Company: CSDX
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001214659-25-016410
Chunk: 3

Company: CS DIAGNOSTICS CORP.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 3
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 based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement.
ASC 740-10-25 also provides guidance on derecognition, classification, interest and penalties on income taxes, and accounting in interim
periods and requires increased disclosures. We had no material adjustments to our liabilities for unrecognized income tax benefits
according to the provisions of ASC 740-10-25.

Net income (loss) per common share

Net income (loss) per common share is computed
pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing
net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per
common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding
shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common
shares assumes that the Company incorporated as of the beginning of the first period presented. For the period ended September 30, 2025
and 2024, the diluted loss per share is the same as the basic loss per shares as the inclusion of any potentially dilutive shares would
result in anti- dilution due to the net loss incurred by the Company.

Recent Accounting Pronouncements

The Company has implemented all applicable accounting
pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise
disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have
a material impact on its financial position or results of operations.

NOTE 3 - GOING CONCERN

The accompanying financial statements have been
prepared assuming the company will continue as a going concern as disclosed in Note 3 to the financial statement, the Company has accumulated
deficit of $(- 4,735,847) on September 30, 2025. The continuation of the Company as a going concern through September 30, 2025, is dependent
upon improving profitability and the continuing financial support from its stockholders. Management believes the existing shareholders
or external financing will provide additional cash to meet the Company’s obligations as they become due.

The Company requires capital for its contemplated
operational activities. The Company’s ability to raise additional capital through the future issuances of common stock