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Co-Diagnostics, Inc. Announces Q1 2020 Results and Provides Mid-Second Quarter Update Company reports robust sales of COVID-19 tests as Co-Diagnostics generates net profit through middle of second quarter Salt Lake City,

Key Takeaway: Inc. Announces Q1 2020 Results and Provides Mid-Second Quarter Update reports robust sales of COVID-19 tests as Co-Diagnostics generates net profit through middle of second quarter Lake City, Utah - May 14, 2020 - Co-Diagnostics, Inc. (Nasdaq: CODX), a molecular diagnostics com

Full Press Release Details

Inc. Announces Q1 2020 Results and Provides Mid-Second Quarter Update
reports robust sales of COVID-19 tests as Co-Diagnostics generates net profit through middle of second quarter
Lake City, Utah - May 14, 2020 - Co-Diagnostics, Inc. (Nasdaq: CODX), a molecular diagnostics company with
a unique, patented platform for the development of molecular diagnostic tests, announced today the filing of its operating results
for the three-month period ending March 31, 2020, and provided updates on Company developments.
Company commences COVID-19 test sales and reports $1.5 Million of revenue in Q1
Gross margins of 71.5% on sales of Logix Smart COVID-19 test kits
Raised capital with net proceeds of $18 million
First US company to receive CE marking for COVID-19 test kit (February 24)
2020 Mid-Quarter Highlights:
Receives FDA Emergency Use Authorization on COVID-19 test kit on April 3, 2020;
Company manufactures more than 6 million COVID-19 tests to date, and has ordered components for more than 20 million additional tests to fill existing and expected orders in the near future;
Records COVID-19 test and equipment sales of over $18 Million YTD through mid-second quarter (unaudited);
Receives COVID-19 test orders from public and private organizations in nearly 50 countries and over 15 states in the U.S.;
COVID-19 test kit shows 100% specificity and 100% sensitivity in several independent evaluations;
has increased production capacity to meet growing demand for our tests," said Dwight Egan, Chief Executive Officer. "We
have positioned the company to continue to make an important contribution in meeting the enormous demand for tests around the
world. Our value proposition of accurate, high-throughput, and cost-effective tests continues to resonate with customers around
Company will host an earnings call at 4:30 pm EDT today. Analysts providing coverage for Co-Diagnostics will also be invited participate
in a question and answer session. U.S. callers may dial toll free at 1-877-309-2073. International callers can access the call
by dialing +1-646-749-3129. The access code to join the call is: 531-241-589. The call will be recorded and later made available
on the Company's website.
Co-Diagnostics, Inc.:
Inc., a Utah corporation, is a molecular diagnostics company that develops, manufactures and markets a new, state-of-the-art diagnostics
technology. The Company's technology is utilized for tests that are designed using the detection and/or analysis of nucleic
acid molecules (DNA or RNA). The Company also uses its proprietary technology to design specific tests to locate genetic markers
for use in industries other than infectious disease and license the use of those tests to specific customers.
press release contains forward-looking statements. Forward-looking statements can be identified by words such as "believes,"
"expects," "estimates," "intends," "may," "plans," "will"
and similar expressions, or the negative of these words. Such forward-looking statements are based on facts and conditions as
they exist at the time such statements are made and predictions as to future facts and conditions. Forward-looking statements
in this release include statements regarding the (i) use of funding proceeds, (ii) expansion of product distribution, (iii) acceleration
of initiatives in liquid biopsy and SNP detection, (iv) use of the Company's liquid biopsy tests by laboratories, (v) capital
resources and runway needed to advance the Company's products and markets, (vi) increased sales in the near-term, (vii)
flexibility in managing the Company's balance sheet, (viii) anticipation of business expansion, and (ix) benefits in research
and worldwide accessibility of the CoPrimer technology and its cost-saving and scientific advantages. Forward-looking statements
are subject to inherent uncertainties, risks and changes in circumstances. Actual results may differ materially from those contemplated
or anticipated by such forward-looking statements. Readers of this press release are cautioned not to place undue reliance on
any forward-looking statements. The Company does not undertake any obligation to update any forward-looking statement relating
to matters discussed in this press release, except as may be required by applicable securities laws.
CONSOLIDATED BALANCE SHEETS
March 31, 2020 December 31, 2019
ASSETS:
Current Assets
Cash and cash equivalents $ 17,369,323 $ 893,138
Accounts receivables, net 1,055,738 131,382
Inventory 686,078 197,168
Prepaid expenses 499,327 362,566
Total current assets 19,610,466 1,584,254
Other Assets
Property and equipment, net 276,454 186,832
Investment in joint venture 593,421 434,240
Total other assets 869,875 631,072
Total assets $ 20,480,341 $ 2,215,326
LIABILITIES AND STOCKHOLDERS' EQUITY:
Current Liabilities
Accounts payable $ 132,516 $ 5,959
Accrued expenses 496,524 200,788
Accrued expenses (related party) 120,000 120,000
Deferred revenue 444,332 1,323
Total current liabilities 1,193,372 328,070
Long-term Liabilities, net of current portion
Accrued expenses-long-term (related party) 120,000 150,000
Total long-term liabilities, net of current portion 120,000 150,000
Total liabilities 1,313,372 478,070
STOCKHOLDERS' EQUITY
Convertible preferred stock, $0.001 par value; 5,000,000 shares authorized, 0 and 25,600 shares issued and outstanding as of March 31, 2020 and December 31, 2019, respectively - 26
Common stock, $0.001 par value, 100,000,000 shares authorized; 27,451,064 and 17,342,922 shares issued and outstanding, as of March 31, 2020 and December 31, 2019, respectively. 27,451 17,343
Additional paid-in capital 45,172,525 26,687,701
Accumulated deficit (26,033,007 ) (24,967,814 )
Total stockholders' equity 19,166,969 1,737,256
Total liabilities and stockholders' equity $ 20,480,341 $ 2,215,326
CONSOLIDATED STATEMENTS OF OPERATIONS
For the Three Months Ended March 31,
2020 2019
Net sales $ 1,548,528 $ 3,400
Cost of sales 481,740 452
Gross profit 1,066,788 2,948
Operating expenses:
Sales and marketing 268,483 256,103
Administrative and general 1,459,484 640,363
Research and development 400,022 347,306
Depreciation and amortization 20,748 13,668
Total operating expenses 2,148,737 1,257,440
Loss from operations (1,081,949 ) (1,254,492 )
Other expense:
Interest income 7,575 408
Interest expense - (106,427 )
Gain on disposition of assets - 850
Gain (loss) on equity method investment in joint venture 9,181 (8,728 )
Total other expense 16,756 (113,897 )
Loss before income taxes (1,065,193 ) (1,368,389 )
Provision for income taxes - -
Net loss $ (1,065,193 ) $ (1,368,389 )
Basic and diluted income (loss) per common share $ (0.05 ) $ (0.09 )
Weighted average common shares outstanding, basic and diluted 22,820,450 16,066,633
Company Contact: Investor Relations Contact:
Andrew Benson Keith Pinder
Head of Investor Relations Landon Capital
+1 801-438-1036 +1.404.995.6671
investors@codiagnostics.com kpinder@landoncapital.net
Last updated: May 14, 2020