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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 16,590,631 | USD | |
| At 2025-12-31 | 24,742,585 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 3,878,282 | USD | |
| At 2025-12-31 | 4,113,921 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 12,712,349 | USD | |
| At 2026-03-31 | 16,042,410 | USD | |
| At 2025-12-31 | 20,628,664 | USD | |
| At 2025-06-30 | 40,701,633 | USD | |
| At 2025-03-31 | 47,484,070 | USD | |
| At 2024-12-31 | 53,875,157 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 3,649,632 | USD | |
| At 2025-12-31 | 11,884,607 | USD |
Net income or loss
Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -6,283,786 | USD | 91 |
| 2026-01-01 to 2026-06-30 | -15,423,824 | USD | 181 |
| 2026-01-01 to 2026-03-31 | -9,140,038 | USD | 90 |
| 2025-04-01 to 2025-06-30 | -7,730,117 | USD | 91 |
| 2025-01-01 to 2025-06-30 | -15,263,388 | USD | 181 |
| 2025-01-01 to 2025-03-31 | -7,533,271 | USD | 90 |
Operating cash flow
Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | -14,999,320 | USD | 181 |
| 2025-01-01 to 2025-06-30 | -17,033,044 | USD | 181 |
Capital expenditure payments
Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 160,298 | USD | 181 |
| 2025-01-01 to 2025-06-30 | 492,973 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 166,131 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 312,084 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 162,910 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 213,187 | USD | 181 |
Financing cash flow
Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 7,074,643 | USD | 181 |
| 2025-01-01 to 2025-06-30 | 783,746 | USD | 181 |
Investing cash flow
Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | -310,298 | USD | 181 |
| 2025-01-01 to 2025-06-30 | 24,427,935 | USD | 181 |
Retained earnings or deficit
Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | -95,797,363 | USD | |
| At 2025-12-31 | -80,373,539 | USD |
Basic weighted-average shares
Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 4,309,997 | shares | 91 |
| 2026-01-01 to 2026-06-30 | 3,287,417 | shares | 181 |
| 2025-04-01 to 2025-06-30 | 1,103,614 | shares | 91 |
| 2025-01-01 to 2025-06-30 | 1,086,054 | shares | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 4,309,997 | shares | 91 |
| 2026-01-01 to 2026-06-30 | 3,287,417 | shares | 181 |
| 2025-04-01 to 2025-06-30 | 1,103,614 | shares | 91 |
| 2025-01-01 to 2025-06-30 | 1,086,054 | shares | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -1.46 | USD/shares | 91 |
| 2026-01-01 to 2026-06-30 | -4.69 | USD/shares | 181 |
| 2025-04-01 to 2025-06-30 | -7 | USD/shares | 91 |
| 2025-01-01 to 2025-06-30 | -14.05 | USD/shares | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -1.46 | USD/shares | 91 |
| 2026-01-01 to 2026-06-30 | -4.69 | USD/shares | 181 |
| 2025-04-01 to 2025-06-30 | -7 | USD/shares | 91 |
| 2025-01-01 to 2025-06-30 | -14.05 | USD/shares | 181 |
Income tax expense or benefit
Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 19,168 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 19,688 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 12,327 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 24,331 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 1,975,111 | USD | |
| At 2025-12-31 | 2,272,098 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 432,866 | USD | 181 |
| 2025-01-01 to 2025-06-30 | 1,455,493 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -6,200,783 | USD | 91 |
| 2026-01-01 to 2026-06-30 | -15,409,196 | USD | 181 |
| 2025-04-01 to 2025-06-30 | -8,057,764 | USD | 91 |
| 2025-01-01 to 2025-06-30 | -16,609,720 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 5,192,458 | USD | |
| At 2025-12-31 | 13,693,465 | USD |
Current liabilities
Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 2,863,395 | USD | |
| At 2025-12-31 | 3,539,620 | USD |
Current accounts payable
Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 1,078,380 | USD | |
| At 2025-12-31 | 1,878,225 | USD |
Net current accounts receivable
Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 52,059 | USD | |
| At 2025-12-31 | 190,375 | USD | |
| At 2024-12-31 | 132,570 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 6,321,611 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 15,482,209 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 8,188,568 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 16,769,211 | USD | 181 |
Net inventory
Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 841,669 | USD | |
| At 2025-12-31 | 992,397 | USD |
Gross profit
Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 120,828 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 73,013 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 130,804 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 159,491 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 45,303 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 239,071 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 32,106 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 53,696 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 4,152,287 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 10,086,358 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 4,687,459 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 9,557,478 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 4,878,957 | shares | |
| At 2025-12-31 | 2,095,031 | shares |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 124,015,023 | USD | |
| At 2025-12-31 | 116,510,298 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 1,769,011 | USD | |
| At 2025-12-31 | 1,207,453 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 1,799,148 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 7,219,000 | USD | |
| At 2025-12-31 | 7,219,000 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 899,183 | USD | |
| At 2025-12-31 | 865,301 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 648,673 | USD | |
| At 2025-12-31 | 581,527 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2026-06-30 | 28,644 | USD | |
| At 2025-12-31 | 14,800 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -6,264,618 | USD | 91 |
| 2026-01-01 to 2026-06-30 | -15,404,136 | USD | 181 |
| 2025-04-01 to 2025-06-30 | -7,717,790 | USD | 91 |
| 2025-01-01 to 2025-06-30 | -15,239,057 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -6,283,786 | USD | 91 |
| 2026-01-01 to 2026-06-30 | -15,423,824 | USD | 181 |
| 2025-04-01 to 2025-06-30 | -7,926,702 | USD | 91 |
| 2025-01-01 to 2025-06-30 | -15,547,763 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | 1,500,803 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 4,003,929 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 2,599,982 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 5,373,131 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-04-01 to 2026-06-30 | -63,835 | USD | 91 |
| 2026-01-01 to 2026-06-30 | 5,060 | USD | 181 |
| 2025-04-01 to 2025-06-30 | 339,974 | USD | 91 |
| 2025-01-01 to 2025-06-30 | 1,370,663 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 26,592 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | 264,886 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | -137,759 | USD | 181 |
| 2025-01-01 to 2025-06-30 | 65,150 | USD | 181 |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2026-01-01 to 2026-06-30 | -209,943 | USD | 181 |
| 2025-01-01 to 2025-06-30 | -83,399 | USD | 181 |
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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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"])))