Co-Diagnostics, Inc. (CODX)

Co-Diagnostics Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	10.8	14.92	22.97	88.61	42.98	0.89
Short-Term Investments	26.86	43.63	58.29	1.26	4.34	-
Cash & Short-Term Investments	37.66	58.55	81.26	89.86	47.31	0.89
Cash Growth	-40.62%	-27.95%	-9.57%	89.94%	5197.30%	-6.01%
Accounts Receivable	0.18	0.3	3.45	20.84	12.14	0.13
Other Receivables	-	0.03	1.87	-	-	-
Receivables	0.18	0.33	5.4	20.91	12.14	0.13
Inventory	1.27	1.66	5.31	2	8	0.2
Prepaid Expenses	1	1.6	0.76	2.34	0.37	0.36
Total Current Assets	40.1	62.14	92.73	115.12	67.81	1.58
Property, Plant & Equipment	5.32	6	2.91	1.93	0.95	0.2
Long-Term Investments	0.78	0.77	0.67	1	1.93	0.43
Goodwill	-	-	-	14.71	-	-
Other Intangible Assets	26.18	26.4	26.77	27.2	-	-
Long-Term Deferred Tax Assets	-	-	-	-	0.55	-
Total Assets	72.38	95.32	123.09	160.03	71.24	2.22
Accounts Payable	2.18	1.48	0.95	0.61	0.6	0.01
Accrued Expenses	1.83	2.17	0.93	3.86	2.97	0.32
Current Portion of Leases	0.9	0.84	0.3	-	-	-
Current Income Taxes Payable	-	-	-	2.21	0.19	-
Current Unearned Revenue	0.06	0.36	-	0.15	0.31	0
Other Current Liabilities	0.84	0.89	1.69	5.77	-	-
Total Current Liabilities	5.8	5.75	3.87	12.6	4.06	0.33
Long-Term Leases	1.47	2.15	0.05	-	-	-
Long-Term Deferred Tax Liabilities	-	-	2.42	7.23	-	-
Other Long-Term Liabilities	1.33	1.41	2.22	5.73	0.48	0.15
Total Liabilities	8.6	9.31	8.57	25.56	4.54	0.48
Common Stock	0.04	0.04	0.03	0.03	0.03	0.02
Additional Paid-In Capital	100.92	96.81	88.47	80.27	49.16	26.69
Retained Earnings	-22.01	4.6	39.93	54.17	17.51	-24.97
Treasury Stock	-15.58	-15.58	-14.21	-	-	-
Comprehensive Income & Other	0.41	0.15	0.29	-	-	-
Total Common Equity	63.78	86.01	114.52	134.48	66.7	1.74
Shareholders' Equity	63.78	86.01	114.52	134.48	66.7	1.74
Total Liabilities & Equity	72.38	95.32	123.09	160.03	71.24	2.22
Total Debt	2.37	2.99	0.35	-	-	-
Net Cash (Debt)	35.29	55.56	80.91	89.86	47.31	0.89
Net Cash Growth	-41.55%	-31.34%	-9.96%	89.94%	5197.30%	-
Net Cash Per Share	1.18	1.89	2.57	3.01	1.69	0.05
Filing Date Shares Outstanding	31.93	31.26	30.92	33.97	28.67	27.44
Total Common Shares Outstanding	31.93	31.26	30.87	33.82	28.56	17.34
Working Capital	34.31	56.39	88.86	102.52	63.75	1.26
Book Value Per Share	2.00	2.75	3.71	3.98	2.34	0.10
Tangible Book Value	37.61	59.61	87.75	92.57	66.7	1.74
Tangible Book Value Per Share	1.18	1.91	2.84	2.74	2.34	0.10
Machinery	-	4.72	3.69	2.55	1.25	0.39
Leasehold Improvements	-	0.55	0.22	0	0	-

Source: S&P Capital IQ. Standard template. Financial Sources.