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Co-Diagnostics, Inc.: 10-Q filed 2022-08-11

What Co-Diagnostics, Inc. reported in its quarterly report filed 2022-08-11 (fiscal Q2 2022): 48 published measures, 128 facts as tagged in accession 0001493152-22-022072.

This filing

Form
10-Q (quarterly report)
Filed
2022-08-11
Fiscal period
fiscal Q2 2022
Accession
0001493152-22-022072 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 2022-06-30160,841,143USD
At 2021-12-31160,034,282USD

Total liabilities

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

PeriodValueUnitDays
At 2022-06-3016,370,203USD
At 2021-12-3125,559,184USD

Stockholders equity

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

PeriodValueUnitDays
At 2022-06-30144,470,940USD
At 2022-03-31147,714,792USD
At 2021-12-31134,475,098USD
At 2021-06-3087,265,943USD
At 2021-03-3176,257,476USD
At 2020-12-3166,696,509USD

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 2022-06-3086,045,405USD
At 2021-12-3188,607,234USD

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
2022-04-01 to 2022-06-30-2,686,303USD91
2022-01-01 to 2022-06-309,028,292USD181
2022-01-01 to 2022-03-3111,714,596USD90
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

Operating cash flow

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

PeriodValueUnitDays
2022-01-01 to 2022-06-309,460,222USD181
2021-01-01 to 2021-06-3024,694,101USD181

Capital expenditure payments

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

PeriodValueUnitDays
2022-01-01 to 2022-06-30904,160USD181
2021-01-01 to 2021-06-30381,981USD181

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
2022-04-01 to 2022-06-305,023,226USD91
2022-01-01 to 2022-06-3027,722,270USD181
2021-04-01 to 2021-06-3027,358,140USD91
2021-01-01 to 2021-06-3047,382,909USD181

Financing cash flow

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

PeriodValueUnitDays
2022-01-01 to 2022-06-30-2,421,607USD181
2021-01-01 to 2021-06-30444,899USD181

Investing cash flow

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

PeriodValueUnitDays
2022-01-01 to 2022-06-30-9,600,444USD181
2021-01-01 to 2021-06-302,158,365USD181

Retained earnings or deficit

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

PeriodValueUnitDays
At 2022-06-3063,197,572USD
At 2021-12-3154,169,279USD

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
2022-04-01 to 2022-06-3032,472,251shares91
2022-01-01 to 2022-06-3032,509,664shares181
2021-04-01 to 2021-06-3028,794,047shares91
2021-01-01 to 2021-06-3028,728,828shares181

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
2022-04-01 to 2022-06-3032,472,251shares91
2022-01-01 to 2022-06-3033,253,612shares181
2021-04-01 to 2021-06-3029,741,265shares91
2021-01-01 to 2021-06-3029,833,955shares181

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
2022-04-01 to 2022-06-30-0.08USD/shares91
2022-01-01 to 2022-06-300.28USD/shares181
2021-04-01 to 2021-06-300.34USD/shares91
2021-01-01 to 2021-06-300.62USD/shares181

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
2022-04-01 to 2022-06-30-0.08USD/shares91
2022-01-01 to 2022-06-300.27USD/shares181
2021-04-01 to 2021-06-300.33USD/shares91
2021-01-01 to 2021-06-300.59USD/shares181

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
2022-04-01 to 2022-06-30-741,507USD91
2022-01-01 to 2022-06-30644,580USD181
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 2022-06-302,421,349USD
At 2021-12-311,933,216USD

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
2022-01-01 to 2022-06-302,908,381USD181
2021-01-01 to 2021-06-302,440,347USD181

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
2022-04-01 to 2022-06-30-4,147,038USD91
2022-01-01 to 2022-06-305,677,121USD181
2021-04-01 to 2021-06-3011,791,165USD91
2021-01-01 to 2021-06-3022,126,066USD181

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 2022-06-30114,567,459USD
At 2021-12-31115,119,295USD

Current liabilities

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

PeriodValueUnitDays
At 2022-06-306,716,136USD
At 2021-12-3112,597,550USD

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 2022-06-30848,379USD
At 2021-12-31607,506USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

PeriodValueUnitDays
At 2022-06-3015,388,546USD
At 2021-12-3114,706,818USD

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 2022-06-3012,260,009USD
At 2021-12-3120,839,182USD

Common-stock repurchase payments

Cash paid to reacquire common stock during the period. This is not an authorization limit or a direct measure of the net change in share count.

