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

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Total	Public Offering	Private Placement	Registered Direct Offering	Series E Preferred Stock	Series C Preferred Stock	Series D Preferred Stock	Preferred Stock	Preferred Stock Series E Preferred Stock	Preferred Stock Series C Preferred Stock	Preferred Stock Series D Preferred Stock	Common Stock	Common Stock Public Offering	Common Stock Private Placement	Common Stock Registered Direct Offering	Common Stock Series E Preferred Stock	Common Stock Series C Preferred Stock	Common Stock Series D Preferred Stock	Additional Paid-In Capital	Additional Paid-In Capital Public Offering	Additional Paid-In Capital Private Placement	Additional Paid-In Capital Registered Direct Offering	Additional Paid-In Capital Series E Preferred Stock	Additional Paid-In Capital Series C Preferred Stock	Additional Paid-In Capital Series D Preferred Stock	Accumulated Other Comprehensive Loss	Accumulated Deficit
Balance (in shares) at Dec. 31, 2020								4,138				138,910
Balance at Dec. 31, 2020	$ 9,729,741							$ 41				$ 1,389							$ 116,837,777							$ (802)	$ (107,108,664)
Stock-Based Compensation	842,475																		842,475
Issuance of Stock, Net of Offering Costs (in shares)														38,278	116,721
Issuance of Stock, Net of Offering Costs			$ 7,988,861	$ 9,756,348										$ 383	$ 1,167						$ 7,988,478	$ 9,755,181
Conversion of Preferred Stock into Common Stock (in shares)										(4,092)	(39)						21,312	273
Conversion of Preferred Stock into Common Stock						$ 0	$ 0			$ (41)							$ 213	$ 3						$ (172)	$ (3)
Issuance of Shares of Common Stock from Warrant Exercises (in shares)												260
Issuance of Shares of Common Stock from Warrant Exercises	50,001											$ 3							49,998
Shares issued to Bayon Shareholders at Acquisition (in shares)												845
Shares issued to Bayon Shareholders at Acquisition	67,936											$ 8							67,928
Foreign Currency Translation Adjustment	(85,629)																									(85,629)
Net Loss	(13,770,685)																										(13,770,685)
Balance at Dec. 31, 2021	14,579,048							$ 0				$ 3,166							135,541,662							(86,431)	(120,879,349)
Balance (in shares) at Dec. 31, 2021								7				316,599
Stock-Based Compensation	462,450																		462,450
Issuance of Panoptes Holdback Shares (in shares)												10,087
Issuance of Panoptes Holdback Shares	0											$ 100							(100)
Issuance of Stock, Net of Offering Costs (in shares)									1,280				592,392			0
Issuance of Stock, Net of Offering Costs		$ 2,462,838			$ 665,191				$ 13				$ 5,924							$ 2,456,914			$ 665,178
Conversion of Preferred Stock into Common Stock (in shares)									(1,280)							160,000
Conversion of Preferred Stock into Common Stock					0				$ (13)							$ 1,600							(1,587)
Reclassification of Warrant Liability	3,674,791																		3,674,791
Cancellation of Reverse Stock Split Fractional Shares (in shares)												(2,215)
Cancellation of Reverse Stock Split Fractional Shares	(15,629)																		(15,629)
Issuance of Shares of Common Stock from Warrant Exercises (in shares)																65,000
Issuance of Shares of Common Stock from Warrant Exercises					$ 520,000											$ 650							$ 519,350
Issuance of Common Stock from Warrant Inducement, Net of Issuance Costs of $381,360 (in shares)												654,609
Issuance of Common Stock from Warrant Inducement, Net of Issuance Costs of $381,360	2,738,831											$ 6,546							2,732,285
Foreign Currency Translation Adjustment	(96,310)																									(96,310)
Net Loss	(13,583,610)																										(13,583,610)
Balance at Dec. 31, 2022	$ 11,407,600							$ 0				$ 17,986							$ 146,035,314							$ (182,741)	$ (134,462,959)
Balance (in shares) at Dec. 31, 2022								7				1,796,472