Kiora Pharmaceuticals, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - 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]	Stock holders Notes Receivable Member [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, 2016	$ (329,421)			$ 101,309		$ 78,106,645		$ (58,824)	$ 120,187		$ (78,598,738)			$ 0					$ 0
Balance (in shares) at Dec. 31, 2016				10,130,883										0					0
Stock-Based Compensation	870,308					870,308
Cancellation of Stockholder Note Receivable	58,824							58,824
Issuance of Common Stock in Offerings, Net of Offering Costs	8,611,683			$ 59,788		8,551,895
Issuance of Common Stock in Offerings, Net of Offering Costs (in shares)				5,978,817
Issuance of Series B Preferred Stock, Net of Offering Costs of $246,333	1,977,500					1,977,480								$ 20
Issuance of Series B Preferred Stock, Net of Offering Costs of $246,333 (in shares)														1,995
Conversion of Series Preferred Stock	0			$ 9,300		(9,286)								$ (14)
Conversion of Series Preferred Stock (in shares)				930,000										(1,395)
Exercise of Common Stock Options	40,718			$ 611		40,107
Exercise of Common Stock Options (in shares)				61,078
Cancellation of Restricted Stock	0			$ 1,030		(1,030)
Cancellation of Restricted Stock (in shares)				103,000
Issuance of Common Stock from Employee Stock Purchase Plan	54,097			$ 535		53,562
Issuance of Common Stock from Employee Stock Purchase Plan (in shares)				53,477
Foreign Currency Translation Adjustment	7,286								7,286
Net Loss	(13,217,917)										(13,217,917)
Balance at Dec. 31, 2017	7,550,958	$ (1,926,922)		$ 172,573	$ 172,573	89,589,681	$ 89,589,681	$ 0	127,473	$ 127,473	(82,338,775)	$ (91,816,655)		$ 6	$ 6				$ 0	$ 0
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	875,287					875,287
Issuance of Common Stock in Offerings, Net of Offering Costs	10,108,762			$ 147,300		9,961,397													$ 65
Issuance of Common Stock in Offerings, Net of Offering Costs (in shares)				14,730,000															6,536
Conversion of Series Preferred Stock														$ 0		$ 4,000	$ (3,994)	$ (6)	$ 0		$ 76,388	$ (76,364)	$ (24)
Conversion of Series Preferred Stock (in shares)																400,000		(600)			7,638,750		(2,444)
Issuance of Common Shares from Warrant Exercises	1,205,825			$ 37,681		1,168,144
Issuance of Common Shares from Warrant Exercises (in shares)				3,768,125
Cancellation of Restricted Stock	0			$ (3)		3
Cancellation of Restricted Stock (in shares)				(252)
Foreign Currency Translation Adjustment	6,858								6,858
Net Loss	(10,811,423)										(10,811,423)
Balance at Dec. 31, 2018	$ 8,936,267			$ 437,939		$ 101,514,154			$ 134,331		$ (93,150,198)			$ 0					$ 41
Balance (in shares) at Dec. 31, 2018				43,793,878										0					4,092