Kiora Pharmaceuticals, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT)

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) - 6 months ended Jun. 30, 2018 - USD ($)	Total	Previously Reported [Member]	Restatement Adjustment [Member]	Common Stock [Member]	Common Stock [Member] Previously Reported [Member]	Additional Paid In Capital [Member]	Additional Paid In Capital [Member] Previously Reported [Member]	Accumulated Other Comprehensive Income [Member]	Accumulated Other Comprehensive Income [Member] Previously Reported [Member]	Accumulated Deficit [Member]	Accumulated Deficit [Member] Previously Reported [Member]	Accumulated Deficit [Member] Restatement Adjustment [Member]	Series B Preferred Stock [Member]	Series B Preferred Stock [Member] Previously Reported [Member]	Series B Preferred Stock [Member] Common Stock [Member]	Series B Preferred Stock [Member] Additional Paid In Capital [Member]	Series B Preferred Stock [Member] Preferred Stock [Member]	Series C Preferred Stock [Member]	Series C Preferred Stock [Member] Previously Reported [Member]	Series C Preferred Stock [Member] Common Stock [Member]	Series C Preferred Stock [Member] Additional Paid In Capital [Member]	Series C Preferred Stock [Member] Preferred Stock [Member]
Balance at Dec. 31, 2017	$ 7,550,958	$ (1,926,922)		$ 172,573	$ 172,573	$ 89,589,681	$ 89,589,681	$ 127,473	$ 127,473	$ (82,338,775)	$ (91,816,655)		$ 6	$ 6
Balance (in shares) at Dec. 31, 2017				17,257,255	17,257,255								600	600				0	0
Cumulative effect of change in accounting principle (note 2)			$ 9,477,880									$ 9,477,880
Stock-Based Compensation	290,856					290,856
Issuance of Stock in Offering, Net of Offering Costs of $1,141,238	10,108,762			$ 147,300		9,961,397												$ 65
Issuance of Stock in Offering, Net of Offering Costs of $1,141,238 (Shares)				14,730,000														6,536
Conversion of Preferred Stock into Common Stock													0		$ 4,000	$ (3,994)	$ (6)	$ 0		$ 76,388	$ (76,364)	$ (24)
Conversion of Preferred Stock into Common Stock (in shares)															400,000		(600)			7,638,750		(2,444)
Issuance of Common Shares from Warrant Exercises	754,225			$ 23,569		730,656
Issuance of Common Shares from Warrant Exercises (in shares)				2,356,875
Foreign Currency Translation Adjustment	3,240							3,240
Net Loss	(5,159,582)									(5,159,582)
Balance at Jun. 30, 2018	$ 13,548,459			$ 423,829		$ 100,492,233		$ 130,713		$ (87,498,357)			$ 0					$ 41
Balance (in shares) at Jun. 30, 2018				42,382,880									0					4,092