Income Statement Cosmos Insurance Company Public Ltd.

Stocks

COS

CY0005220310

Multiline Insurance & Brokers

End-of-day quote CYPRUS S.E. Other stock markets 2026-07-22			5-day change	1st Jan Change
0.3300 ^EUR	0.00%		0.00%	+14.58%

05-14	Cosmos Insurance Company Public Ltd. announces Annual dividend, payable on June 22, 2026	CI
03-27	Cosmos Insurance Company Public Ltd. Reports Earnings Results for the Full Year Ended December 31, 2025	CI

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Published financial data: COSMOS INSURANCE COMPANY PUBLIC LTD.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Premiums and Annuity Revenues	11.28M	11.26M	19.51M	21.21M	22.61M
Total Interest And Dividend Income	9.51K	-10.46K	-343K	-277K	-181K
Gain (Loss) on Sale of Assets, Total (Rev)	-	-	-	-	-
Gain (Loss) on Sale of Investments, Total (Rev)	-165K	-832K	634K	472K	659K
Other Revenues, Total	3.23M	3.17M	491K	294K	298K
Total Revenues	14.36M	13.58M	20.29M	21.7M	23.39M
Policy Benefits	7.49M	6.63M	17.34M	17.73M	18.63M
Policy Acquisition / Underwriting Costs, Total	3.55M	3.53M	-	-	-
Selling General & Admin Expenses, Total	2.92M	2.93M	-	-	-
Other Operating Expenses	-2.27K	30.52K	765K	715K	859K
Total Operating Expenses	13.95M	13.12M	18.1M	18.44M	19.49M
Operating Income	404K	463K	2.19M	3.26M	3.9M
Interest Expense, Total	-70.69K	-74.71K	-75.81K	-83.24K	-83.28K
Income (Loss) on Equity Invest.	-	-	-	-	-
EBT, Excl. Unusual Items	333K	389K	2.11M	3.17M	3.82M
Gain (Loss) on Sale of Assets	-	-5.12K	-13.9K	-	-14.83K
Asset Writedown	500	39K	50K	-204K	-178K
EBT, Incl. Unusual Items	334K	423K	2.15M	2.97M	3.62M
Income Tax Expense	12.02K	101K	161K	286K	415K
Earnings From Continuing Operations	322K	322K	1.99M	2.68M	3.21M
Net Income to Company	322K	322K	1.99M	2.68M	3.21M
Minority Interest	-	-	-	-	-
Net Income - (IS)	322K	322K	1.99M	2.68M	3.21M
Net Income to Common Incl Extra Items	322K	322K	1.99M	2.68M	3.21M
Net Income to Common Excl. Extra Items	322K	322K	1.99M	2.68M	3.21M
Per Share Items
Net EPS - Basic	0.01	0.01	0.04	0.05	0.06
Basic EPS - Continuing Operations	0.01	0.01	0.04	0.05	0.06
Basic Weighted Average Shares Outstanding	56.48M	56.48M	56.48M	56.48M	56.48M
Net EPS - Diluted	0.01	0.01	0.04	0.05	0.06
Diluted EPS - Continuing Operations	0.01	0.01	0.04	0.05	0.06
Diluted Weighted Average Shares Outstanding	56.48M	56.48M	56.48M	56.48M	56.48M
Normalized Basic EPS	0	0	0.02	0.04	0.04
Normalized Diluted EPS	0	0	0.02	0.04	0.04
Dividend Per Share	-	-	-	-	0.02
Supplemental Items
EBITDA	543K	597K	2.34M	3.42M	4.07M
EBITA	404K	463K	2.19M	3.26M	3.9M
EBIT	404K	463K	2.19M	3.26M	3.9M
EBITDAR	-	-	-	-	-
Total Revenues (As Reported)	14.36M	13.61M	-	-	-
Effective Tax Rate - (Ratio)	3.6	23.84	7.47	9.62	11.46
Current Domestic Taxes	4.32K	188K	31.32K	356K	418K
Total Current Taxes	4.32K	188K	31.32K	356K	418K
Deferred Domestic Taxes	6.55K	-88.28K	163K	-64.6K	-24.23K
Total Deferred Taxes	6.55K	-88.28K	163K	-64.6K	-24.23K
Normalized Net Income	208K	243K	1.32M	1.98M	2.38M
