Kiora Pharmaceuticals Inc 2026年季度报告

FORM 10-Q QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2026 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 KIORA PHARMACEUTICALS, INC. (Exact Name of Registrant as Specified in Its Charter) 169 Saxony Rd.Suite 212Encinitas, CA92024(Address of Principal Executive Offices, including zip code) (858) 224-9600(Registrant’s telephone number, including area code) Securities registered pursuant to Section 12(b) of the Act: Name of each exchange on which registered Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filingrequirements for the past 90 days.YesNo Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 ofRegulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit).YesNo Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or anemerging growth company. See the definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company” and “emerging growthcompany” in Rule 12b-2 of the Exchange Act. If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any newor revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act.)YesNo On May6, 2026, there were 4,431,940 shares of the registrant’s common stock outstanding. KIORA PHARMACEUTICALS, INC.Table of ContentsQUARTERLY REPORT ON FORM 10-QFor the Period Ended March31, 2026 INDEX PART I - FINANCIAL INFORMATION Item 1.Financial Statements4Condensed Consolidated Balance Sheets as of March 31, 2026 (unaudited) and December 31,20254Condensed Consolidated Statements of Operations and Comprehensive Loss (unaudited) for theThree Months Ended March 31, 2026 and 20255Condensed Consolidated Statements of Stockholders’ Equity (unaudited) for the Three MonthsEnded March 31, 2026 and 20256Condensed Consolidated Statements of Cash Flows (unaudited) for the Three Months EndedMarch 31, 2026 and 20257Notes to Condensed Consolidated Financial Statements (unaudited)8Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations27Item 3.Quantitative and Qualitative Disclosures about Market Risk31Item 4.Controls and Procedures32PART II - OTHER INFORMATIONItem 1.Legal Proceedings33Item 1A.Risk Factors33Item 2.Unregistered Sales of Equity Securities and Use of Proceeds33Item 3.Defaults Upon Senior Securities34Item 4.Mine Safety Disclosures34Item 5.Other Information34Item 6.Exhibits34SIGNATURES35 FORWARD-LOOKING STATEMENTS This Quarterly Report on Form 10-Q contains statements that are not statements of historical fact and are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, or the Securities Act,and Section 21E of the Securities Exchange Act of 1934, as amended, or the Exchange Act. The forward-lookingstatements are principally, but not exclusively, contained in “Item 2: Management’s Discussion and Analysis of FinancialCondition and Results of Operations.” These statements involve known and unknown risks, uncertainties and other factorsthat may cause our actual results, performance, or achievements to be materially different from any future results,performance or achievements expressed or implied by the forward-looking statements. Forward-looking statementsinclude, but are not limited to, statements about management’s confidence or expectations, and our plans, objectives,expectations, and intentions that are not historical facts. In some cases, you can identify forward-looking statements byterms such as “may,” “will,” “should,” “could,” “would,” “expect,” “plan,” “anticipate,” “believe,” “goal,” "foreseeable," “see,”“estimate,” “project,” “intends,” “think,” “potential,” “objective,” “optimistic,” “strategy,” and similar expressions intended toidentify forward-looking statements. These statements reflect our current views with respect to future events and arebased on assumptions and subject to risks and uncertainties. Given these uncertainties, you should not place unduereliance on these forward-looking statements. Forward-looking statements include, but are not limited to, statementsabout: •the timing and success of preclinical studies and clinical trials conducted by us and our development partners;•th