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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	13.86	14.92	22.97	88.61	42.98	0.89
Short-Term Investments	31.02	43.63	58.29	1.26	4.34	-
Cash & Short-Term Investments	44.88	58.55	81.26	89.86	47.31	0.89
Cash Growth	-35.09%	-27.95%	-9.57%	89.94%	5197.30%	-6.01%
Accounts Receivable	0.55	0.3	3.45	20.84	12.14	0.13
Other Receivables	-	0.03	1.87	-	-	-
Receivables	0.55	0.33	5.4	20.91	12.14	0.13
Inventory	1.46	1.66	5.31	2	8	0.2
Prepaid Expenses	1.32	1.6	0.76	2.34	0.37	0.36
Total Current Assets	48.22	62.14	92.73	115.12	67.81	1.58
Property, Plant & Equipment	5.6	6	2.91	1.93	0.95	0.2
Long-Term Investments	0.63	0.77	0.67	1	1.93	0.43
Goodwill	-	-	-	14.71	-	-
Other Intangible Assets	26.25	26.4	26.77	27.2	-	-
Long-Term Deferred Tax Assets	-	-	-	-	0.55	-
Total Assets	80.7	95.32	123.09	160.03	71.24	2.22
Accounts Payable	1.86	1.48	0.95	0.61	0.6	0.01
Accrued Expenses	1.5	2.17	0.93	3.86	2.97	0.32
Current Portion of Leases	0.88	0.84	0.3	-	-	-
Current Income Taxes Payable	-	-	-	2.21	0.19	-
Current Unearned Revenue	0.22	0.36	-	0.15	0.31	0
Other Current Liabilities	0.84	0.89	1.69	5.77	-	-
Total Current Liabilities	5.31	5.75	3.87	12.6	4.06	0.33
Long-Term Leases	1.7	2.15	0.05	-	-	-
Long-Term Deferred Tax Liabilities	-	-	2.42	7.23	-	-
Other Long-Term Liabilities	1.29	1.41	2.22	5.73	0.48	0.15
Total Liabilities	8.3	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	99.88	96.81	88.47	80.27	49.16	26.69
Retained Earnings	-12.31	4.6	39.93	54.17	17.51	-24.97
Treasury Stock	-15.58	-15.58	-14.21	-	-	-
Comprehensive Income & Other	0.37	0.15	0.29	-	-	-
Total Common Equity	72.4	86.01	114.52	134.48	66.7	1.74
Shareholders' Equity	72.4	86.01	114.52	134.48	66.7	1.74
Total Liabilities & Equity	80.7	95.32	123.09	160.03	71.24	2.22
Total Debt	2.58	2.99	0.35	-	-	-
Net Cash (Debt)	42.3	55.56	80.91	89.86	47.31	0.89
Net Cash Growth	-35.82%	-31.34%	-9.96%	89.94%	5197.30%	-
Net Cash Per Share	1.42	1.89	2.57	3.01	1.69	0.05
Filing Date Shares Outstanding	31.91	31.26	30.92	33.97	28.67	27.44
Total Common Shares Outstanding	31.91	31.26	30.87	33.82	28.56	17.34
Working Capital	42.91	56.39	88.86	102.52	63.75	1.26
Book Value Per Share	2.27	2.75	3.71	3.98	2.34	0.10
Tangible Book Value	46.15	59.61	87.75	92.57	66.7	1.74
Tangible Book Value Per Share	1.45	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.