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

Quarterly report pursuant to Section 13 or 15(d)

CONSOLIDATED STATEMENTS CONVERTIBLE PREFERRED STOCK NON-CONTROLLING INTERESTS AND STOCKHOLDERS’ EQUITY (DEFICIT)

CONSOLIDATED STATEMENTS CONVERTIBLE PREFERRED STOCK NON-CONTROLLING INTERESTS AND STOCKHOLDERS’ EQUITY (DEFICIT) (USD $)	Total	Noncontrolling Interest [Member]	Convertible Preferred Stock and Non-Controlling Interests [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stockholders’ Notes Receivable [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Deficit during Development Stage [Member]	Series A Preferred Stock [Member]	Series B Preferred Stock [Member]	Series C Preferred Stock [Member]	Series D Preferred Stock [Member]
Balance at Dec. 31, 2014	$ (46,806,801)	$ 6,780,588	$ 43,189,254	$ 2,018	$ 10,055,613	$ (58,824)	$ 56,544	$ (56,862,152)	$ 254,525	$ 6,926,180	$ 5,745,127	$ 23,482,834
Balance (in shares) at Dec. 31, 2014				201,787					2,483,692	8,073,508	3,351,156	19,557,392
Stock-based compensation	484,540				484,540
Issuance of common stock upon IPO	4,099,500			6,833	4,092,667
Issuance of common stock upon IPO (in shares)				683,250
Expenses related to initial public offering	(1,373,858)				(1,373,858)
Conversion of preferred stock to common stock at $6.00 per share ($0.01 par value)	36,408,666		(36,408,666)	45,678	36,362,988				(254,525)	(6,926,180)	(5,745,127)	(23,482,834)
Conversion of preferred stock to common stock at $6.00 per share ($0.01 par value) (in shares)				4,567,782					(2,483,692)	(8,073,508)	(3,351,156)	(19,557,392)
Conversion of promissory notes to common stock at $4.20 per share	3,532,694us-gaap_ConversionOfStockAmountIssued1			8,660	3,524,034
Conversion of promissory notes to common stock at $4.20 per share (in shares)				866,056
Beneficial conversion feature on conversion of Notes upon the IPO	1,663,873				1,663,873
Exercise of common stock options	14,948			231	14,717
Exercise of common stock options (in shares)	23,075			23,075
Exercise of common warrants upon initial public offering	0			97	(97)
Exercise of common warrants upon initial public offering (in shares)				9,748
Deemed dividend to preferred stockholders upon the consummation of the initial public offering	8,222,008us-gaap_DividendsPreferredStock							8,222,008
Conversion of non-controlling interest to common stock	6,818,732	(6,818,732)	(6,818,732)		6,818,732
Reclassification of previously issued warrant liability to stockholders' equity	79,930				79,930
Translation adjustment	13,181	32,967	32,967				18,358
Net loss	(11,028,271)	5,177	5,177					(11,028,271)
Balance at Mar. 31, 2015	$ 2,134,319	$ 0	$ 0	$ 63,517	$ 61,723,139	$ (58,824)	$ 74,902	$ (59,668,415)	$ 0	$ 0	$ 0	$ 0
Balance (in shares) at Mar. 31, 2015				6,351,698					0	0	0	0