CODXHIGH SIGNALFINANCIAL10-K

CODX experienced severe financial deterioration with revenue collapsing 84% and a massive 90% reduction in outstanding shares from 33.6M to 3.6M, indicating either a significant reverse stock split or major corporate restructuring.

The dramatic reduction in share count combined with plummeting revenue and assets suggests either a major reverse stock split to maintain listing requirements or a fundamental business restructuring. The company's pivot from COVID-19 testing to a multiplex respiratory test following FDA submission withdrawal indicates strategic challenges in their core regulatory pathway.

Comparing 2026-03-31 vs 2025-03-27View on EDGAR →
FINANCIAL ANALYSIS

CODX shows severe financial distress with revenue collapsing from $3.9M to $622K and gross profit falling 86% to just $400K, while the company executed $1.4M in share buybacks despite deteriorating operations. Total assets declined 61% to $24.7M and stockholders' equity dropped 62% to $20.6M, though cash increased significantly to $11.9M, possibly from asset liquidation or financing activities. The overall picture signals a company in significant financial decline requiring urgent strategic repositioning.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+304.7%
$2.9M$11.9M

Cash position surged 304.7% — strong cash generation or capital raise providing significant financial cushion.

Share Buybacks
Cash Flow
-90.4%
$14.2M$1.4M

Buyback activity reduced 90.4% — capital being redeployed elsewhere or cash conservation underway.

Total Deposits
Balance Sheet
-88.5%
$2.2M$254K

Deposits declined 88.5% — significant outflows warrant immediate investigation into funding stability.

Gross Profit
P&L
-86.3%
$2.9M$400K

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Revenue
P&L
-84.1%
$3.9M$622K

Revenue declined 84.1% — significant demand weakness or market share loss warrants investigation.

Interest Expense
P&L
-65.7%
$310K$106K

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

Stockholders Equity
Balance Sheet
-62%
$54.3M$20.6M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Total Assets
Balance Sheet
-61.3%
$64.0M$24.7M

Total assets contracted 61.3% — asset sales, write-downs, or balance sheet optimization underway.

Current Assets
Balance Sheet
-57.6%
$32.3M$13.7M

Current assets declined 57.6% — monitor working capital adequacy and short-term liquidity.

Total Liabilities
Balance Sheet
-57.5%
$9.7M$4.1M

Liabilities reduced 57.5% — deleveraging improves balance sheet strength and financial flexibility.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-27
ADDED
As of March 29, 2026, there were 3,602,465 shares of common stock, par value $ 0.001 per share, outstanding.
We have developed a portable diagnostic device and test system designed for point-of-care and at-home use.
Following engagement with the FDA during the review process, the Company voluntarily withdrew the 510(k) submission after discussions regarding the analytical approach for detecting potential degradation of a test component over its intended shelf life.
While the Company believes that the matter identified during the review process could have been addressed through additional development and clinical validation activities, management determined that the capital and time required to resubmit the COVID-19 test for 510(k) clearance would be more effectively deployed toward development and clinical validation of the Co-Dx PCR Flu A/B, COVID-19, RSV multiplex test ( ABCR ).
Moving focus to this test allows the Company to incorporate more recent Co-Dx PCR platform developments into the design and test manufacturing process.
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REMOVED
As of March 21, 2025, there were 33,572,643 shares of common stock, par value $ 0.001 per share, outstanding.
We are currently developing a unique, groundbreaking portable diagnostic device and test system designed for point-of-care and at-home use.
Food and Drug Administration (FDA) application for 510(k) clearance for the Co-Dx PCR Pro instrument, the Co-Dx PCR COVID-19 Test, and the Co-Dx PCR mobile app for over-the-counter (OTC) use.
Following productive engagement with the FDA related to the regulatory submission, the Company withdrew its 510(k) application.
The decision to withdraw the submission was based on discussions with the FDA regarding the ability to detect a potential deterioration of one component of the test, related to shelf-life stability.
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