Kiora Pharmaceuticals, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Acquisition (Details)

v3.22.1

Acquisition (Details) - USD ($)		12 Months Ended
Acquisition (Details) - USD ($)	Dec. 18, 2020	Dec. 31, 2021	Oct. 21, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Fair value of contingent consideration		$ 0		$ 0
Panoptes
Business Acquisition [Line Items]
Percentage of equity interests acquired	100.00%
Cash consideration paid	$ 445,000
Fair value of contingent consideration	3,632,950
Fair value of shares issued	$ 3,169,000
Threshold period of volume weighted average price	30 days
Volume weighted average price	$ 3.5321
Panoptes \| Due to creditor
Business Acquisition [Line Items]
Fair Value at the acquisition date	$ 212,000
Panoptes \| Earn-out provisions
Business Acquisition [Line Items]
Fair value of contingent consideration	2,067,000.000
Additional milestone payment	$ 4,750,000
Panoptes \| 18-month Period subject to post-closing adjustments
Business Acquisition [Line Items]
Shares issued as consideration	1,500
Number of shares convertible	424,685
Fair value of contingent consideration	$ 1,353,000
Bayon
Business Acquisition [Line Items]
Percentage of equity interests acquired		100.00%
Cash consideration paid		$ 97,000.000
Shares issued as consideration		33,798
Fair value of contingent consideration			$ 1,388,101
Fair value of shares issued		$ 68,000.000
Volume weighted average price		$ 2.01
Bayon \| Due to creditor
Business Acquisition [Line Items]
Fair Value at the acquisition date		$ 1,388,000
Bayon \| Earn-out provisions
Business Acquisition [Line Items]
Earnout consideration		$ 7,100,000
Common Stock \| Panoptes
Business Acquisition [Line Items]
Shares issued as consideration	884,222
Series D Convertible Preferred Stock \| Panoptes
Business Acquisition [Line Items]
Shares issued as consideration	45.893
Number of shares convertible	13,000

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