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)

December 31,

Contract Liabilities:

Deferred Revenue

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2019

Summary of Significant Accounting Policies

Schedule of unvested restricted common stock and potential common stock equivalents are not included in the calculation of diluted net loss per share

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


	June 30,	June 30,
	2019	2018
	(unaudited)	(unaudited)
Common Stock Warrants	40,744,086	42,255,336
Employee Stock Options	2,777,416	2,106,035
Preferred Stock	12,787,500	12,787,500
Total Shares of Potential Common Stock Equivalents	56,309,002	57,148,871

Schedule of changes in the contract liabilities

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


	Six Months
	Ended
	June 30, 2019

Revenue recognized in the period from:
Amounts included in contract liability at the beginning of the period	$	2,686,000