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Form 8-K

sec.gov

8-K — KIORA PHARMACEUTICALS INC

Accession: 0001372514-26-000075

Filed: 2026-08-07

Period: 2026-08-07

CIK: 0001372514

SIC: 2834 (PHARMACEUTICAL PREPARATIONS)

Item: Results of Operations and Financial Condition

Item: Financial Statements and Exhibits

Documents

8-K — kprx-20260807.htm (Primary)

EX-99.1 (ex991-pressreleasejune3020.htm)

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8-K

8-K (Primary)

Filename: kprx-20260807.htm · Sequence: 1

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 8-K

CURRENT REPORT PURSUANT

TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported): August 7, 2026

KIORA PHARMACEUTICALS, INC.

(Exact name of registrant as specified in its charter)

Delaware

(State or other jurisdiction of incorporation)

001-36672 98-0443284

(Commission File Number) (IRS Employer Identification No.)

169 Saxony Rd.

Suite 212

Encinitas, CA 92024

(858) 224-9600

(Registrant’s telephone number, including area code)

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class: Trading Symbol(s) Name of each exchange on which registered:

Common Stock, $0.01 par value KPRX NASDAQ

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

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 new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 2.02.    Results of Operations and Financial Conditions.

On May 8, 2026, Kiora Pharmaceuticals, Inc. (the “Company”) issued a press release announcing financial results for the quarter ended March 31, 2026 and an update on clinical development progress. A copy of the release is attached as Exhibit 99.1.

The information furnished pursuant to this Item 2.02, including Exhibit 99.1, is not deemed to be “filed” for purposes of Section 18 of the Exchange Act, or otherwise subject to the liability of that section. This information will not be deemed to be incorporated by reference into any filing under the Securities Act or the Exchange Act, except to the extent that the registrant specifically incorporates them by reference.

Item 9.01.    Financial Statements and Exhibits.

(d) Exhibits.

Exhibit

Number Title

99.1

Press Release of Kiora Pharmaceuticals, Inc., dated as of June 30, 2026

104 Cover Page Interactive Data File (embedded within the Inline XBRL document).

*Schedules and exhibits have been omitted pursuant to Item 601(a)(5) of Regulation S-K. The registrant hereby undertakes to furnish copies of any of the omitted schedules and exhibits upon request by the U.S. Securities and Exchange Commission.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

KIORA PHARMACEUTICALS, INC.

By: /s/ Melissa Tosca

Melissa Tosca

Chief Financial Officer

(Principal financial and accounting officer)

Date: August 7, 2026

EX-99.1

EX-99.1

Filename: ex991-pressreleasejune3020.htm · Sequence: 2

Document

Exhibit 99.1

Kiora Pharmaceuticals Reports Second Quarter 2026 Financial Results and Provides Corporate Update

ENCINITAS, Calif.—August 7, 2026 - Kiora Pharmaceuticals, Inc. (NASDAQ: KPRX) today reported financial results for the second quarter ended June 30, 2026, and provided an update on its clinical pipeline of small-molecule therapies for retinal diseases and its corporate development activities.

Second Quarter 2026 and Recent Highlights

•Advanced enrollment in the Phase 2 ABACUS-2 clinical trial of KIO-301 into the higher-dose cohort

•Continued enrollment in the higher-dose cohort of the Phase 2 KLARITY clinical trial of KIO-104

•Ended the quarter with approximately $16.8 million in cash and short-term investments, providing an expected operating runway into late 2028

•Secured a private placement for up to $24.0 million in gross proceeds, including $5.0 million received upfront, with the remaining proceeds contingent on the exercise of near-term milestone-based warrants

KIO-301

“Patient demand for ABACUS-2 remains high as we have begun to enroll the higher 100 µg dose cohort,” said Brian Strem, Ph.D., President and Chief Executive Officer of Kiora. “ABACUS-2 is a randomized, double-masked, controlled Phase 2 trial evaluating KIO-301 in patients with late-stage retinitis pigmentosa. KIO-301 is our small-molecule molecular photoswitch designed to restore light sensitivity after the loss of naturally light-sensing photoreceptors and is being developed as a potential mutation agnostic treatment option for patients with retinitis pigmentosa. Following treatment of the first few patients in the higher-dose cohort, an independent, predefined safety review will be conducted before enrollment of the remaining patients proceeds. We expect the last patient, first visit in the first quarter of 2027 with topline data in the third quarter of 2027. Kiora is responsible for conducting the ABACUS-2 trial, with development costs fully reimbursed under its collaboration with Théa Open Innovation, who holds exclusive rights to develop and commercialize KIO-301 in the U.S., Europe, and other select countries outside Asia. In Asia, we have an option agreement with Senju covering Japan, China and other select countries and are evaluating a potential commercial partner for South Korea, the remaining major territory. Kiora believes its current and potential regional partners could support planning for a coordinated global Phase 3 registration study, subject to regulatory feedback, and future commercialization to bring KIO-301 to patients living with RP globally.”

