Skip to content

Co-Diagnostics, Inc.: 10-Q filed 2026-08-13

What Co-Diagnostics, Inc. reported in its quarterly report filed 2026-08-13 (fiscal Q2 2026): 44 published measures, 124 facts as tagged in accession 0001493152-26-037762.

This filing

Form
10-Q (quarterly report)
Filed
2026-08-13
Fiscal period
fiscal Q2 2026
Accession
0001493152-26-037762 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 2026-06-3016,590,631USD
At 2025-12-3124,742,585USD

Total liabilities

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

PeriodValueUnitDays
At 2026-06-303,878,282USD
At 2025-12-314,113,921USD

Stockholders equity

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

PeriodValueUnitDays
At 2026-06-3012,712,349USD
At 2026-03-3116,042,410USD
At 2025-12-3120,628,664USD
At 2025-06-3040,701,633USD
At 2025-03-3147,484,070USD
At 2024-12-3153,875,157USD

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 2026-06-303,649,632USD
At 2025-12-3111,884,607USD

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
2026-04-01 to 2026-06-30-6,283,786USD91
2026-01-01 to 2026-06-30-15,423,824USD181
2026-01-01 to 2026-03-31-9,140,038USD90
2025-04-01 to 2025-06-30-7,730,117USD91
2025-01-01 to 2025-06-30-15,263,388USD181
2025-01-01 to 2025-03-31-7,533,271USD90

Operating cash flow

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

PeriodValueUnitDays
2026-01-01 to 2026-06-30-14,999,320USD181
2025-01-01 to 2025-06-30-17,033,044USD181

Capital expenditure payments

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

PeriodValueUnitDays
2026-01-01 to 2026-06-30160,298USD181
2025-01-01 to 2025-06-30492,973USD181

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
2026-04-01 to 2026-06-30166,131USD91
2026-01-01 to 2026-06-30312,084USD181
2025-04-01 to 2025-06-30162,910USD91
2025-01-01 to 2025-06-30213,187USD181

Financing cash flow

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

PeriodValueUnitDays
2026-01-01 to 2026-06-307,074,643USD181
2025-01-01 to 2025-06-30783,746USD181

Investing cash flow

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

PeriodValueUnitDays
2026-01-01 to 2026-06-30-310,298USD181
2025-01-01 to 2025-06-3024,427,935USD181

Retained earnings or deficit

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

PeriodValueUnitDays
At 2026-06-30-95,797,363USD
At 2025-12-31-80,373,539USD

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
2026-04-01 to 2026-06-304,309,997shares91
2026-01-01 to 2026-06-303,287,417shares181
2025-04-01 to 2025-06-301,103,614shares91
2025-01-01 to 2025-06-301,086,054shares181

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
2026-04-01 to 2026-06-304,309,997shares91
2026-01-01 to 2026-06-303,287,417shares181
2025-04-01 to 2025-06-301,103,614shares91
2025-01-01 to 2025-06-301,086,054shares181

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
2026-04-01 to 2026-06-30-1.46USD/shares91
2026-01-01 to 2026-06-30-4.69USD/shares181
2025-04-01 to 2025-06-30-7USD/shares91
2025-01-01 to 2025-06-30-14.05USD/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
2026-04-01 to 2026-06-30-1.46USD/shares91
2026-01-01 to 2026-06-30-4.69USD/shares181
2025-04-01 to 2025-06-30-7USD/shares91
2025-01-01 to 2025-06-30-14.05USD/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
2026-04-01 to 2026-06-3019,168USD91
2026-01-01 to 2026-06-3019,688USD181
2025-04-01 to 2025-06-3012,327USD91
2025-01-01 to 2025-06-3024,331USD181

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 2026-06-301,975,111USD
At 2025-12-312,272,098USD

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
2026-01-01 to 2026-06-30432,866USD181
2025-01-01 to 2025-06-301,455,493USD181

