Company: CSDX
Filing Date: 2025-10-09
Form Type: 10-Q
Source: 0001214659-25-014817
Chunk: 5

Company: CS DIAGNOSTICS CORP.
Filing Date: 2025-10-09
Form: 10-Q
Item: Part I, Item 1
Chunk 5
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10) management has performed an
evaluation of subsequent events through the date that the financial statements were issued and has identified the following events to
disclose in these financial statements.

Item 2. Management’s Discussion and Analysis of Financial
Condition and Results of Operations.

The following discussion and analysis of our financial condition
and results of operations should be read together with our unaudited consolidated financial statements and the related notes included
elsewhere in this Quarterly Report on Form 10-Q. Our financial statements have been prepared in accordance with accounting principles
generally accepted in the United States (“ U. S. GAAP”) and reflect our current corporate structure and organization as if such
structure had been in place throughout all periods presented.

This discussion contains forward-looking statements within the meaning
of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These statements involve known and
unknown risks, uncertainties, and other factors that may cause our actual results, performance, or achievements to differ materially from
those expressed or implied by the forward-looking statements. Such factors include, among others, the risks described under “ Risk
Factors

  10  

Overview

CS Diagnostics Corp. (the “ Company”) is a Wyoming-based
corporation focused on improving therapeutic outcomes and minimizing side effects through innovative medical technologies. The Company
collaborates with universities, research institutions, and healthcare professionals to develop, license, and commercialize diagnostic
and therapeutic products. In addition, the Company provides international firms in the medical sector with regulatory approval services
and market access throughout Europe and the MENA regions.

During the six months ended June 30, 2025, the Company continued transitioning
from its development stage to an operational phase, emphasizing cost management, operational efficiency, and the expansion of its intellectual
property portfolio.

Results of Operations

Revenues.

Total revenues for the six months ended June 30, 2025, were $71,150,
compared to $98,417 for the same period in 2024, representing a decrease of approximately 28%. This decline was primarily attributable
to reduced diagnostic service activity and lower one-time licensing income relative to the prior year. The Company anticipates that the
implementation of new service agreements and the expansion of its diagnostic offerings will stabilize and potentially increase revenues
during the remainder of 2025.

Operating Expenses.

Total operating expenses decreased significantly to $38,887 for the
six-month period ended June 30,