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    LUCD
    Earnings call· Jun 2026(Q2 FY26)

    Lucid Diagnostics Q2 FY26 earnings call LUCD

    Aug 13, 2026 Source

    Executive summary

    Lucid Diagnostics Q2 FY26 — Commercialization Progress Amidst Medicare Wait

    Lucid Diagnostics reported Q2 FY26 revenue of $1.5 million, up 17% sequentially, driven by increased commercial focus despite flat test volumes. The company achieved a significant milestone by securing its first LBM coverage policy from Concert, covering nearly 10 million lives, and is making strong progress with VA contracts and health system engagements. While awaiting Medicare draft LCD publication, management remains confident in a positive outcome and is actively building commercial infrastructure to capitalize on broader reimbursement.

    Highlights

    5
    • Revenue increased 17% quarter-over-quarter to $1.5 million.

    • Secured first Laboratory Benefit Manager (LBM) commercial coverage policy from Concert, covering nearly 10 million lives.

    • VA process progressing well, with contracts expected for the new federal fiscal year starting October 1.

    • Preliminary results from the cost-effectiveness model show positive clinical impact and cost-effectiveness for EsoGuard.

    • Non-GAAP net loss per share improved to $0.06 in Q2 FY26.

    Concerns

    4
    • Continued wait for Medicare draft LCD publication due to a broad CMS backlog.

    • Test volume remained flat at 2,770 tests, within target range but not showing significant growth.

    • High denial rates for insurance claims (65% adjudicated, with 2/3 denied) due to reasons like medical necessity, prior authorization, or additional records.

    • Concierge medicine efforts did not yield sufficient payoff for the allocated resources.

    Guidance & targets

    7
    CategoryTargetConfidence
    VA revenue growth
    Contribute to future revenue growth
    medium materiality
    High
    Concert client plan adoption
    Several more expected to do so in the coming months
    medium materiality
    High
    Cost-effectiveness model completion
    Expected to be completed this summer
    medium materiality
    High
    VA test volume
    Forthcoming and will contribute to the mix
    medium materiality
    Medium
    Operating expenses (OPEX)
    Will increase
    medium materiality
    High
    Commercial headcount and programs
    Will increase
    medium materiality
    High
    Test volume
    Still targeting that range
    medium materiality
    High

    Operational metrics

    32
    EsoGuard tests performed
    2,770
    Q2 FY26

    Number of EsoGuard tests performed in the quarter.

    Revenue recognized
    $1.5M
    Q2 FY26

    Revenue recognized for the quarter.

    Revenue growth
    17%QoQ
    Q2 FY26

    Revenue growth compared to the prior quarter.

    Test volume target range
    2,500 to 3,000
    Quarterly

    Target range for EsoGuard tests performed per quarter.

    Cash balance
    $33.4MEssentially flat with year-end
    June 30, 2026

    Cash and cash equivalents at the end of the quarter.

    Average cash burn rate
    $11.6M
    Last 4 quarters

    Average cash burn rate per quarter, including cash interest on debt.

    Cash burn rate
    $11.3MLower than average
    Q2 FY26

    Cash burn rate for the second quarter.

    Secured convertible debt
    $22M
    5-year note

    Secured convertible debt held by long-term shareholders.

    Fair value of convertible notes
    $23.5M
    June 30, 2026

    Fair value of the convertible notes at quarter end.

    Fair value decrease of convertible notes
    $1.7M
    Q2 FY26

    Decrease in fair value reflecting mark-to-market adjustment in parallel with common stock price changes.

    Common stock offering net proceeds
    $16.8M
    Q2 FY26

    Net proceeds from a common stock offering completed during the quarter.

    Shares outstanding (fully diluted)
    203M
    June 30, 2026

    Total shares outstanding including unvested RSAs and converted preferred shares.

    GAAP shares outstanding
    190.8M
    June 30, 2026

    GAAP shares outstanding, not reflecting unvested RSA amounts.

