KIORA PHARMACEUTICALS, INC.: 10-Q filed 2024-05-10

Name: KIORA PHARMACEUTICALS, INC.: 10-Q filed 2024-05-10
Creator: KIORA PHARMACEUTICALS, INC.

What KIORA PHARMACEUTICALS, INC. reported in its quarterly report filed 2024-05-10 (fiscal Q1 2024): 40 published measures, 83 facts as tagged in accession 0001372514-24-000053.

This filing

Form: 10-Q (quarterly report)
Filed: 2024-05-10
Fiscal period: fiscal Q1 2024
Accession: 0001372514-24-000053 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All KIORA PHARMACEUTICALS, INC. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit	Days
At 2024-03-31	42,440,007	USD
At 2023-12-31	13,711,870	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit	Days
At 2024-03-31	7,535,644	USD
At 2023-12-31	7,602,216	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit
At 2024-03-31	34,904,363	USD
At 2023-12-31	6,109,654	USD
At 2023-03-31	10,155,509	USD
At 2022-12-31	11,407,600	USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

Period	Value	Unit	Days
At 2024-03-31	31,276,330	USD
At 2023-12-31	2,454,684	USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	13,453,207	USD	91
2023-01-01 to 2023-03-31	-1,868,536	USD	90

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	13,624,855	USD	91
2023-01-01 to 2023-03-31	-3,069,594	USD	90

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	16,000,000	USD	91
2023-01-01 to 2023-03-31	0	USD	90

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	15,247,632	USD	91
2023-01-01 to 2023-03-31	513,175	USD	90

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit	Days
At 2024-03-31	-133,523,648	USD
At 2023-12-31	-146,976,855	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	25,936,163	shares	91
2023-01-01 to 2023-03-31	1,863,466	shares	90

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	35,025,494	shares	91
2023-01-01 to 2023-03-31	1,863,466	shares	90

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	0.52	USD/shares	91
2023-01-01 to 2023-03-31	-1	USD/shares	90

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	0.38	USD/shares	91
2023-01-01 to 2023-03-31	-1	USD/shares	90

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

Period	Value	Unit	Days
At 2024-03-31	12,918	USD
At 2023-12-31	8,065	USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	175,443	USD	91
2023-01-01 to 2023-03-31	135,941	USD	90

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	13,222,094	USD	91
2023-01-01 to 2023-03-31	-1,916,667	USD	90

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

Period	Value	Unit	Days
At 2024-03-31	33,481,693	USD
At 2023-12-31	4,738,031	USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

Period	Value	Unit	Days
At 2024-03-31	1,592,991	USD
At 2023-12-31	1,633,995	USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

Period	Value	Unit	Days
At 2024-03-31	323,062	USD
At 2023-12-31	206,260	USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

Period	Value	Unit	Days
At 2024-03-31	189,905	USD
At 2023-12-31	0	USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	2,777,906	USD	91
2023-01-01 to 2023-03-31	1,916,667	USD	90

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	1,493,659	USD	91
2023-01-01 to 2023-03-31	438,283	USD	90

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit	Days
At 2024-03-31	26,256,197	shares
At 2023-12-31	7,705,640	shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

Period	Value	Unit
At 2024-03-31	31,280,414	USD
At 2023-12-31	2,458,951	USD
At 2023-03-31	3,430,252	USD
At 2022-12-31	6,013,816	USD

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

Period	Value	Unit	Days
At 2024-03-31	168,429,797	USD
At 2023-12-31	153,192,228	USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

Period	Value	Unit	Days
At 2024-03-31	-264,374	USD
At 2023-12-31	-182,801	USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

Period	Value	Unit	Days
At 2024-03-31	94,298	USD
At 2023-12-31	106,890	USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

Period	Value	Unit	Days
At 2024-03-31	94,299	USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

Period	Value	Unit	Days
At 2024-03-31	8,807,600	USD
At 2023-12-31	8,813,850	USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

Period	Value	Unit	Days
At 2024-03-31	39,414	USD
At 2023-12-31	40,767	USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

Period	Value	Unit	Days
At 2024-03-31	1,222,078	USD
At 2023-12-31	1,380,666	USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

Period	Value	Unit	Days
At 2024-03-31	206,671	USD
At 2023-12-31	233,382	USD

Net deferred tax liabilities

Deferred tax liabilities net of related assets under this concept. The amount reflects timing differences and is not tax currently due.

Period	Value	Unit	Days
At 2024-03-31	779,440	USD
At 2023-12-31	779,440	USD

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	1,296,441	USD	91
2023-01-01 to 2023-03-31	1,269,458	USD	90

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	4,869	USD	91
2023-01-01 to 2023-03-31	10,078	USD	90

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	8,066	USD	91
2023-01-01 to 2023-03-31	14,666	USD	90

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	231,113	USD	91
2023-01-01 to 2023-03-31	48,131	USD	90

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	0	USD	91
2023-01-01 to 2023-03-31	98,960	USD	90

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	189,904	USD	91
2023-01-01 to 2023-03-31	0	USD	90

Change in accounts payable

The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.

Period	Value	Unit	Days
2024-01-01 to 2024-03-31	124,975	USD	91
2023-01-01 to 2023-03-31	-355,628	USD	90

Inspect the source

Entity: KIORA PHARMACEUTICALS, INC. / CIK 0001372514
Captured: 2026-09-20 07:57 UTC
SEC response SHA-256: 3c8ad9197d1b760a7f418642919ba51ce1343d392d1a4d1fce0d72996117d019

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Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

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import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001372514.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))