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

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY - USD ($)	Total	Series E Preferred Stock	Series F Preferred Stock	Public Offering	Private Placement	ELOC Purchases	Preferred Stock	Preferred Stock Series E Preferred Stock	Preferred Stock Series F Preferred Stock	Preferred Stock Public Offering	Common Stock	Common Stock Series E Preferred Stock	Common Stock Series F Preferred Stock	Common Stock Public Offering	Common Stock Private Placement	Common Stock ELOC Purchases	Additional Paid-In Capital	Additional Paid-In Capital Series E Preferred Stock	Additional Paid-In Capital Series F Preferred Stock	Additional Paid-In Capital Public Offering	Additional Paid-In Capital Private Placement	Additional Paid-In Capital ELOC Purchases	Accumulated Deficit	Accumulated Other Comprehensive Loss
Balance (in shares) at Dec. 31, 2021							7				316,599
Balance at Dec. 31, 2021	$ 14,579,048						$ 0				$ 3,166						$ 135,541,662						$ (120,879,349)	$ (86,431)
Stock-Based Compensation	417,328																417,328
Issuance of Common Stock from Panoptes Holdback Shares (in shares)											10,087
Issuance of Common Stock from Panoptes Holdback Shares	0										$ 100						(100)
Issuance of Common Stock (in shares)								1,280						592,392
Issuance of Common Stock		$ 665,191		$ 2,462,838				$ 13						$ 5,924				$ 665,178		$ 2,456,914
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
Adjustments Due to the Rounding Impact from the Reverse Stock Split for Fractional Shares (in shares)											(33)
Adjustments Due to the Rounding Impact from the Reverse Stock Split for Fractional Shares	(15,629)																(15,629)
Foreign Currency Translation Adjustment	(176,967)																							(176,967)
Net Loss	(11,085,164)																						(11,085,164)
Balance (in shares) at Sep. 30, 2022							7				1,079,045
Balance at Sep. 30, 2022	10,521,436						$ 0				$ 10,790						142,738,557						(131,964,513)	(263,398)
Offering costs		136,401		505,020
Balance (in shares) at Jun. 30, 2022							7				326,686
Balance at Jun. 30, 2022	8,761,968						$ 0				$ 3,266						135,828,737						(126,845,174)	(224,861)
Stock-Based Compensation	130,153																130,153
Issuance of Common Stock (in shares)								1,280						592,392
Issuance of Common Stock		665,191		2,462,838				$ 13						$ 5,924				665,178		2,456,914
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
Adjustments Due to the Rounding Impact from the Reverse Stock Split for Fractional Shares (in shares)											(33)
Adjustments Due to the Rounding Impact from the Reverse Stock Split for Fractional Shares	(15,629)																(15,629)
Foreign Currency Translation Adjustment	(38,537)																							(38,537)
Net Loss	(5,119,339)																						(5,119,339)
Balance (in shares) at Sep. 30, 2022							7				1,079,045
Balance at Sep. 30, 2022	10,521,436						$ 0				$ 10,790						142,738,557						(131,964,513)	(263,398)
Offering costs		$ 136,401		505,020
Balance (in shares) at Dec. 31, 2022							7				1,796,472
Balance at Dec. 31, 2022	11,407,600						$ 0				$ 17,986						146,035,314						(134,462,959)	(182,741)
Stock-Based Compensation	572,600																572,600
Issuance of Common Stock (in shares)										3,908				2,197,628	52,798	125,000
Issuance of Common Stock				5,595,962	$ 115,715	$ 442,310				$ 39				$ 21,976	$ 528	$ 1,250				$ 5,573,947	$ 115,187	$ 441,060
Issuance of Common Stock from Warrant Exercises (in shares)											50,000
Issuance of Common Stock from Warrant Exercises	298,500										$ 500						298,000
Conversion of Preferred Stock into Common Stock (in shares)									(3,488)				3,170,592
Conversion of Preferred Stock into Common Stock			$ 0						$ (34)				$ 31,707						$ (31,673)
Issuance of Common Stock from Restricted Stock Awards (in shares)											296,750
Issuance of Common Stock from Restricted Stock Awards	0										$ 2,968						(2,968)
Foreign Currency Translation Adjustment	(83,430)																							(83,430)
Net Loss	(10,245,290)																						(10,245,290)
Balance (in shares) at Sep. 30, 2023							427				7,689,240
Balance at Sep. 30, 2023	8,103,969						$ 5				$ 76,915						153,001,469						(144,708,249)	(266,171)
Offering costs				$ 729,038	$ 84,285
Balance (in shares) at Jun. 30, 2023							957				6,910,720
Balance at Jun. 30, 2023	13,642,355						$ 10				$ 69,129						152,744,385						(138,945,308)	(225,861)
Stock-Based Compensation	264,865																264,865
Conversion of Preferred Stock into Common Stock (in shares)									(530)				481,770
Conversion of Preferred Stock into Common Stock			$ 0						$ (5)				$ 4,818						$ (4,813)
Issuance of Common Stock from Restricted Stock Awards (in shares)											296,750
Issuance of Common Stock from Restricted Stock Awards	0										$ 2,968						(2,968)
Foreign Currency Translation Adjustment	(40,310)																							(40,310)
Net Loss	(5,762,941)																						(5,762,941)
Balance (in shares) at Sep. 30, 2023							427				7,689,240
Balance at Sep. 30, 2023	$ 8,103,969						$ 5				$ 76,915						$ 153,001,469						$ (144,708,249)	$ (266,171)