    PAVmed common share ownership
    15%
    Q2 FY26

    PAVmed's ownership of Lucid Diagnostics' common shares outstanding.

    PAVmed voting interest
    25%
    Q2 FY26

    PAVmed's voting interest together with the board and management.

    Billable value of tests sold
    $7.5M
    Q2 FY26

    Pro forma billable value of tests sold at list price.

    Pro forma revenue (list price)
    $7.6M
    Q2 FY26

    Pro forma revenue based on list price for 2,770 tests.

    Recognized revenue as % of pro forma
    19%
    Q2 FY26

    Percentage of pro forma revenue that was recognized.

    Pro forma revenue from prior quarter claims
    $5.5M
    Prior quarters

    Pro forma revenue recognized from insurance claims submitted in prior quarters.

    Adjudicated claims
    65%
    Q2 FY26

    Percentage of claims submitted in Q2 FY26 that have been adjudicated.

    Pending claims
    35%
    Q2 FY26

    Percentage of claims submitted in Q2 FY26 that are pending.

    Allowable amount per test
    $1,424
    Q2 FY26

    Average allowable amount by insurance companies for adjudicated claims.

    Denied claims (medically not necessary/investigational)
    18%
    Q2 FY26

    Percentage of adjudicated claims denied for being medically not necessary or investigational.

    Denied claims (require prior authorization)
    22%
    Q2 FY26

    Percentage of adjudicated claims denied for requiring prior authorization.

    Denied claims (require additional medical records)
    5%
    Q2 FY26

    Percentage of adjudicated claims denied for requiring additional medical records.

    Non-GAAP net loss per share
    $0.06Better by $0.01 sequentially
    Q2 FY26

    Non-GAAP net loss per share for the quarter.

    Non-GAAP operating expenses
    $12.3MIn line with average of previous 5 quarters ($12.2M)
    Q2 FY26

    Non-GAAP operating expenses for the quarter, after eliminating non-cash expenses.

    EsoCheck device cost
    $60
    Current

    Approximate cost of the EsoCheck device.

    Lab processing cost per test
    $125
    Current

    Approximate cost to process an EsoGuard test through the lab.

    Test price
    $2,749
    Current

    List price of the EsoGuard test.

    Margin per test
    90%
    Current

    Approximate margin on the overall test.

    MVAC test volume percentage
    35%Up substantially from previous quarter
    Q2 FY26

    Percentage of total test volume that fits the MVAC category, indicating a shift in commercial focus.

    Industry KPIs

    3
    MetricValueDetails
    Pricing realized price$1,424USD
    Procedure volume growth2,770tests
    FCF conversion leverage guidance$11.3MUSD

    Deals & partnerships

    2
    ConcertFirst laboratory benefit manager (LBM) commercial coverage policy for EsoGuard.

    Concert concluded that EsoGuard is medically necessary for patients meeting established screening criteria and that the evidence definitively demonstrates improved health outcomes. Three client plans have already adopted the policy, with more expected. This sets a precedent for other LBMs.

    Department of Veterans Affairs (VA)Engagement for EsoGuard testing services.

    The team has built a robust pipeline of VA centers across the U.S., with positive clinical engagement. Key focus is on securing contracts for the new federal fiscal year, which begins on October 1.

    Risks & headwinds

    4
    Medicare LCD BacklogOngoing

    Broad backlog at CMS

    Mitigation: Close communication with MolDX leadership; hopeful that recent loosening of backlog will accelerate process.

    Insurance Claim DenialsQ2 FY26

    65% of Q2 claims adjudicated, 2/3 denied (18% medically not necessary/investigational, 22% prior authorization, 5% additional medical records)

    Mitigation: Aggressive provision of full medical records and clinical evidence in advance; meticulous completion of test requisition forms; working through appeals process; securing coverage policies to reduce patient responsibility.

