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

Quarterly report pursuant to Section 13 or 15(d)

Summary of Significant Accounting Policies (Tables)

September 30,

December 31,

Contract Liabilities:

Deferred Revenue

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2019

Summary of Significant Accounting Policies

Schedule of unvested restricted common stock and potential common stock equivalents are not included in the calculation of diluted net loss per share

In periods where the Company records a net loss, unvested restricted common stock and potential common stock equivalents are not included in the calculation of diluted net loss per share as their effect would be anti-dilutive.


	September 30,	September 30,
	2019	2018
	(unaudited)	(unaudited)
Common Stock Warrants	2,716,300	2,746,317
Employee Stock Options	180,212	145,746
Preferred Stock	852,500	852,500
Total Shares of Potential Common Stock Equivalents	3,749,012	3,744,563

Schedule of changes in the contract liabilities

The below table represents the changes in the Company’s contract liabilities:


	Nine Months
	Ended
	September 30, 2019

Revenue recognized in the period from:
Amounts included in contract liability at the beginning of the period	$	2,686,000