Interest on Long-Term Debt	-	-	1.6K	1.38K	479
Supplemental Operating Expense Items
Advertising Expense	98.95K	32.23K	35.66K	75.13K	-
Selling and Marketing Expenses	132K	71.06K	-	-	-
General and Administrative Expenses	36.94K	47.86K	-	-	-
Net Rental Expense, Total	-	-	-	-	-
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Trading Asset Securities, Total	10.11M	10.36M	13.17M	14.76M	18.83M
Real Estate Owned	5.92M	5.86M	5.58M	5.42M	4.87M
Total investments	16.03M	16.22M	18.75M	20.18M	23.7M
Cash And Equivalents	1.59M	2.04M	1.89M	1.63M	955K
Reinsurance Recoverable - (IS)	6.45M	6.25M	3.84M	5.06M	6.03M
Other Receivables - (Insurance Template)	3.51M	3.51M	980K	1.12M	765K
Deferred Policy Acquisition Costs - (BS)	2.4M	2.41M	-	-	-
Gross Property Plant And Equipment	6.26M	6.33M	6.48M	6.6M	6.59M
Accumulated Depreciation	-1.73M	-1.77M	-1.85M	-1.95M	-1.88M
Net Property Plant And Equipment	4.52M	4.56M	4.63M	4.65M	4.71M
Goodwill	0	0	0	0	0
Other Intangibles, Total	1.91K	55	18.36K	14.86K	3.2K
Other Current Assets, Total	129K	131K	223K	263K	347K
Deferred Tax Assets Long-Term (Collected)	59.15K	147K	156K	221K	245K
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	34.7M	35.27M	30.49M	33.14M	36.76M
Liabilities
Accounts Payable, Total	605K	437K	522K	338K	399K
Accrued Expenses, Total	493K	508K	571K	446K	465K
Insurance And Annuity Liabilities	192K	266K	18.14M	18.33M	18.68M
Unpaid Claims	12.96M	13.85M	-	-	-
Unearned Premiums	8.59M	7.92M	-	-	-
Reinsurance Payable - (BS)	1.65M	1.66M	-	-	-
Current Portion of Leases	39.56K	47.1K	40.23K	19.18K	34.03K
Short-Term Borrowings	8.75K	50.78K	-	59.6K	53.5K
Current Income Taxes Payable	4.32K	186K	88.24K	163K	77.63K
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	201K	28.92K	4.39K	13.55K	1.2K
Deferred Tax Liability Non-Current	236K	214K	215K	212K	305K
Other Non Current Liabilities	-	-	28.92K	28.92K	28.92K
Total Liabilities	24.98M	25.17M	19.61M	19.61M	20.04M
Common Stock, Total	1.13M	1.13M	1.13M	1.13M	1.13M
Additional Paid In Capital	2.91M	2.91M	2.91M	2.91M	2.91M
Retained Earnings	-1.66M	-1.41M	-704K	1.84M	5.04M
Comprehensive Income and Other	7.34M	7.46M	7.55M	7.65M	7.64M
Total Common Equity	9.72M	10.09M	10.89M	13.53M	16.71M
Minority Interest	-	-	-	-	-
Total Equity	9.72M	10.09M	10.89M	13.53M	16.71M
Total Liabilities And Equity	34.7M	35.27M	30.49M	33.14M	36.76M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	56.48M	56.48M	56.48M	56.48M	56.48M
ECS Total Common Shares Outstanding	56.48M	56.48M	56.48M	56.48M	56.48M
Book Value / Share	0.17	0.18	0.19	0.24	0.3
Tangible Book Value	9.72M	10.09M	10.87M	13.51M	16.71M
Tangible Book Value Per Share	0.17	0.18	0.19	0.24	0.3
Total Debt	48.31K	97.88K	40.23K	78.78K	87.54K
Net Debt	-1.54M	-1.95M	-1.85M	-1.55M	-868K
Debt Equivalent Oper. Leases	-	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	-
Account Code - Inventory Valuation	3	3	3	3	3
Land - (BS)	808K	808K	808K	808K	910K
Buildings, Total	3.53M	3.54M	3.54M	3.54M	3.43M
Machinery, Total	1.84M	1.9M	2.04M	2.16M	2.2M
Full Time Employees	67	66	66	68	69

