Co-Diagnostics Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	11.44	2.94	14.92	22.97	88.61	42.98
Short-Term Investments	-	26.81	43.63	58.29	1.26	4.34
Cash & Short-Term Investments	11.44	29.75	58.55	81.26	89.86	47.31
Cash Growth	-69.61%	-49.19%	-27.95%	-9.57%	89.94%	5197.30%
Accounts Receivable	0.06	0.13	0.3	3.45	20.84	12.14
Other Receivables	0.92	-	0.03	1.87	-	-
Receivables	0.98	0.13	0.33	5.4	20.91	12.14
Inventory	1.09	1.07	1.66	5.31	2	8
Prepaid Expenses	0.54	1.34	1.6	0.76	2.34	0.37
Total Current Assets	14.05	32.29	62.14	92.73	115.12	67.81
Property, Plant & Equipment	3.92	4.88	6	2.91	1.93	0.95
Long-Term Investments	0.66	0.73	0.77	0.67	1	1.93
Goodwill	-	-	-	-	14.71	-
Other Intangible Assets	26.1	26.1	26.4	26.77	27.2	-
Long-Term Deferred Tax Assets	-	-	-	-	-	0.55
Total Assets	44.74	64	95.32	123.09	160.03	71.24
Accounts Payable	1.46	3.29	1.48	0.95	0.61	0.6
Accrued Expenses	1.2	2.56	2.17	0.93	3.86	2.97
Current Portion of Leases	0.74	0.92	0.84	0.3	-	-
Current Income Taxes Payable	-	-	-	-	2.21	0.19
Current Unearned Revenue	0.05	0.04	0.36	-	0.15	0.31
Other Current Liabilities	0.24	0.5	0.89	1.69	5.77	-
Total Current Liabilities	3.69	7.32	5.75	3.87	12.6	4.06
Long-Term Leases	0.73	1.24	2.15	0.05	-	-
Long-Term Deferred Tax Liabilities	-	-	-	2.42	7.23	-
Other Long-Term Liabilities	0.49	1.14	1.41	2.22	5.73	0.48
Total Liabilities	4.91	9.69	9.31	8.57	25.56	4.54
Common Stock	0.05	0.04	0.04	0.03	0.03	0.03
Additional Paid-In Capital	109.45	102.47	96.81	88.47	80.27	49.16
Retained Earnings	-54.19	-33.04	4.6	39.93	54.17	17.51
Treasury Stock	-15.58	-15.58	-15.58	-14.21	-	-
Comprehensive Income & Other	0.09	0.42	0.15	0.29	-	-
Total Common Equity	39.83	54.31	86.01	114.52	134.48	66.7
Shareholders' Equity	39.83	54.31	86.01	114.52	134.48	66.7
Total Liabilities & Equity	44.74	64	95.32	123.09	160.03	71.24
Total Debt	1.47	2.15	2.99	0.35	-	-
Net Cash (Debt)	9.97	27.6	55.56	80.91	89.86	47.31
Net Cash Growth	-71.75%	-50.33%	-31.34%	-9.96%	89.94%	5197.30%
Net Cash Per Share	8.93	27.29	56.79	77.11	90.15	50.69
Filing Date Shares Outstanding	2.03	1.12	1.04	1.03	1.13	0.96
Total Common Shares Outstanding	1.6	1.1	1.04	1.03	1.13	0.95
Working Capital	10.36	24.98	56.39	88.86	102.52	63.75
Book Value Per Share	24.82	49.29	82.55	111.28	119.29	70.06
Tangible Book Value	13.73	28.21	59.61	87.75	92.57	66.7
Tangible Book Value Per Share	8.55	25.60	57.21	85.27	82.12	70.06
Machinery	-	5.09	4.72	3.69	2.55	1.25
Leasehold Improvements	-	0.95	0.55	0.22	0	0

Source: S&P Global Market Intelligence. Standard template. Financial Sources.