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EXCEL - IDEA: XBRL DOCUMENT - Cosmos Holdings Inc.Financial_Report.xls

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 10-K/A

x ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
   
  For the fiscal year ended  July 31, 2012
   
¨ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
   
  For the transition period from _________ to ________
   
  Commission file number:  333-162597

 

 

PRIME ESTATES AND DEVELOPMENTS, INC.
(Exact name of registrant as specified in its charter)

 

Nevada  27-0611758
(State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.)
   
200 South Wacker Drive, Suite 3100, Chicago, 60606, IL. 60606
(Address of principal executive offices) (Zip Code)

 

Registrant’s telephone number:  (312) 674.4529

 
   
Securities registered under Section 12(b) of the Exchange Act:  
   
Title of each class Name of each exchange on which registered
None not applicable
   
Securities registered under Section 12(g) of the Exchange Act:  
   
Title of each class Name of each exchange on which registered
Common Stock, par value $0.001 not applicable

 

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  

Yes ¨       No x

 

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

Yes £       No x

 

Check whether the Issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes x       No ¨

 

 
 

 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes ¨       No ¨

 

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. Yes ¨     No x

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

 

Large accelerated filer ¨ Accelerated filer ¨
Non-accelerated filer ¨ Smaller reporting company x

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).   

Yes ¨   No x

 

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter. $2,639,184 as of October 26, 2012.

 

Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date.  24,905,532 as of October 10, 2012.

 

 

 
 

 

  EXPLANATORY NOTE

 

The sole purpose of this Amendment to the Registrant’s Annual Report on Form 10-K for the annual period ended July 31, 2012 (“Form 10-K”) is to furnish Exhibit 101 to the Form 10-K in accordance with Rule 405 of Regulation S-T. Exhibit 101 consists of the following materials from the Registrants Form 10-K for the annual period ended July 31, 2012, filed with the Securities and Exchange Commission on October 26, 2012, formatted in XBRL (eXtensible Business Reporting Language):

 

  101.INS   XBRL Instance Document

 

  101.SCH   XBRL Taxonomy Extension Schema Document

 

  101.CAL   XBRL Taxonomy Extension Calculation Linkbase Document

 

  101.DEF   XBRL Taxonomy Extension Definition Linkbase Document

 

  101.LAB   XBRL Taxonomy Extension Label Linkbase Document

 

  101.PRE   XBRL Taxonomy Extension Presentation Linkbase Document

 

No other changes have been made to the Registrant’s Form 10-K. This Amendment does not reflect any subsequent events occurring after the original filing date of the Form 10-K or modify or update in any way disclosures made in the original filings.

 

 

 
 

 

Item 6.  Exhibits

 

  Exhibit 31.1   Section 302 Certification – Chief Executive Officer *
       
  Exhibit 31.2   Section 302 Certification –Chief Financial Officer *
       
  Exhibit 32.1   

Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant to

section 906 of the Sarbanes-Oxley Act of 2002.*

       
  Exhibit 32.2   

Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant to

section 906 of the Sarbanes-Oxley Act of 2002.*

         
  Exhibit 101   

Interactive data files formatted in XBRL (eXtensible Business Reporting Language): (i) the Consolidated

Balance Sheets, (ii) the Consolidated Statements of Operations, (iii) the Consolidated Statements of

Cash Flows, and (iv) the Notes to the Consolidated Financial Statements.**

         
      101.INS XBRL Instance Document**
         
      101.SCH XBRL Taxonomy Extension Schema Document**
         
      101.CAL XBRL Taxonomy Extension Calculation Linkbase Document**
         
      101.DEF XBRL Taxonomy Extension Definition Linkbase Document**
         
      101.LAB XBRL Taxonomy Extension  Label Linkbase Document**
         
      101.PRE XBRL Taxonomy Extension Presentation Linkbase Document**

    

*Filed on October 26, 2012 as an exhibit to the Registrants’ Form 10-K’s for the annual period ended July 31, 2012.

**Furnished herein

 

 
 

 

SIGNATURES

 

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

Prime Estates & Developments, Inc., a Nevada corporation

 

Title     Name     Date      Signature  
Principal Executive Officer     Panagiotis Drakopoulos    November 2, 2012   /s/ Panagiotis Drakopoulos  

 

 

 

 

In accordance with the Exchange Act, this Report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.

 

SIGNATURE   NAME   TITLE   DATE
/s/ Panagiotis Drakopoulos   Panagiotis Drakopoulos   Principal Executive Officer and Director   November 2, 2012
/s/ Vasileios Mavrogiannis   Vasileios Mavrogiannis   Principal Financial Officer   November 2, 2012