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Balance Sheets Overview

Current Ratio
896.97%
Quick Ratio
896.97%
Cash Ratio
298.53%
Debt to Asset Ratio
29.10%
Unit: Dollar
Assets Breakdown
    • Short-term investments
    • Cash and cash equivalents
    • Intangible assets and in-process...
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Contingent consideration
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
7,076,533
10,955,359
8,696,570
5,508,899
Short-term investments
9,761,994
2,916,701
8,392,513
13,866,546
Prepaid expenses and other current assets
1,127,482
1,206,339
1,141,804
650,429
Collaboration receivables
1,091,385
1,544,253
1,522,770
1,213,226
Tax and other receivables
1,815,079
1,906,923
1,793,459
1,454,756
Prepaid collaboration expenses
390,042
153,273
201,332
-
Total current assets
21,262,515
18,682,848
21,748,448
22,693,856
Property and equipment, net
99,637
86,815
91,672
101,807
Restricted cash
4,706
4,687
4,566
4,520
Intangible assets and in-process r&d, net
2,063,100
2,063,100
2,063,100
6,687,100
Operating lease right-of-use assets
260,753
301,486
285,827
318,036
Other assets
85,379
88,153
59,687
58,135
Total assets
23,776,090
21,227,089
24,253,300
29,863,454
Accounts payable
216,497
594,874
1,060,306
241,471
Accrued collaboration credit
-
-
0
29,057
Accrued expenses
1,981,573
2,025,173
2,406,731
2,153,906
Operating lease liabilities
172,425
178,217
164,461
155,926
Total current liabilities
2,370,495
2,798,264
3,631,498
2,580,360
Contingent consideration
3,036,157
2,946,743
2,939,316
2,883,423
Deferred tax liability
102,152
102,152
102,152
490,690
Deferred collaboration revenue
1,250,000
1,250,000
1,250,000
1,250,000
Non-current operating lease liabilities
160,597
195,369
203,798
248,239
Total non-current liabilities
4,548,906
4,494,264
4,495,266
4,872,352
Total liabilities
6,919,401
7,292,528
8,126,764
7,452,712
Preferred stock, 0.01 par value 10,000,000 shares authorized 3,750 designated series a, 0 shares issued and outstanding 10,000 designated series b, 0 shares issued and outstanding 10,000 shares designated series c, 0 shares issued and outstanding 20,000 shares designated series d, 7 shares issued and outstanding 1,280 shares designated series e, 0 shares issued and outstanding 3,908 shares designated series f, 420 issued and outstanding at june30, 2026 and december31, 2025, respectively
4
4
4
4
Common stock, 0.01 par value 150,000,000 shares authorized 4,427,167 and 3,761,739 shares issued and outstanding at june30, 2026 and december31, 2025, respectively
281,943
277,606
275,289
272,006
Additional paid-in capital
175,544,810
170,521,007
170,314,656
170,083,195
Accumulated deficit
-158,714,270
-156,635,260
-154,217,276
-147,700,755
Accumulated other comprehensive loss
-255,798
-228,796
-246,137
-243,708
Total stockholders equity
16,856,689
13,934,561
16,126,536
22,410,742
Total liabilities and stockholders equity
23,776,090
21,227,089
24,253,300
29,863,454
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Short-term investments$9,761,994 (-50.29%↓ Y/Y)Cash and cashequivalents$7,076,533 (588.16%↑ Y/Y)Tax and otherreceivables$1,815,079 Prepaid expenses andother current assets$1,127,482 (17.80%↑ Y/Y)Collaboration receivables$1,091,385 (-54.86%↓ Y/Y)Prepaid collaborationexpenses$390,042 Total current assets$21,262,515 (-14.05%↓ Y/Y)Intangible assets andin-process r&d, net$2,063,100 (-69.15%↓ Y/Y)Operating leaseright-of-use assets$260,753 (-25.29%↓ Y/Y)Property and equipment,net$99,637 (-6.74%↓ Y/Y)Other assets$85,379 (39.95%↑ Y/Y)Restricted cash$4,706 (5.49%↑ Y/Y)Total assets$23,776,090 (-25.57%↓ Y/Y)Total liabilities andstockholders equity$23,776,090 (-25.57%↓ Y/Y)Total stockholdersequity$16,856,689 (-23.82%↓ Y/Y)Total liabilities$6,919,401 (-29.52%↓ Y/Y)Accumulated deficit-$158,714,270 (-7.44%↓ Y/Y)Accumulated othercomprehensive loss-$255,798 (-4.08%↓ Y/Y)Additional paid-in capital$175,544,810 (3.37%↑ Y/Y)Total non-currentliabilities$4,548,906 (-31.41%↓ Y/Y)Total currentliabilities$2,370,495 (-25.60%↓ Y/Y)Common stock, 0.01 parvalue 150,000,000...$281,943 (3.65%↑ Y/Y)Preferred stock, 0.01 parvalue 10,000,000...$4 (0.00%↑ Y/Y)Contingent consideration$3,036,157 (-34.06%↓ Y/Y)Deferred collaborationrevenue$1,250,000 (0.00%↑ Y/Y)Non-current operating leaseliabilities$160,597 (-44.06%↓ Y/Y)Deferred tax liability$102,152 (-79.18%↓ Y/Y)Accrued expenses$1,981,573 (-22.00%↓ Y/Y)Accounts payable$216,497 (-23.37%↓ Y/Y)Operating leaseliabilities$172,425 (20.30%↑ Y/Y)

KIORA PHARMACEUTICALS INC (KPHMW)

KIORA PHARMACEUTICALS INC (KPHMW)