Estados financieros detallados de Cardio Diagnostics Holdings, Inc. (CDIO): cuenta de resultados, balance general y flujo de caja. Sigue la evolución de márgenes, deuda, liquidez y rentabilidad año a año con hasta 20 años de histórico.
Resumen del Análisis
Márgenes de los últimos 12 meses: margen bruto -5.6%, margen operativo -446.9%, margen neto -447.7%.
Al precio actual de $2.00, CDIO presenta beneficios negativos (P/E no significativo) y un ROE del -93.19%. La capitalización bursátil es de $6M.
Cuenta de Resultados (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Ingresos | 0 | $901 | $950 | $17065 | $34890 | $14825 |
| Coste de Ventas | 0 | 0 | 0 | 0 | 0 | 0 |
| Beneficio Bruto | 0 | $901 | $950 | $17065 | $34890 | $14825 |
| I+D | $1500 | $31468 | $40448 | $145182 | $227966 | $641212 |
| Generales y Administrativos | $596997 | $573881 | $4.5M | $7.1M | $8.2M | $5.8M |
| Gastos Operativos | $609164 | $621349 | $4.5M | $7.3M | $8.4M | $6.5M |
| Beneficio Operativo | -$609164 | -$620448 | -$4.5M | -$7.2M | -$8.4M | -$6.5M |
| EBITDA | -$598497 | -$604448 | -$4.6M | -$1.5M | -$8.1M | -$6.1M |
| Gastos por Intereses | 0 | 0 | 0 | $6.7M | $18640 | $14801 |
| Beneficio Antes de Impuestos | -$605164 | -$620448 | -$4.7M | -$8.4M | -$8.4M | -$6.5M |
| Impuestos | 0 | 0 | 0 | 0 | 0 | 0 |
| Beneficio Neto | -$605164 | -$620448 | -$4.7M | -$8.4M | -$8.4M | -$6.5M |
| BPA | $-0.06 | $-1.96 | $-45.30 | $-19.80 | $-9.30 | $-3.71 |
| BPA Diluido | $-0.06 | $-1.96 | $-45.30 | $-19.80 | $-9.30 | $-3.71 |
| Acciones en Circulación (Diluidas) | $9.5M | $317158 | $3.1M | $422837 | $26.9M | $1.8M |
Cuenta de Resultados (Trimestral)
| Año | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Ingresos | $2855 | $3555 | $2680 | $5360 |
| Beneficio Bruto | $2855 | $3555 | -$91972 | $5360 |
| Beneficio Operativo | -$1.7M | -$1.5M | -$1.8M | -$1.5M |
| EBITDA | -$1.6M | -$1.4M | -$1.7M | -$1.5M |
| Beneficio Neto | -$1.7M | -$1.5M | -$1.8M | -$1.5M |
| BPA | $-0.98 | $-0.80 | $-0.63 | $-0.51 |
| BPA Diluido | $-0.98 | $-0.80 | $-0.63 | $-0.51 |
Balance (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Caja y Equivalentes | $237087 | $512767 | $4.1M | $1.3M | $7.8M | $5.1M |
| Inversiones a Corto | 0 | 0 | 0 | 0 | 0 | 0 |
| Cuentas por Cobrar | 0 | $901 | 0 | $4960 | $18612 | $8126 |
| Inventario | 0 | 0 | 0 | 0 | 0 | 0 |
| Activos Corrientes | $245917 | $803507 | $5.9M | $2.8M | $8.8M | $5.9M |
| Inmovilizado Material | 0 | 0 | 0 | $1.1M | $1.1M | $959680 |
| Fondo de Comercio | 0 | 0 | 0 | 0 | 0 | 0 |
| Activos Intangibles | $200458 | $298487 | $358641 | $536735 | $706422 | $873182 |
| Activos Totales | $446375 | $1.1M | $6.2M | $4.5M | $10.6M | $7.8M |
| Cuentas por Pagar | $39539 | $33885 | $1.1M | $243213 | $87661 | $97442 |
| Deuda a Corto | 0 | 0 | $849032 | $374000 | $306764 | $269790 |
| Pasivos Corrientes | $386010 | $33885 | $1.9M | $841142 | $631695 | $604839 |
| Deuda a Largo | 0 | 0 | 0 | 0 | 0 | 0 |
| Pasivos Totales | $386010 | $33885 | $1.9M | $1.5M | $1.1M | $793061 |
| Reservas | -$710113 | -$1.3M | -$6.0M | -$14.4M | -$22.8M | -$29.2M |
| Patrimonio Neto | $60365 | $1.1M | $4.3M | $3.0M | $9.6M | $7.0M |
| Deuda Total | 0 | 0 | $849032 | $1.3M | $969863 | $695619 |
| Deuda Neta | -$237087 | -$512767 | -$3.3M | -$22495 | -$6.9M | -$4.4M |
| Capital Circulante | -$140093 | $769622 | $3.9M | $1.9M | $8.2M | $5.3M |
Balance (Trimestral)
| Año | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Caja y Equivalentes | $6.4M | $5.1M | $7.1M | $5.6M |
| Activos Totales | $8.8M | $7.8M | $9.6M | $7.9M |
| Pasivos Totales | $637331 | $793061 | $655972 | $499780 |
| Patrimonio Neto | $8.2M | $7.0M | $8.9M | $7.4M |
| Deuda Total | $486597 | $695619 | $533000 | $369698 |
Flujo de Caja (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Beneficio Neto | -$605164 | -$620448 | -$4.7M | -$8.4M | -$8.4M | -$6.5M |