    Inefficiency of Concierge Medicine ChannelPast efforts

    High hurdles with insufficient payoff for resources

    Mitigation: Shifting commercial focus away from concierge medicine towards more efficient channels like contracted events and MVAC strategy.

    Revenue Recognition ChallengesOngoing

    Majority of claims recognized only upon collection; 19% of pro forma revenue recognized in Q2 FY26

    Mitigation: Securing definitive coverage arrangements (like LBM policies) and VA contracts to enable revenue recognition when service is delivered and improve collection probability.

    What to watch in Q3 FY26

    5

    Medicare Draft LCD Publication

    Next quarter
    CurrentAwaiting publication, broad CMS backlog noted
    TargetPublication of positive draft LCD

    Why it matters

    This is the most important near-term milestone for broader reimbursement and revenue acceleration.

    We do remain confident that a positive Medicare draft LCD is forthcoming, and we're encouraged by some of the signs that the LCD backlog may be loosening.

    Q&A highlights

    6

    How did the VA contribute to test volume, and what are the plans for accelerating SG&A given the potential timing of LCDs?

    The VA has not yet contributed meaningfully to test volume, as it's in the contracting phase for the new fiscal year. SG&A will increase with headcount and programs post-reimbursement, but the high 90% margin of the $2,000 test will mitigate the cash burn rate.

    Yes, we are going to increase our OPEX, but it won't have the direct correlation to the burn that otherwise it might have.

    asked by Alex Cicchese · answered by Dennis McGrath

    2 min read6 chapters

    Detailed Narrative

    01

    Medicare LCD Status

    Lucid Diagnostics continues to await the publication of its draft Local Coverage Determination (LCD) from Medicare. Management acknowledges a broad backlog at CMS for LCD output but notes recent signs of this backlog loosening, with several long-awaited LCDs having been published. The company remains confident in securing a positive draft policy, which is considered the most important near-term milestone for broader reimbursement.

    02

    Commercial Coverage Breakthrough

    The company secured its first laboratory benefit manager (LBM) commercial coverage policy from Concert. This policy deems EsoGuard medically necessary for patients meeting established screening criteria, validating its clinical evidence. Three of Concert's client health plans have already adopted this policy, with more expected in the coming months. These plans cover nearly 10 million lives and are concentrated in specific geographic areas, which will help in resource allocation.

    03

    VA Market Progress

    Engagement with the Department of Veterans Affairs (VA) is progressing well, with a robust pipeline of VA centers across the U.S. Clinical engagement has been extremely positive, with no pushback from clinicians. The primary focus is on securing contracts for the new federal fiscal year, which begins on October 1, and these contracts are expected to contribute to future test volume and revenue growth.

    04

    Health Economic Evidence

    Lucid partnered with a lead author of the American College of Gastroenterology guidelines to develop a sophisticated cost-effectiveness model for EsoGuard screening. This model compares EsoGuard to current care across the at-risk population, assessing its impact on BE detection, esophageal cancer state shifting, avoidance, and mortality. Preliminary results are very encouraging, showing positive clinical impact and EsoGuard appearing cost-effective, with the full model expected to be completed and published this summer.

    05

    Health System Integration

    Extensive work is underway with health systems as a major part of Lucid's commercialization strategy. This involves tailoring clinical workflows, supporting patient identification, ordering, and results, with EHR integration playing a crucial role in automating patient identification. This process, while taking time, is starting to yield results, with initial conversations translating into active implementation work and programs within multiple health systems.

    06

    Commercial Strategy Shift

    Lucid is actively shifting its commercial strategy and incentive plans to focus more heavily on 'MVAC' (Medicare, VA, and contracted revenue), which includes self-insured employers and fire departments. This strategic pivot emphasizes getting paid for tests, moving away from less efficient channels like concierge medicine. This shift has already resulted in a substantial increase in the proportion of tests fitting the MVAC category in Q2 FY26.

    AI-generated summary of the company’s earnings call. Not investment advice.