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)

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2019

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

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

	March 31, 2019 (unaudited)		March 31, 2018 (unaudited)
Common Stock Warrants		40,844,086		9,455,961
Employee Stock Options		2,777,416		2,167,003
Preferred Stock		12,787,500		-
Total Shares of Common Stock Issuable		56,409,002		11,622,964

Contract with Customer, Asset and Liability [Table Text Block]

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

	March 31, 2019		December 31, 2018
Contract Liabilities:
Deferred Revenue	$	-	$	2,686,000

	Three Months Ended
	March 31, 2019
Revenue recognized in the period from:
Amounts included in contract liability at the beginning of the period	$	2,686,000