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	322K	322K	1.99M	2.68M	3.21M
Depreciation, Depletion & Amortization	158K	153K	172K	187K	191K
Total Depreciation, Depletion & Amortization	158K	153K	172K	187K	191K
Amortization of Deferred Charges, Total	44.13K	1.85K	8.86K	11.65K	11.65K
(Gain) Loss On Sale of Asset - (CF)	-15.65K	5.12K	13.9K	-	14.83K
(Gain) Loss on Sale of Investments - (CF)	165K	832K	-634K	-472K	-659K
Total Asset Writedown	-500	-39K	-50K	204K	178K
Deferred Policy Acquisition Costs - (CF)	-26.04K	-11.66K	-	-	-
Minority Interest in Earnings - (CF)	-	-	-	-	-
Change in Accounts Receivable	229K	-72.47K	-	-	-
Reinsurance Recoverable - (CF)	-1.95M	377K	83.12K	-1.17M	-972K
Change in Accounts Payable	-	-	-	-	-
Reinsurance Payable - (CF)	-20.11K	29.78K	-	-	-
Change in Unearned Revenues	1.01M	-684K	-	-	-
Change in insurance Reserves / Liabilities	2.32M	964K	-427K	197K	348K
Change in Other Net Operating Assets (Collected)	209K	-426K	858K	-595K	329K
Other Operating Activities	119K	70.39K	-21.32K	-25.42K	-95.49K
Cash from Operations	2.56M	1.52M	1.99M	1.02M	2.55M
Capital Expenditure	-31.37K	-65.34K	-139K	-121K	-119K
Sale of Property, Plant, and Equipment	-	-	-	-	9K
Purchase / Sale of Intangible Assets	-	-	-27.16K	-8.15K	-
Sale (Purchase) of Real Estate Properties (Collected)	344K	99K	313K	-42.83K	341K
Investment in Marketable and Equity Securities, Total	-2.93M	-1.09M	-2.18M	-1.12M	-3.41M
Other Investing Activities, Total	118K	39.5K	31.11K	59.72K	57.51K
Cash from Investing	-2.5M	-1.02M	-2M	-1.23M	-3.12M
Long-Term Debt Repaid, Total	-20.4K	-20.56K	-22.16K	-22.42K	-23.1K
Total Debt Repaid	-20.4K	-20.56K	-22.16K	-22.42K	-23.1K
Issuance of Common Stock	-	-	-	-	-
Other Financing Activities, Total	-68.71K	-73.21K	-74.21K	-81.86K	-82.8K
Cash from Financing	-89.11K	-93.78K	-96.37K	-104K	-106K
Net Change in Cash	-32.54K	409K	-102K	-319K	-671K
Supplemental Items
Cash Interest Paid	68.71K	73.21K	74.21K	81.86K	82.8K
Cash Income Tax Paid (Refund)	-66.08K	74.27K	219K	352K	537K
Net Debt Issued / Repaid	-20.4K	-20.56K	-22.16K	-22.42K	-23.1K
Levered Free Cash Flow	-436K	455K	5.93M	-1.1M	-2.08M
Unlevered Free Cash Flow	-392K	502K	5.98M	-1.05M	-2.03M
Change In Net Working Capital	816K	-122K	-4.6M	3.15M	4.55M

