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Co-Diagnostics, Inc.: 10-Q filed 2021-08-12

What Co-Diagnostics, Inc. reported in its quarterly report filed 2021-08-12 (fiscal Q2 2021): 40 published measures, 113 facts as tagged in accession 0001493152-21-019503.

This filing

Form
10-Q (quarterly report)
Filed
2021-08-12
Fiscal period
fiscal Q2 2021
Accession
0001493152-21-019503 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All Co-Diagnostics, Inc. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2021-06-3092,789,461USD
At 2020-12-3171,237,197USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

PeriodValueUnitDays
At 2021-06-305,523,518USD
At 2020-12-314,540,688USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

PeriodValueUnitDays
At 2021-06-3087,265,943USD
At 2021-03-3176,257,476USD
At 2020-12-3166,696,509USD
At 2020-06-3035,726,862USD
At 2020-03-3119,166,969USD
At 2019-12-311,737,256USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

PeriodValueUnitDays
At 2021-06-3070,274,078USD
At 2020-12-3142,976,713USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2021-04-01 to 2021-06-309,785,213USD91
2021-01-01 to 2021-06-3017,684,188USD181
2021-01-01 to 2021-03-317,898,975USD90
2020-04-01 to 2020-06-3015,005,009USD91
2020-01-01 to 2020-06-3013,939,816USD182
2020-01-01 to 2020-03-31-1,065,193USD91

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2021-01-01 to 2021-06-3024,694,101USD181
2020-01-01 to 2020-06-30-348,459USD182

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2021-01-01 to 2021-06-30381,981USD181
2020-01-01 to 2020-06-30205,290USD182

Contract revenue excluding tax

Revenue from customer contracts excluding assessed taxes under this specific taxonomy concept. It is not automatically comparable to older revenue tags.

PeriodValueUnitDays
2021-04-01 to 2021-06-3027,358,140USD91
2021-01-01 to 2021-06-3047,382,909USD181
2020-04-01 to 2020-06-3024,040,274USD91
2020-01-01 to 2020-06-3025,588,802USD182

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2021-01-01 to 2021-06-30444,899USD181
2020-01-01 to 2020-06-3018,925,548USD182

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2021-01-01 to 2021-06-302,158,365USD181
2020-01-01 to 2020-06-30-919,790USD182

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2021-06-3035,194,903USD
At 2020-12-3117,510,715USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

PeriodValueUnitDays
2021-04-01 to 2021-06-3028,794,047shares91
2021-01-01 to 2021-06-3028,921,140shares181
2020-04-01 to 2020-06-3027,582,229shares91
2020-01-01 to 2020-06-3027,605,137shares182

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

PeriodValueUnitDays
2021-04-01 to 2021-06-3029,741,265shares91
2021-01-01 to 2021-06-3029,833,955shares181
2020-04-01 to 2020-06-3029,152,222shares91
2020-01-01 to 2020-06-3029,094,475shares182

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

PeriodValueUnitDays
2021-04-01 to 2021-06-300.34USD/shares91
2021-01-01 to 2021-06-300.61USD/shares181
2020-04-01 to 2020-06-300.54USD/shares91
2020-01-01 to 2020-06-300.5USD/shares182

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

PeriodValueUnitDays
2021-04-01 to 2021-06-300.33USD/shares91
2021-01-01 to 2021-06-300.59USD/shares181
2020-04-01 to 2020-06-300.51USD/shares91
2020-01-01 to 2020-06-300.48USD/shares182

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2021-04-01 to 2021-06-302,145,076USD91
2021-01-01 to 2021-06-304,130,716USD181

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

PeriodValueUnitDays
At 2021-06-301,192,901USD
At 2020-12-31949,639USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

PeriodValueUnitDays
2021-01-01 to 2021-06-302,440,347USD181
2020-01-01 to 2020-06-301,124,242USD182

