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

Intangible Assets and In-Process R&D (Tables)

3 Months Ended

Mar. 31, 2021

Intangible assets and in-process R&D at March 31, 2021 and December 31, 2020 consists of the following:


	Estimated Useful	March 31, 2021		December 31,
	Life (Years)	(unaudited)		2020
Trade Secrets	10	$	250,000	$	250,000
Less: Accumulated Amortization			(62,500)		(56,250)
Intangible Assets, Net			187,500		193,750
In-Process R&D			9,536,414		9,536,414
Total Intangible Assets and In-Process R&D, Net		$	9,723,914	$	9,730,164