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	0.77	0.83	4.58	6.4	6.97
Return on Total Capital	2.64	2.9	13.74	16.59	16.03
Return On Equity %	3.38	3.25	20.11	21.98	21.21
Return on Common Equity	3.38	3.25	20.11	21.98	21.21
Margin Analysis
Gross Profit Margin %	22.95	25.18	14.56	18.3	20.35
SG&A Margin	20.15	21.54	-	-	-
EBITDA Margin %	3.78	4.4	11.54	15.77	17.4
EBITA Margin %	2.81	3.41	10.79	15.01	16.67
EBIT Margin %	2.81	3.41	10.79	15.01	16.67
Income From Continuing Operations Margin %	2.24	2.37	9.8	12.37	13.72
Net Income Margin %	2.24	2.37	9.8	12.37	13.72
Net Avail. For Common Margin %	2.24	2.37	9.8	12.37	13.72
Normalized Net Income Margin	1.45	1.79	6.51	9.14	10.2
Levered Free Cash Flow Margin	-3.04	3.35	29.24	-5.06	-8.91
Unlevered Free Cash Flow Margin	-2.73	3.69	29.48	-4.82	-8.69
Asset Turnover
Asset Turnover	0.44	0.39	0.68	0.68	0.67
Fixed Assets Turnover	3.16	2.99	4.42	4.67	5
Receivables Turnover (Average Receivables)	3.9	3.99	-	-	-
Short Term Liquidity
Current Ratio	0.88	0.89	1.61	1.85	2.14
Quick Ratio	0.61	0.64	1.28	1.42	1.63
Operating Cash Flow to Current Liabilities	0.1	0.06	0.16	0.08	0.2
Days Sales Outstanding (Average Receivables)	93.55	91.4	-	-	-
Average Days Payable Outstanding	466.48	568.02	186.73	241.93	231.28
Long Term Solvency
Total Debt/Equity	0.5	0.97	0.37	0.58	0.52
Total Debt / Total Capital	0.49	0.96	0.37	0.58	0.52
Total Liabilities / Total Assets	71.99	71.38	64.3	59.18	54.53
EBIT / Interest Expense	5.72	6.2	28.87	39.12	46.81
EBITDA / Interest Expense	7.95	8.25	31.15	41.37	49.11
(EBITDA - Capex) / Interest Expense	7.51	7.38	29.32	39.92	47.67
Total Debt / EBITDA	0.09	0.16	0.02	0.02	0.02
Net Debt / EBITDA	-2.75	-3.16	-0.78	-0.45	-0.21
Total Debt / (EBITDA - Capex)	0.09	0.18	0.02	0.02	0.02
Net Debt / (EBITDA - Capex)	-2.91	-3.53	-0.83	-0.47	-0.22
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-3.97	-5.31	5.58	6.92	7.78
Gross Profit, 1 Yr. Growth %	-6.74	3.53	38.53	34.44	19.81
EBITDA, 1 Yr. Growth %	-37.5	13.26	45.45	46.21	18.88
EBITA, 1 Yr. Growth %	-43.74	19.3	48.29	48.77	19.74
EBIT, 1 Yr. Growth %	-43.74	19.3	48.29	48.77	19.74
Earnings From Cont. Operations, 1 Yr. Growth %	17.26	-0.01	64.63	34.95	19.53
Net Income, 1 Yr. Growth %	17.26	-0.01	64.63	34.95	19.53
Normalized Net Income, 1 Yr. Growth %	-49.77	22.33	50.79	50.16	20.25
Diluted EPS Before Extra, 1 Yr. Growth %	17.26	-0.02	64.63	34.95	19.54
Net Property, Plant and Equip., 1 Yr. Growth %	-0.83	0.83	1.52	0.49	1.19
Accounts Receivable, 1 Yr. Growth %	-7.61	2.61	-	-	-
Total Assets, 1 Yr. Growth %	12.34	1.63	4.09	8.68	10.93
Common Equity, 1 Yr. Growth %	4.54	3.83	22.39	24.25	23.57
Tangible Book Value, 1 Yr. Growth %	5.04	3.85	22.19	24.32	23.69
Cash From Operations, 1 Yr. Growth %	-585.02	-40.52	31.49	-48.88	150.69
Capital Expenditures, 1 Yr. Growth %	-49.19	108.27	112.43	-13.15	-0.88
Levered Free Cash Flow, 1 Yr. Growth %	124.16	-202	-142.7	-118.52	89.63
Unlevered Free Cash Flow, 1 Yr. Growth %	144.15	-224.84	-143.19	-117.5	94.08
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-3.07	-4.69	18.95	6.25	7.35
Gross Profit, 2 Yr. CAGR %	29.69	-1.62	-5.43	36.47	26.91
EBITDA, 2 Yr. CAGR %	-22.4	-17.09	110.75	45.83	31.84