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

PeriodValueUnitDays
2021-04-01 to 2021-06-3011,791,165USD91
2021-01-01 to 2021-06-3022,126,066USD181
2020-04-01 to 2020-06-3014,708,277USD91
2020-01-01 to 2020-06-3013,626,328USD182

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

PeriodValueUnitDays
At 2021-06-3090,320,358USD
At 2020-12-3168,360,433USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2021-06-304,728,903USD
At 2020-12-314,510,688USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

PeriodValueUnitDays
At 2021-06-30427,144USD
At 2020-12-31598,318USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2021-06-3012,755,952USD
At 2020-12-3112,136,833USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

PeriodValueUnitDays
2021-04-01 to 2021-06-3013,062,620USD91
2021-01-01 to 2021-06-3019,479,923USD181
2020-04-01 to 2020-06-303,356,692USD91
2020-01-01 to 2020-06-305,505,429USD182

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

PeriodValueUnitDays
At 2021-06-304,120,704USD
At 2020-12-317,995,189USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

PeriodValueUnitDays
2021-04-01 to 2021-06-3024,853,785USD91
2021-01-01 to 2021-06-3041,605,989USD181
2020-04-01 to 2020-06-3018,064,969USD91
2020-01-01 to 2020-06-3019,131,757USD182

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

PeriodValueUnitDays
2021-04-01 to 2021-06-302,504,355USD91
2021-01-01 to 2021-06-305,776,920USD181
2020-04-01 to 2020-06-305,975,305USD91
2020-01-01 to 2020-06-306,457,045USD182

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

PeriodValueUnitDays
2021-04-01 to 2021-06-304,669,160USD91
2021-01-01 to 2021-06-306,886,223USD181
2020-04-01 to 2020-06-30750,249USD91
2020-01-01 to 2020-06-301,150,271USD182

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

PeriodValueUnitDays
At 2021-06-3028,889,890shares
At 2020-12-3128,558,033shares

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

PeriodValueUnitDays
At 2021-06-3052,042,150USD
At 2020-12-3149,157,236USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

PeriodValueUnitDays
At 2021-06-304,001,445USD
At 2020-12-312,849,503USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

PeriodValueUnitDays
2021-04-01 to 2021-06-3011,930,289USD91
2021-01-01 to 2021-06-3021,814,904USD181
2020-04-01 to 2020-06-3015,005,009USD91
2020-01-01 to 2020-06-3013,939,816USD182

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

PeriodValueUnitDays
2021-04-01 to 2021-06-302,468,433USD91
2021-01-01 to 2021-06-305,404,122USD181
2020-04-01 to 2020-06-302,191,034USD91
2020-01-01 to 2020-06-303,650,518USD182

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

PeriodValueUnitDays
2021-04-01 to 2021-06-3071,714USD91
2021-01-01 to 2021-06-30138,719USD181
2020-04-01 to 2020-06-3025,218USD91
2020-01-01 to 2020-06-3045,966USD182

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

PeriodValueUnitDays
2021-04-01 to 2021-06-30139,124USD91
2021-01-01 to 2021-06-30-311,162USD181
2020-04-01 to 2020-06-30296,732USD91
2020-01-01 to 2020-06-30313,488USD182

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

PeriodValueUnitDays
2021-01-01 to 2021-06-30526,781USD181

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

PeriodValueUnitDays
2021-01-01 to 2021-06-303,423,700USD181

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

PeriodValueUnitDays
2020-01-01 to 2020-06-3019,470,005USD182

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

PeriodValueUnitDays
2021-01-01 to 2021-06-30766,894USD181
2020-01-01 to 2020-06-305,742,883USD182

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

PeriodValueUnitDays
2021-01-01 to 2021-06-30-3,874,485USD181
2020-01-01 to 2020-06-3010,030,838USD182

Inspect the source

Entity
Co-Diagnostics, Inc. / CIK 0001692415
Captured
2026-09-21T17:25:24.267Z
SEC response SHA-256
0d45d960bb3fa5de76e632ce55df49625cdea1eb0d33ba7dcda1318f7d31930a

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

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Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001692415.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))