CDIOMEDIUM SIGNALFINANCIAL10-K

CDIO executed a 1-for-30 reverse stock split while showing mixed operational results with dramatically increased R&D spending offset by declining revenue and asset base.

The reverse stock split typically signals management's attempt to maintain exchange listing compliance by boosting share price, often viewed negatively by investors as it doesn't create fundamental value. The 2,100% surge in R&D spending suggests significant investment in product development, but this came alongside a 57% revenue decline, indicating the company is burning cash while struggling with commercialization.

Comparing 2026-03-13 vs 2025-03-20View on EDGAR →
FINANCIAL ANALYSIS

The financial picture shows a company in transition with declining operational scale but improved loss management. While revenue fell 57% and total assets contracted 27%, operating losses actually improved 22% to $6.5M despite the massive R&D investment increase from $29K to $641K. The overall asset base and equity shrinkage of approximately 27% suggests the company is consuming capital, though the proportional reduction in liabilities indicates disciplined expense management outside of the strategic R&D investments.

FINANCIAL STATEMENT CHANGES
R&D Expense
P&L
+2101.6%
$29K$641K

R&D investment increased 2101.6% — signals commitment to future product development, though near-term margin impact.

Revenue
P&L
-57.5%
$35K$15K

Revenue declined 57.5% — significant demand weakness or market share loss warrants investigation.

Accounts Receivable
Balance Sheet
-56.3%
$19K$8K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Current Assets
Balance Sheet
-32.6%
$8.8M$5.9M

Current assets declined 32.6% — monitor working capital adequacy and short-term liquidity.

Stockholders Equity
Balance Sheet
-27%
$9.6M$7.0M

Equity decreased 27% — buybacks or losses reducing book value, monitor solvency ratios.

Total Assets
Balance Sheet
-26.8%
$10.6M$7.8M

Total assets contracted 26.8% — asset sales, write-downs, or balance sheet optimization underway.

Total Liabilities
Balance Sheet
-25%
$1.1M$793K

Liabilities reduced 25% — deleveraging improves balance sheet strength and financial flexibility.

Operating Income
P&L
+22.5%
-$8.4M-$6.5M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

Net Income
P&L
+22.5%
-$8.4M-$6.5M

Net income grew 22.5% — bottom-line growth signals improving overall business health.

Interest Expense
P&L
-20.6%
$19K$15K

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

LANGUAGE CHANGES
NEW — 2026-03-13
PRIOR — 2025-03-20
ADDED
As of March 13, 2026, there were 2,959,469 shares of common stock, par value $0.00001 issued and outstanding.
Management s Discussion and Analysis of Financial Condition and Results of Operations 59 Item 8.
The Company effected a 1-for-30 reverse stock split effective May 12, 2025 (the "Reverse Stock Split ).
Unless otherwise indicated, all issued and outstanding stock and per share amounts referred to in this Annual Report on Form 10-K have been adjusted to reflect the Reverse Stock Split for all prior periods presented.
See Note 1 for information and disclosures relating to adjustments related to the Reverse Stock Split.
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REMOVED
As of March 20, 2025, there were 52,145,416 shares of common stock, par value $0.00001 issued and outstanding.
Management s Discussion and Analysis of Financial Condition and Results of Operations 58 Item 7A.
The forward-looking statements contained in this Form 10-K are based on our current expectations and beliefs concerning future developments and their potential effects on us.
Our business depends on customers increasing their use of our existing and future products, and we may experience loss of customers or a decline in their use of our solutions.
We rely on a limited number of suppliers, contract manufacturers, and logistics providers, and our tests are currently performed by a single contract high complexity Clinical Laboratory Improvement Amendments (CLIA) laboratory.
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