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Balance Sheets Overview

Current Ratio
181.34%
Quick Ratio
151.95%
Cash Ratio
127.46%
Debt to Asset Ratio
23.38%
Unit: Dollar
Assets Breakdown
    • Intangible assets, net
    • Cash and cash equivalents
    • Property and equipment, net
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Treasury stock, at cost 161,623 ...
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
3,649,632
8,230,984
11,884,607
11,443,943
Accounts receivable, net
52,059
82,339
190,375
55,905
Inventory, net
841,669
846,119
992,397
1,089,956
Income taxes receivable
425
49
44,559
923,217
Prepaid expenses and other current assets
648,673
622,760
581,527
541,946
Total current assets
5,192,458
9,782,251
13,693,465
14,054,967
Property and equipment, net
1,975,111
2,158,670
2,272,098
2,485,112
Operating lease right-of-use asset
1,769,011
2,002,597
1,207,453
1,439,779
Intangible assets, net
7,219,000
7,219,000
7,219,000
26,101,000
Investment in joint ventures
435,051
337,208
350,569
659,903
Total assets
16,590,631
21,499,726
24,742,585
44,740,761
Accounts payable
1,078,380
2,017,852
1,878,225
1,458,397
Accrued expenses
899,183
1,364,754
865,301
1,204,660
Operating lease liability, current
784,261
857,638
662,258
744,156
Contingent consideration liabilities, current
72,927
43,756
119,036
239,955
Deferred revenue
28,644
600
14,800
45,557
Total current liabilities
2,863,395
4,284,600
3,539,620
3,692,725
Income taxes payable
-
-
-
491,848
Operating lease liability
1,014,887
1,172,716
574,301
727,943
Total long-term liabilities
1,014,887
1,172,716
574,301
1,219,791
Total liabilities
3,878,282
5,457,316
4,113,921
4,912,516
Common stock, 0.001 par value 100,000,000 shares authorized 5,040,580 shares issued and 4,878,957 shares outstanding as of june 30, 2026 and 2,256,654 shares issued and 2,095,031 shares outstanding as of december 31, 2025
70,484
69,207
67,700
52,991
Treasury stock, at cost 161,623 shares held as of june 30, 2026 and december 31, 2025, respectively
15,575,795
15,575,795
15,575,795
15,575,795
Additional paid-in capital
124,015,023
121,062,575
116,510,298
109,447,214
Accumulated other comprehensive income
-
-
-
94,888
Accumulated deficit
-95,797,363
-89,513,577
-80,373,539
-54,191,053
Total stockholders equity
12,712,349
16,042,410
20,628,664
39,828,245
Total liabilities and stockholders equity
16,590,631
21,499,726
24,742,585
44,740,761
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Cash and cashequivalents$3,649,632 (-67.17%↓ Y/Y)Inventory, net$841,669 (-22.40%↓ Y/Y)Prepaid expenses andother current assets$648,673 (-0.01%↓ Y/Y)Accounts receivable, net$52,059 (-75.32%↓ Y/Y)Income taxesreceivable$425 Intangible assets, net$7,219,000 (-72.34%↓ Y/Y)Total current assets$5,192,458 (-66.08%↓ Y/Y)Property and equipment,net$1,975,111 (-26.12%↓ Y/Y)Operating leaseright-of-use asset$1,769,011 (6.03%↑ Y/Y)Investment in jointventures$435,051 (-39.23%↓ Y/Y)Total assets$16,590,631 (-64.29%↓ Y/Y)Total liabilities andstockholders equity$16,590,631 (-64.29%↓ Y/Y)Total stockholdersequity$12,712,349 (-69.10%↓ Y/Y)Total liabilities$3,878,282 (-27.20%↓ Y/Y)Accumulated deficit-$95,797,363 (-98.32%↓ Y/Y)Treasury stock, at cost161,623 shares held as of...$15,575,795 (0.00%↑ Y/Y)Additional paid-in capital$124,015,023 (18.29%↑ Y/Y)Total currentliabilities$2,863,395 (-22.85%↓ Y/Y)Total long-termliabilities$1,014,887 (-37.21%↓ Y/Y)Common stock, 0.001 parvalue 100,000,000...$70,484 (71.78%↑ Y/Y)Accounts payable$1,078,380 (-34.05%↓ Y/Y)Accrued expenses$899,183 (-10.81%↓ Y/Y)Operating leaseliability, current$784,261 (-4.88%↓ Y/Y)Contingent considerationliabilities, current$72,927 (-63.10%↓ Y/Y)Deferred revenue$28,644 (-37.54%↓ Y/Y)Operating lease liability$1,014,887 (15.43%↑ Y/Y)

Co-Diagnostics, Inc. (CODX)

Co-Diagnostics, Inc. (CODX)