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 (DEFICIT)

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) - 9 months ended Sep. 30, 2018 - USD ($)	Total	Previously Reported [Member]	Restatement Adjustment [Member]	Common Stock [Member]	Common Stock [Member] Previously Reported [Member]	Additional Paid In Capital [Member]	Additional Paid In Capital [Member] Previously Reported [Member]	Accumulated Other Comprehensive Income [Member]	Accumulated Other Comprehensive Income [Member] Previously Reported [Member]	Accumulated Deficit [Member]	Accumulated Deficit [Member] Previously Reported [Member]	Accumulated Deficit [Member] Restatement Adjustment [Member]	Series B Preferred Stock [Member]	Series B Preferred Stock [Member] Previously Reported [Member]	Series B Preferred Stock [Member] Common Stock [Member]	Series B Preferred Stock [Member] Additional Paid In Capital [Member]	Series B Preferred Stock [Member] Preferred Stock [Member]	Series C Preferred Stock [Member]	Series C Preferred Stock [Member] Previously Reported [Member]	Series C Preferred Stock [Member] Common Stock [Member]	Series C Preferred Stock [Member] Additional Paid In Capital [Member]	Series C Preferred Stock [Member] Preferred Stock [Member]
Balance at Dec. 31, 2017	$ 7,550,958	$ (1,926,922)		$ 172,573	$ 172,573	$ 89,589,681	$ 89,589,681	$ 127,473	$ 127,473	$ (82,338,775)	$ (91,816,655)		$ 6	$ 6
Balance (in shares) at Dec. 31, 2017				17,257,255	17,257,255								600	600				0	0
Cumulative effect of change in accounting principle (note 2)			$ 9,477,880									$ 9,477,880
Stock-Based Compensation	620,335					620,335
Issuance of Stock in Offering, Net of Offering Costs of $1,141,238	10,108,762			$ 147,300		9,961,397												$ 65
Issuance of Stock in Offering, Net of Offering Costs of $1,141,238 (Shares)				14,730,000														6,536
Conversion of Preferred Stock into Common Stock													0		$ 4,000	$ (3,994)	$ (6)	$ 0		$ 76,388	$ (76,364)	$ (24)
Conversion of Preferred Stock into Common Stock (in shares)															400,000		(600)			7,638,750		(2,444)
Issuance of Common Shares from Warrant Exercises	1,093,825			$ 34,181		1,059,644
Issuance of Common Shares from Warrant Exercises (in shares)				3,418,125
Foreign Currency Translation Adjustment	9,622							9,622
Net Loss	(8,283,418)									(8,283,418)
Balance at Sep. 30, 2018	$ 11,100,084			$ 434,441		$ 101,150,700		$ 137,095		$ (90,622,193)			$ 0					$ 41
Balance (in shares) at Sep. 30, 2018				43,444,130									0					4,092