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
2026-04-01 to 2026-06-30-6,200,783USD91
2026-01-01 to 2026-06-30-15,409,196USD181
2025-04-01 to 2025-06-30-8,057,764USD91
2025-01-01 to 2025-06-30-16,609,720USD181

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 2026-06-305,192,458USD
At 2025-12-3113,693,465USD

Current liabilities

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

PeriodValueUnitDays
At 2026-06-302,863,395USD
At 2025-12-313,539,620USD

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 2026-06-301,078,380USD
At 2025-12-311,878,225USD

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 2026-06-3052,059USD
At 2025-12-31190,375USD
At 2024-12-31132,570USD

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
2026-04-01 to 2026-06-306,321,611USD91
2026-01-01 to 2026-06-3015,482,209USD181
2025-04-01 to 2025-06-308,188,568USD91
2025-01-01 to 2025-06-3016,769,211USD181

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 2026-06-30841,669USD
At 2025-12-31992,397USD

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
2026-04-01 to 2026-06-30120,828USD91
2026-01-01 to 2026-06-3073,013USD181
2025-04-01 to 2025-06-30130,804USD91
2025-01-01 to 2025-06-30159,491USD181

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
2026-04-01 to 2026-06-3045,303USD91
2026-01-01 to 2026-06-30239,071USD181
2025-04-01 to 2025-06-3032,106USD91
2025-01-01 to 2025-06-3053,696USD181

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
2026-04-01 to 2026-06-304,152,287USD91
2026-01-01 to 2026-06-3010,086,358USD181
2025-04-01 to 2025-06-304,687,459USD91
2025-01-01 to 2025-06-309,557,478USD181

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 2026-06-304,878,957shares
At 2025-12-312,095,031shares

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 2026-06-30124,015,023USD
At 2025-12-31116,510,298USD

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 2026-06-301,769,011USD
At 2025-12-311,207,453USD

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 2026-06-301,799,148USD

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 2026-06-307,219,000USD
At 2025-12-317,219,000USD

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 2026-06-30899,183USD
At 2025-12-31865,301USD

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 2026-06-30648,673USD
At 2025-12-31581,527USD

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 2026-06-3028,644USD
At 2025-12-3114,800USD

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
2026-04-01 to 2026-06-30-6,264,618USD91
2026-01-01 to 2026-06-30-15,404,136USD181
2025-04-01 to 2025-06-30-7,717,790USD91
2025-01-01 to 2025-06-30-15,239,057USD181

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

PeriodValueUnitDays
2026-04-01 to 2026-06-30-6,283,786USD91
2026-01-01 to 2026-06-30-15,423,824USD181
2025-04-01 to 2025-06-30-7,926,702USD91
2025-01-01 to 2025-06-30-15,547,763USD181

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
2026-04-01 to 2026-06-301,500,803USD91
2026-01-01 to 2026-06-304,003,929USD181
2025-04-01 to 2025-06-302,599,982USD91
2025-01-01 to 2025-06-305,373,131USD181

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
2026-04-01 to 2026-06-30-63,835USD91
2026-01-01 to 2026-06-305,060USD181
2025-04-01 to 2025-06-30339,974USD91
2025-01-01 to 2025-06-301,370,663USD181

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
2026-01-01 to 2026-06-3026,592USD181

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
2026-01-01 to 2026-06-30264,886USD181

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
2026-01-01 to 2026-06-30-137,759USD181
2025-01-01 to 2025-06-3065,150USD181

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
2026-01-01 to 2026-06-30-209,943USD181
2025-01-01 to 2025-06-30-83,399USD181

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.

Use this in research

A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

These pages do not supply prices, total-return histories, corporate-action adjustments or a tradable universe. Build those inputs separately before evaluating a strategy. A profitable backtest can still reflect selection bias or costs that were left out.

Research methodology · Execution and cost assumptions · Check backtest overfitting

Build with the open-source tools

Use these accounting records as inspectable inputs. When you have constructed a return series, the validation tools can help test its statistical evidence and preserve the result with its limitations.

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"])))