XML 39 R24.htm IDEA: XBRL DOCUMENT
v3.25.2

Summary of Significant Accounting Policies (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2025 | Dec. 31, 2024
Accounting Policies [Abstract] |  |
Schedule of fair value measurements |  |
Schedule of fair value measurements |  |  |  |  |  |
|  | 2024 |  |  | 2023 |
Liabilities: |  |  |  |  |  |  |  |
Balance of derivative liabilities – beginning of year |  | $ | — |  |  | $ | — |
Issued |  |  | — |  |  |  | 9,192,672 |
Converted |  |  | — |  |  |  | (3,786,452 | )
Change in fair value recognized in operations |  |  | — |  |  |  | (5,406,220 | )
Balance of derivative liabilities – end of year |  | $ | — |  |  | $ | — |
Schedule of fair value hierarchy level |  |
Schedule of fair value hierarchy level |  |  |  |  |  |  |  |
December 31, 2024 |  |  | Derivative Liabilities |  |  |  | Total |
Level I |  | $ | — |  |  | $ | — |
Level II |  | $ | — |  |  | $ | — |
Level III |  | $ | — |  |  | $ | — |
December 31, 2023 |  |  | Derivative Liabilities |  |  |  | Total |
Level I |  | $ | — |  |  | $ | — |
Level II |  | $ | — |  |  | $ | — |
Level III |  | $ | — |  |  | $ | — |
Schedule of estimated lives |  |
Schedule of estimated lives |  |
| Office and computer equipment | 5 years
| Furniture and fixtures | 7 years
| Lab equipment | 7 years
| Leasehold improvements | 7 years
Schedule of segment information |
Schedule of segment information |  |  |  |  |  |
​ |  | June 30, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Current Segment assets |  |  |  |  |  |  |  |
Cash |  | $ | 7,966,500 |  |  | $ | 7,827,487 |
Accounts receivable |  |  | 12,927 |  |  |  | 18,612 |
Prepaid expenses and other current assets |  |  | 723,921 |  |  |  | 944,683 |
Total current segment assets |  |  | 8,703,348 |  |  |  | 8,790,782 |
Long-term segment assets |  |  |  |  |  |  |  |
Property and equipment, net |  |  | 621,903 |  |  |  | 672,861 |
Right of use assets, net |  |  | 347,298 |  |  |  | 432,397 |
Intangible assets, net |  |  | — |  |  |  | 5,333 |
Deposits |  |  | 12,850 |  |  |  | 12,850 |
Patent costs, net |  |  | 711,148 |  |  |  | 701,089 |
Total segment assets |  | $ | 10,396,547 |  |  | $ | 10,615,312 |
The accounting policies of the product testing segment are the same as those described in the summary of significant accounting policies. The measure of segment assets is reported on the balance sheet as total consolidated assets. Reportable segment operating results are presented below:
|  | Six Months Ended June 30, |
Revenue |  | 2025 |  |  | 2024 |
Product Test sales |  | $ | 8,415 |  |  | $ | 23,798 |
Total Segment Revenue |  | $ | 8,415 |  |  | $ | 23,798 |
Segment Operating expenses |  |  |  |  |  |  |  |
Payroll and related costs |  | $ | 961,517 |  |  | $ | 3,387,020 |
Rent and facility expense |  |  | 155,854 |  |  |  | 101,222 |
Legal and professional expense |  |  | 511,264 |  |  |  | 444,473 |
Consulting and contractor expense |  |  | 326,707 |  |  |  | 396,277 |
Insurance expense |  |  | 314,830 |  |  |  | 363,558 |
Filing fees expense |  |  | 42,290 |  |  |  | 76,957 |
Transfer agent expense |  |  | 11,936 |  |  |  | 20,153 |
Software and web computing expense |  |  | 180,314 |  |  |  | 137,488 |
Board compensation expense |  |  | 99,390 |  |  |  | 99,958 |
Investor relations expense |  |  | 7,500 |  |  |  | 67,524 |
Other segment items (a) |  |  | 233,990 |  |  |  | 249,788 |
Research and development expense |  |  | 165,296 |  |  |  | 18,120 |
Sales and marketing expense |  |  | 252,863 |  |  |  | 92,181 |
Amortization expense |  |  | 53,923 |  |  |  | 9,587 |
Interest expense, net |  |  | 9,004 |  |  |  | 11,071 |
Total Segment Net Income (Loss) |  | $ | (3,318,263 | ) |  | $ | (5,451,579 | )
(a) |  | Other segment items included in segment net income (loss) include shipping expense, taxes expense, subscription fees expense, bank fees expense and other overhead expense.
|  | Three Months Ended June 30, |
Revenue |  | 2025 |  |  | 2024 |
Product Test sales |  | $ | 7,475 |  |  | $ | 7,870 |
Total Segment Revenue |  | $ | 7,475 |  |  | $ | 7,870 |
Segment Operating expenses |  |  |  |  |  |  |  |
Payroll and related costs |  | $ | 360,471 |  |  | $ | 451,245 |
Rent and facility expense |  |  | 89,461 |  |  |  | 59,667 |
Legal and professional expense |  |  | 209,744 |  |  |  | 94,736 |
Consulting and contractor expense |  |  | 165,905 |  |  |  | 173,499 |
Insurance expense |  |  | 158,263 |  |  |  | 181,821 |
Filing fees expense |  |  | 22,159 |  |  |  | 1,804 |
Transfer agent expense |  |  | 5,554 |  |  |  | 6,587 |
Software and web computing expense |  |  | 101,723 |  |  |  | 65,275 |
Board compensation expense |  |  | 49,778 |  |  |  | 49,958 |
Investor relations expense |  |  | 3,750 |  |  |  | 6,429 |
Other segment items (a) |  |  | 136,742 |  |  |  | 129,456 |
Research and development expense |  |  | 163,096 |  |  |  | 7,280 |
Sales and marketing expense |  |  | 211,043 |  |  |  | 57,779 |
Amortization expense |  |  | 8,485 |  |  |  | 4,794 |
Interest expense, net |  |  | 4,500 |  |  |  | 5,535 |
Total Segment Net Income (Loss) |  | $ | (1,683,199 | ) |  | $ | (1,287,995 | )
| (a) | Other segment items included in segment net income (loss) include shipping expense, taxes expense, subscription fees expense, bank fees expense and other overhead expense.

X
- References No definition available. + Details
Name: | cdio_ScheduleOfPropertyPlantAndEquipmentEstimatedUsefulLivesTableTextBlock
Namespace Prefix: | cdio_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financial instrument classified as a derivative asset (liability) after deduction of derivative liability (asset) using recurring unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration