 5,000 -
Common stock, $0.001 par value; 300,000,000 shares authorized; 17,720,723 shares issued as of December 8, 2021 17,720 388 17,332
Additional paid-in capital 37,181,500 7,035,087 30,146,413
Treasury stock, 293,208 and 415,328 shares as of December 8, 2021, (439,844 ) - (439,844 )
Accumulated deficit (25,590,326) (350,000 ) (25,240,326)
Accumulated other comprehensive income 167,386 - 167,386
TOTAL STOCKHOLDERS' EQUITY 11,341,436 6,690,475 4,650,961
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 52,327,339 $ 4,650,000 $ 47,677,339
Last updated: Dec 8, 2021