Cosm (company)
| Company type | Private | 
|---|---|
| Industry | Technology, entertainment, digital media | 
| Founded | 2020 | 
| Founder | Steve Winn | 
| Area served | Los Angeles and Dallas | 
| Products | Virtual reality platforms, interactive media | 
| Services | Virtual experiences | 
| Revenue | $50 million (2023) | 
| $10 million (2023) | |
| $5 million (2023) | |
| Total assets | $100 million | 
| Total equity | $75 million | 
| Website | cosm.com | 
Cosm Inc. is an American sports and entertainment technology company. It operates extended reality entertainment venues featuring large-format screens.
The company was formed as Elevate Entertainment, an affiliate of private equity firm Mirasol Capital, and acquired graphics and projection company Evans & Sutherland and virtual reality sports broadcasting company LiveLike VR in 2020. It first opened its two main venues, in the Los Angeles and Dallas areas, in 2024, which feature live events from the NFL, NBA, UFC, and WWE, among others. A third location was opened in Salt Lake City, with plans to open in Atlanta and Detroit. The company won the Sports Business Journal's 2025 Sports Business Award for Sports Breakthrough of the Year.