EBITA, 2 Yr. CAGR %	-38.62	-19.67	137.37	48.53	33.46
EBIT, 2 Yr. CAGR %	-38.62	-19.67	137.37	48.53	33.46
Earnings From Cont. Operations, 2 Yr. CAGR %	-43.17	8.28	148.54	49.05	27.01
Net Income, 2 Yr. CAGR %	-43.17	8.28	148.54	49.05	27.01
Normalized Net Income, 2 Yr. CAGR %	-45.24	-23.47	157.86	50.48	34.38
Diluted EPS Before Extra, 2 Yr. CAGR %	-43.17	8.28	148.54	49.05	27.01
Net Property, Plant and Equip., 2 Yr. CAGR %	-2.7	-0	1.17	1	0.84
Accounts Receivable, 2 Yr. CAGR %	-6.91	-2.64	-	-	-
Total Assets, 2 Yr. CAGR %	5.45	6.85	-6.26	6.36	9.8
Common Equity, 2 Yr. CAGR %	5.22	4.18	5.82	23.32	23.91
Tangible Book Value, 2 Yr. CAGR %	5.62	4.44	5.74	23.25	24
Cash From Operations, 2 Yr. CAGR %	538.39	69.86	-11.76	-18.01	13.21
Capital Expenditures, 2 Yr. CAGR %	-27.66	2.87	110.34	35.83	-7.22
Levered Free Cash Flow, 2 Yr. CAGR %	-34.35	52.9	264.8	-71.88	-40.74
Unlevered Free Cash Flow, 2 Yr. CAGR %	-38.5	76.75	285.87	-72.51	-41.72
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-6.11	-3.86	10.72	14.8	6.76
Gross Profit, 3 Yr. CAGR %	8.52	20.4	-5.79	6.34	30.67
EBITDA, 3 Yr. CAGR %	8.39	-12.83	39.17	86.57	36.23
EBITA, 3 Yr. CAGR %	-12.67	-24.4	44.98	103.13	38.23
EBIT, 3 Yr. CAGR %	-12.67	-24.4	44.98	103.13	38.23
Earnings From Cont. Operations, 3 Yr. CAGR %	-20.9	-31.39	93.49	102.76	38.48
Net Income, 3 Yr. CAGR %	-20.9	-31.39	93.49	102.76	38.48
Normalized Net Income, 3 Yr. CAGR %	-20.04	-29.55	47.1	115.33	39.64
Diluted EPS Before Extra, 3 Yr. CAGR %	-27.89	-31.39	93.49	102.76	38.48
Net Property, Plant and Equip., 3 Yr. CAGR %	-1.86	-1.54	0.5	0.94	1.06
Accounts Receivable, 3 Yr. CAGR %	-3.71	-3.84	-	-	-
Total Assets, 3 Yr. CAGR %	3.2	4.16	-0.43	-1.52	7.86
Common Equity, 3 Yr. CAGR %	0.1	4.76	5.39	11.64	23.4
Tangible Book Value, 3 Yr. CAGR %	0.48	5.03	5.51	11.61	23.39
Cash From Operations, 3 Yr. CAGR %	20.16	189.42	55.73	-26.44	19
Capital Expenditures, 3 Yr. CAGR %	-13.43	2.91	31	56.63	22.29
Levered Free Cash Flow, 3 Yr. CAGR %	216.99	-23.4	212.44	35.07	-46.87
Unlevered Free Cash Flow, 3 Yr. CAGR %	198.03	-21.49	234	37.61	-47.26
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-1.88	-4.12	3.19	7.26	9.36
Gross Profit, 5 Yr. CAGR %	3.11	2.26	2.76	15.18	6.14
EBITDA, 5 Yr. CAGR %	106.74	75.13	40.59	30.59	36.19
EBITA, 5 Yr. CAGR %	13.19	15.79	29.25	24.87	40.26
EBIT, 5 Yr. CAGR %	13.19	15.79	29.25	24.87	40.26
Earnings From Cont. Operations, 5 Yr. CAGR %	15.34	-4.39	25.05	21.91	63.5
Net Income, 5 Yr. CAGR %	15.33	-4.38	25.05	21.91	63.5
Normalized Net Income, 5 Yr. CAGR %	5.16	7.73	26.5	23.33	41.87
Diluted EPS Before Extra, 5 Yr. CAGR %	-7.19	-9.54	18.29	21.91	63.5
Net Property, Plant and Equip., 5 Yr. CAGR %	-2.13	-1.13	-0.66	-0.53	0.64
Accounts Receivable, 5 Yr. CAGR %	5.98	7.22	-	-	-
Total Assets, 5 Yr. CAGR %	3.89	2.67	-0.7	1.21	3.54
Common Equity, 5 Yr. CAGR %	7.1	0.98	2.35	9.03	12.44
Tangible Book Value, 5 Yr. CAGR %	7.98	1.32	2.55	9.17	12.55
Cash From Operations, 5 Yr. CAGR %	6.09	102.99	6.2	74.59	37.08
Capital Expenditures, 5 Yr. CAGR %	-15.56	7.14	23.47	14.99	14.12
Levered Free Cash Flow, 5 Yr. CAGR %	-30.64	-18.3	236.8	1.66	60.68
Unlevered Free Cash Flow, 5 Yr. CAGR %	-32.24	-16.3	232.1	0.2	66.13