PeriodValueUnitDays
2022-01-01 to 2022-06-302,599,478USD181

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
2022-04-01 to 2022-06-308,254,832USD91
2022-01-01 to 2022-06-3017,847,766USD181
2021-04-01 to 2021-06-3013,062,620USD91
2021-01-01 to 2021-06-3019,479,923USD181

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 2022-06-304,705,921USD
At 2021-12-312,004,169USD

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
2022-04-01 to 2022-06-304,107,794USD91
2022-01-01 to 2022-06-3023,524,887USD181
2021-04-01 to 2021-06-3024,853,785USD91
2021-01-01 to 2021-06-3041,605,989USD181

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
2022-04-01 to 2022-06-30915,432USD91
2022-01-01 to 2022-06-304,197,383USD181
2021-04-01 to 2021-06-302,504,355USD91
2021-01-01 to 2021-06-305,776,920USD181

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
2022-04-01 to 2022-06-303,889,844USD91
2022-01-01 to 2022-06-307,661,171USD181
2021-04-01 to 2021-06-304,669,160USD91
2021-01-01 to 2021-06-306,886,223USD181

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 2022-06-3033,780,992shares
At 2021-12-3133,819,862shares

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 2022-06-3083,838,533USD
At 2021-12-3180,271,999USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

PeriodValueUnitDays
At 2022-06-30530,033USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

PeriodValueUnitDays
At 2022-06-30489,166USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

PeriodValueUnitDays
At 2022-06-3026,981,667USD
At 2021-12-3127,195,000USD

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 2022-06-301,818,773USD
At 2021-12-313,859,652USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

PeriodValueUnitDays
At 2022-06-301,569,374USD
At 2021-12-312,338,444USD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

PeriodValueUnitDays
At 2021-12-31150,000USD

Net deferred tax liabilities

Deferred tax liabilities net of related assets under this concept. The amount reflects timing differences and is not tax currently due.

PeriodValueUnitDays
At 2022-06-305,310,573USD
At 2021-12-317,228,444USD

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
2022-04-01 to 2022-06-30-3,427,810USD91
2022-01-01 to 2022-06-309,672,872USD181
2021-04-01 to 2021-06-3011,930,289USD91
2021-01-01 to 2021-06-3021,814,904USD181

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
2022-04-01 to 2022-06-302,468,421USD91
2022-01-01 to 2022-06-305,390,616USD181
2021-04-01 to 2021-06-302,468,433USD91
2021-01-01 to 2021-06-305,404,122USD181

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
2022-01-01 to 2022-06-30671,105USD181
2021-01-01 to 2021-06-30138,719USD181

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
2022-04-01 to 2022-06-30719,228USD91
2022-01-01 to 2022-06-303,995,751USD181
2021-04-01 to 2021-06-30139,124USD91
2021-01-01 to 2021-06-30-311,162USD181

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
2022-01-01 to 2022-06-30-1,917,871USD181
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
2022-01-01 to 2022-06-304,534,330USD181
2021-01-01 to 2021-06-303,423,700USD181

Operating lease payments

Cash paid for operating lease liabilities during the period. It differs from lease expense recognized and excludes variable payments in some presentations.

PeriodValueUnitDays
2022-04-01 to 2022-06-30167,445USD91
2022-01-01 to 2022-06-30321,350USD181

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
2022-01-01 to 2022-06-30-8,567,769USD181
2021-01-01 to 2021-06-30766,894USD181

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
2022-01-01 to 2022-06-302,920,658USD181
2021-01-01 to 2021-06-30-3,874,485USD181

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.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

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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"])))