Cosmos Health Highlights Approximately $15 Million Fair Market Value Of Real Estate Assets, Exceeding Current Market Capitalization Evaluates Monetization Options To Address Significant Discount To Book Value

Based on independent valuation reports, recent market data, and comparable transactions, management estimates the combined fair market value of the Company's Cana Laboratories (“Cana”) manufacturing facility and CosmoFarm logistics center at approximately $15 million. This estimate reflects the value of the land and buildings only and excludes the value of machinery and equipment housed within the facilities.

The estimated value reflects favourable macro conditions in the Greek property market. According to Bank of Greece data, residential property prices in Greece have surpassed their 2008 pre-financial crisis peak and reached record highs. Commercial real estate, including office, retail, and logistics segments, has also experienced sustained pricing and rental growth in key urban centers, particularly in Athens.

The estimated fair market value of the Company's real estate assets exceeds the Company's current market capitalization, which stood at approximately $13.5 million as of the close of trading on February 17, 2026.

Cana Laboratories – Neo Iraklio, Athens

The Cana property comprises a land plot of approximately 54,000 square feet and a total constructed building area of approximately 35,700 square feet. Based on the applicable building coefficient, the site allows for additional buildable capacity, subject to zoning and regulatory approvals. The property is wholly owned by the Company and is free of any mortgage or other encumbrances.

It is strategically located in Neo Iraklio, a well-established northern suburb of Athens with strong residential density and developed commercial activity. The property offers direct access to Attiki Odos, one of the primary highway arteries serving the greater Athens metropolitan area, and is within a short drive of Athens International Airport, central Athens, and surrounding business districts. It is also located just minutes from The Mall Athens, one of the largest enclosed shopping malls in Greece. Beyond its current pharmaceutical manufacturing and research and development use, the property's location supports meaningful alternative use potential.