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COS NewConnect Periodic report · PAP Biznes

COSMA SA (COS) · Q2 2026 results

Share price: 0.39 zł · 2026-11-10

Results Q2 2026 vs Q2 2025 · year over year · published 14 Aug 2026 and 14 Aug 2025

Net income turned to a profit from a loss a year earlier. The report's language is unchanged.

Only a basic analysis is available for this company at the moment.

1 · Numbers

Turned profit

Net income vs Q2 2025

Net income 120.9K vs -4.3M

Revenue +130.2%

2 · How the report reads

Unchanged

Language tone vs last period

Report language: upbeat for a company report — about as upbeat as in Q2 2025.

Weak signal: formal report language, not a call.

3 · What stood out

COSMA SA committed as a purchaser to enter into preliminary purchase agreements for a total of 205 Lova shares from the Current Shareholders.

Read between the lines

No major shifts flagged this period.

Tone

How upbeat the language was, compared with other companiesiTone counts positive minus negative finance words, adjusted for length. Executives mostly speak positively, so the labels compare each call with every company's latest call: “typical” is the middle third, “very upbeat” the top tenth, “cautious” the bottom tenth.. Dot: Q2 2026. Ring: Q2 2025.

Report language Upbeat (was upbeat)

Upbeat for a company report — about as upbeat as in Q2 2025. Periodic reports carry legally required risk wording, so their tone moves little and is a weak signal.

Sentences that drove the tone
“Page 33 of 41 that will cause a future reduction of the income tax calculation base and the deductible tax loss, determined in accordance with the principle of prudence.”
“there is a significant increase in the scale of operations and an improvement in the profitability of the core operating activity.”

Full figures

PLN · PAP Biznes report (2026-08-14)

Metric Q2 2026 Q2 2025 Change
Revenue 7.3M 3.2M +130.2%
Gross profit 2.1M -1.2M Turned profit
Operating income — -1.6M
Net income 120.9K -4.3M Turned profit
P/E — — —

Topics

Topics are drawn from the full report text, not management commentary.

Most discussed now

  • In the reported quarter, the Group continued activities aimed at diversifying revenue sources and developing sales channels, including both…
  • Regarding the key challenges facing the Group in the coming periods, the Management identifies primarily the maintenance of positive sales…
  • In the event that the Issuer Information Document contained information
  • In the strategic area, the ongoing commercialization of the pharmaceutical raw materials segment and the development of sales in B2B and…
  • The system allows for the automatic compilation of VAT Registers based on purchase and sales invoices, reconciled with the accounting…

Faded since Q2 2025

  • Dropped In the situation described above, the Company committed to issuing a specified amount of shares in Lova to the shareholders who confirm…
  • Fading The acquisition of the Register, and the date on which the Company enters into the share subscription agreement shall be set no later than…
  • Fading It was established that the conclusion of the preliminary agreements shall occur by May 31, 2027, and the acquisition price of the shares…
  • Fading Under the Agreement, the four partners committed to taking 47 new shares in Lova for a cash contribution in the total amount of 500,000.00…

Latest announcements

Official filings, newest first.

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