| Amortizaciones | $10667 | $16000 | $16000 | $111620 | $276345 | $160063 |
| Compensación en Acciones | $589263 | $60000 | 0 | $1.3M | $2.6M | $110235 |
| Cambio en Capital Circulante | $31093 | -$37564 | -$558517 | $208814 | $522836 | $262971 |
| Flujo de Caja Operativo | $25859 | -$585291 | -$5.1M | -$5.7M | -$5.0M | -$5.7M |
| Inversiones (CapEx) | -$29910 | -$114029 | -$76154 | -$794291 | -$404190 | -$187317 |
| Adquisiciones | 0 | -$250000 | $141487 | 0 | 0 | 0 |
| Recompra de Acciones | 0 | 0 | 0 | 0 | 0 | 0 |
| Dividendos Pagados | 0 | 0 | 0 | 0 | 0 | 0 |
| Flujo de Caja Libre | -$4051 | -$699320 | -$5.2M | -$6.5M | -$5.4M | -$5.9M |
Flujo de Caja (Trimestral)
| Año | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Flujo de Caja Operativo | -$1.4M | -$1.4M | -$1.6M | -$1.3M |
| Inversiones (CapEx) | -$162832 | -$17021 | -$1760 | $4 |
| Flujo de Caja Libre | -$1.6M | -$1.4M | -$1.6M | -$1.3M |
| Dividendos Pagados | 0 | 0 | 0 | 0 |
| Compensación en Acciones | $24762 | $24083 | $24733 | $24352 |
Crecimiento y Márgenes (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Crecimiento Ingresos (anual) | | | +5.4% | +1696.3% | +104.5% | -57.5% |
| Crecimiento Beneficio Neto (anual) | | -2.5% | -651.2% | -79.7% | -0.1% | +22.5% |
| Crecimiento BPA (anual) | | -2981.8% | -2211.2% | +56.3% | +53.0% | +60.1% |
| Cambio en Acciones (anual) | | -96.7% | +873.6% | -86.3% | +6260.1% | -93.5% |
| Crecimiento FCF (anual) | | -17162.9% | -638.9% | -25.1% | +16.5% | -9.6% |
| Margen Bruto | | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% |
| Margen Operativo | | -68862.2% | -478784.3% | -42440.4% | -23977.9% | -43737.5% |
| Margen EBITDA | | -67086.3% | -488945.8% | -8966.9% | -23182.8% | -41047.1% |
| Margen Neto | | -68862.2% | -490630.0% | -49087.8% | -24028.2% | -43832.5% |
| Margen FCF | | -77616.0% | -543907.6% | -37893.1% | -15469.5% | -39893.1% |
| Tasa Impositiva Efectiva | -0.0% | -0.0% | -0.0% | -0.0% | -0.0% | -0.0% |
Datos por Acción (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| FCF por Acción | $-0.00 | $-2.20 | $-1.67 | $-15.29 | $-0.20 | $-3.38 |
| Dividendo por Acción | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Acciones en Circulación (Básicas) | $9.5M | $317158 | $3.1M | $422837 | $26.9M | $1.8M |
Qué mirar en Biotech
La mayoría de biotechs pequeñas pierden dinero. Analizarlas con P/E no tiene sentido — mira caja y pipeline.
- Cash Runway — Meses de caja al ritmo de gasto actual. <18 meses = riesgo de dilución urgente
- Cash burn anual — Ritmo al que queman caja operativa. Comparar con posición de caja para proyectar runway
- Total Debt — Biotech sin ingresos + deuda = receta para bancarrota
- I+D / Capitalización — Cuánto invierten en pipeline vs lo que vale la empresa — indicador de intensidad investigadora
- Market cap / Cash — Si cotiza cerca de su caja, el mercado le da ~0 valor al pipeline — puede ser oportunidad o trampa
Rentabilidad
| Rentabilidad sobre capital | -93.19% |
| Rentabilidad sobre capital invertido | -84.55% |
| Rentabilidad sobre activos | -83.67% |
| Margen bruto | -555.03% |
| Margen operativo | -44690.68% |
| Margen neto | -44771.83% |
Salud financiera
| Deuda / Patrimonio | 0.05 |
| Ratio corriente | 17.15 |
| Piotroski F-Score | 3 |
| Altman Z-Score | -3.61 |
Ratios Clave (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| P/E | -4632.08 | -150.31 | -0.70 | -3.77 | -2.96 | -0.73 |
| P/VC | 46436.16 | 87.48 | 22.83 | 10.68 | 77.41 | 0.68 |
| P/V | 0.00 | 103701.16 | 103366.74 | 1850.92 | 21204.54 | 320.16 |
| Margen Bruto | 0.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% |
| Margen Operativo | 0.0% | -68862.2% | -478784.3% | -42440.4% | -23977.9% | -43737.5% |
| Margen Neto | 0.0% | -68862.2% | -490630.0% | -49087.8% | -24028.2% | -43832.5% |