| Cash Flow | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| General and administrative | NaN | 1,458,012 | NaN | NaN |
| KIO101 | NaN | -476 | NaN | NaN |
| KIO104 | NaN | 718,552 | NaN | NaN |
| KIO201 | NaN | 0 | NaN | NaN |
| KIO301 | NaN | 931,905 | NaN | NaN |
| Collaboration credits-Research And Development Tax Credit | NaN | 587,447 | NaN | NaN |
| Unallocated Research And Development | NaN | 2,397,703 | NaN | NaN |
| Research and development | NaN | 10,780,397 | NaN | NaN |
| Collaboration credits-KIO301 | NaN | 7,066,237 | NaN | NaN |
| In-process r&d impairment | NaN | 4,624,000 | NaN | NaN |
| Change in fair value of contingent consideration | NaN | 55,893 | NaN | NaN |
| Interest income | NaN | 1,597,694 | NaN | NaN |
| Other segment expenses | NaN | 46,715 | NaN | NaN |
| Income tax (benefit) expense | NaN | -649,970 | NaN | NaN |
| Net loss | -2,417,984 | -6,516,521 | 26,806 | -4,345,439 |
| Depreciation and amortization | 10,563 | 10,508 | 10,552 | 3,741 |
| Research credit receivables | NaN | NaN | NaN | 414,288 |
| Impairment of intangible assets | NaN | 0 | 0 | NaN |
| Reduction of operating lease right-of-use assets | 31,416 | 111,230 | 27,683 | 47,364 |
| Stock-based compensation | 209,510 | 234,448 | 254,398 | 411,390 |
| Impairment of in-process r&d | NaN | 4,624,000 | 0 | NaN |
| Change in fair value of contingent consideration | 7,427 | 55,893 | -1,721,033 | 412,966 |
| Accretion of discount on marketable securities | NaN | 112,305 | NaN | NaN |
| Change in accrued interest on marketable securities | NaN | 164,534 | NaN | NaN |
| Net realized gain on marketable securities | NaN | 2,371 | NaN | NaN |
| Change in unrealized gain on cash equivalents | NaN | -119 | NaN | NaN |
| Deferred taxes | NaN | -388,538 | NaN | NaN |
| Accrued collaboration credit | NaN | -229,251 | -189,080 | -756,187 |
| Loss on disposal of assets | NaN | 0 | NaN | NaN |
| Investment income and fair value adjustments on marketable securities and cash equivalents | -54,395 | NaN | -41,479 | 34,415 |
| Prepaid expenses and other current assets | 221,213 | 327,734 | -306,938 | -440,532 |
| Collaboration receivables | 21,483 | 309,544 | -1,204,796 | 1,816,825 |
| Tax and other receivables | 235,647 | 338,788 | 1,172,256 | -17,774 |
| Other assets | 27,706 | 1,555 | -2,885 | 35,502 |
| Deferred collaboration revenue | NaN | NaN | 0 | 1,250,000 |
| Accounts payable | -303,026 | 655,913 | -40,564 | 509,579 |
| Accrued expenses | -389,063 | 233,904 | -412,015 | -2,159,538 |
| Prepaid collaboration expenses/accrued collaboration credit | -176,368 | NaN | NaN | NaN |
| Operating lease liabilities | -41,953 | -37,095 | -27,965 | -38,785 |
| Deferred collaboration revenue | NaN | 1,250,000 | NaN | NaN |
| Net cash used in operating activities | -3,161,332 | -2,180,455 | -1,273,088 | -6,507,633 |
| Purchase of property and equipment | 5,018 | 78,163 | 431 | 32,195 |
| Purchases of marketable securities | 0 | 0 | 0 | 8,175,851 |
| Sales of marketable securities | 0 | 0 | 0 | 305,000 |
| Maturities of marketable securities | 5,406,000 | 5,427,285 | 5,741,000 | 11,240,000 |
| Proceeds from line of credit | NaN | 0 | 1,750,000 | 1,000,000 |
| Net cash provided by investing activities | 5,400,982 | 5,349,122 | 5,740,569 | 3,336,954 |
| Gross proceeds from private placement | NaN | 0 | 0 | 0 |
| Repayments of line of credit | NaN | 0 | 1,750,000 | 1,000,000 |
| Issuance costs for private placement | NaN | 0 | 0 | 0 |
| Taxes paid related to net share settlement of equity awards | 1,012 | NaN | NaN | NaN |
| Exercise of warrants | 170 | 296 | 0 | 265,359 |
| Net cash used in financing activities | -842 | 296 | 0 | 265,359 |
| Effect of exchange rate changes on cash, cash equivalents and restricted cash | 20,103 | 18,755 | 13,154 | 141,725 |
| Net increase (decrease) in cash, cash equivalents and restricted cash | 2,258,910 | 3,187,718 | 4,480,635 | -2,763,595 |
| Cash, cash equivalents and restricted cash, beginning of period | 8,701,136 | 5,513,419 | 3,796,379 | NaN |
| Cash, cash equivalents and restricted cash, end of period | 10,960,046 | 8,701,137 | 5,513,419 | NaN |
KIORA PHARMACEUTICALS INC (KPHMW)
KIORA PHARMACEUTICALS INC (KPHMW)