Co-Diagnostics, Inc. (CODX)

Co-Diagnostics Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	11.88	2.94	14.92	22.97	88.61
Short-Term Investments	-	26.81	43.63	58.29	1.26
Cash & Short-Term Investments	11.88	29.75	58.55	81.26	89.86
Cash Growth	-60.05%	-49.19%	-27.95%	-9.57%	89.94%
Accounts Receivable	0.19	0.13	0.3	3.45	20.84
Other Receivables	0.04	-	0.03	1.95	0.08
Total Trade Receivables	0.23	0.13	0.33	5.4	20.91
Inventory	0.99	1.07	1.66	5.31	2
Other Current Assets	0.58	1.34	1.6	0.76	2.34
Total Current Assets	13.69	32.29	62.14	92.73	115.12
Net Property, Plant & Equipment	3.48	4.88	6	2.91	1.93
Other Intangible Assets	7.22	26.1	26.4	26.77	27.2
Goodwill	-	-	-	-	14.71
Long-Term Investments	0.35	0.29	0.77	0.67	1
Other Long-Term Assets	-	-	-	-	0.08
Total Assets	24.74	63.56	95.32	123.09	160.03
Accounts Payable	1.88	3.29	1.48	0.95	0.61
Accrued Expenses	0.87	2.56	2.17	0.93	3.86
Current Portion of Leases	0.66	0.92	0.84	0.3	-
Unearned Revenue	0.01	0.04	0.36	-	0.15
Other Current Liabilities	0.12	0.5	0.89	1.69	7.98
Total Current Liabilities	3.54	7.32	5.75	3.87	12.6
Long-Term Leases	0.57	1.24	2.15	0.05	-
Other Long-Term Liabilities	-	1.14	1.41	4.64	12.96
Total Long-Term Liabilities	0.57	2.37	3.56	4.69	12.96
Total Liabilities	4.11	9.69	9.31	8.57	25.56
Common Stock	0.07	0.04	0.04	0.03	0.03
Treasury Stock	-15.58	-15.58	-15.58	-14.21	-
Additional Paid-in Capital	116.51	102.47	96.81	88.47	80.27
Accumulated Other Comprehensive Income	-	0.42	0.15	0.29	-
Retained Earnings	-80.37	-33.48	4.6	39.93	54.17
Shareholders' Equity	20.63	53.88	86.01	114.52	134.48
Total Liabilities & Equity	24.74	63.56	95.32	123.09	160.03
Total Debt	1.24	2.15	2.99	0.35	0
Net Cash (Debt)	10.65	27.6	55.56	80.91	89.86
Net Cash Growth	-61.41%	-50.33%	-31.34%	-9.96%	89.94%
Net Cash Per Share	8.01	27.29	56.80	77.11	90.15
Book Value	20.63	53.88	86.01	114.52	134.48
Book Value Per Share	15.51	53.28	87.93	109.14	134.91
Tangible Book Value	13.41	27.77	59.61	87.75	92.57
Tangible Book Value Per Share	10.08	27.47	60.94	83.63	92.87

Updated Dec 31, 2025. Data Source: Fiscal.ai. Standard template. Financial Sources.