KIO-104

“For KIO-104, we are enrolling patients in the higher-dose group of the Phase 2 KLARITY trial, which is evaluating the therapeutic in patients with macular edema due to retinal inflammation. KIO-104 is a non-steroidal, small-molecule inhibitor of dihydroorotate dehydrogenase, or DHODH, designed for local intravitreal administration. KIO-104 has been well tolerated based on safety information available to date. We expect to report initial clinical data in late 2026. These data are intended to assess the drug’s activity across retinal conditions involving inflammation and macular edema and will inform the next stage of development.”

Business & Future Pipeline

“On the business front, Kiora continues to evaluate potential strategic transactions that could diversify and expand our development pipeline. If completed by early next year, a transaction would satisfy a warrant acceleration milestone provision from our recent private placement that, to the extent warrants are exercised, could provide additional capital. In anticipation, we’re pursuing a range of business activities, including identifying select personnel and planning for the operating capabilities needed to move quickly following completion of any potential transaction.”

Second Quarter 2026 Financial Results

“We continue to efficiently allocate capital primarily toward our ongoing clinical trials. All KIO-301 research and development expenses associated with ABACUS-2 continue to be reimbursed under our collaboration with Théa” said Melissa Tosca, Chief Financial Officer of Kiora. “Based on our current operating plan, expected collaboration reimbursements and available capital, we expect our current resources to fund operations into late 2028.”

Kiora ended the quarter with approximately $16.8 million in cash and short-term investments, compared with $13.9 million at March 31, 2026. The increase primarily reflected proceeds from the strategic equity financing completed during the quarter, partially offset by cash used in operations. The Company also recorded approximately $1.1 million in collaboration receivables and $1.8 million in tax and other receivables as of June 30, 2026.

Research and development expenses were approximately $2.1 million for the second quarter of 2026, before recognizing $1.3 million in reimbursable expenses from Théa, compared with $2.6 million, before recognizing $1.7 million in reimbursable expenses, for the second quarter of 2025. The change primarily reflected lower expenses related to preclinical and CMC activities due to trial progression moving into clinical activities.

General and administrative expenses remained consistent at approximately $1.4 million in the second quarter of 2026 and 2025.

Net loss for the second quarter of 2026 was approximately $2.1 million, compared with a net loss of $2.2 million for the second quarter of 2025.

About Kiora Pharmaceuticals

Kiora Pharmaceuticals is a clinical-stage biotechnology company developing therapies for retinal diseases. The Company uses small molecules to target biological pathways involved in inherited retinal degeneration, retinal inflammation and vision loss.

KIO-301 is a molecular photoswitch being developed initially to restore vision in patients with late-stage retinitis pigmentosa, regardless of the genetic mutation responsible for the disease. The program may also have potential applications in other retinal degenerative conditions. Kiora has granted Théa Open Innovation an exclusive license to develop and commercialize KIO-301 outside Asia.

KIO-104 is a non-steroidal, small-molecule inhibitor of DHODH being developed for retinal inflammation and associated macular edema. It is designed for local ocular administration to regulate immune-cell activity within the eye while limiting systemic exposure.

In addition to news releases and SEC filings, Kiora expects to post information on its website, www.kiorapharma.com, and its social media accounts that could be relevant to investors. Investors are encouraged to follow Kiora on X and LinkedIn and to visit the Company’s website or subscribe to email alerts.

Forward-Looking Statements

Some of the statements in this press release are “forward-looking” and are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. These forward-looking statements include statements concerning, among other matters, the timing, conduct, enrollment, safety reviews and results of the ABACUS-2 and KLARITY clinical trials; the expected timing of the last patient, first visit and topline results from ABACUS-2; the expected timing and content of clinical data from KLARITY; the potential for KIO-301 and KIO-104 to address multiple indications; the possibility of future global registration studies and commercialization; the potential for pipeline expansion and potential warrant exercises in connection with any transaction; the Company’s ability to complete a potential strategic transaction; the potential for a commercial partner in South Korea; and the sufficiency of the Company’s existing cash and short-term investments to fund operations for specified periods. These statements involve risks and uncertainties that may cause actual results to differ materially from those expressed or implied by such forward-looking statements, including, among other things, Kiora’s ability to conduct and complete clinical trials on a timely basis; obtain regulatory or marketing

approvals for its development-stage products, including KIO-301 and KIO-104; successfully develop or commercialize its product candidates; complete a potential strategic transaction on the anticipated terms or timeline, or at all; and other market, operational and regulatory conditions. Additional risks are described under the heading “Risk Factors” contained in Kiora’s Annual Report on Form 10-K filed with the SEC on March 25, 2026 and Kiora’s other public filings with the SEC. Kiora’s results may also be affected by factors of which Kiora is not currently aware. The forward-looking statements in this press release speak only as of the date of this press release. Kiora expressly disclaims any obligation or undertaking to publicly update or revise any forward-looking statement to reflect any change in its expectations or any change in the events, conditions or circumstances on which such statement is based, except as required by law.

Contacts: Investors

Investors@kiorapharma.com

Financial Tables Follow

KIORA PHARMACEUTICALS, INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

June 30, 2026 (unaudited) December 31, 2025

ASSETS

Current Assets:

Cash and Cash Equivalents $ 7,076,533  $ 8,696,570

Short-Term Investments 9,761,994  8,392,513

Prepaid Expenses and Other Current Assets 1,127,482  1,141,804

Collaboration Receivables 1,091,385  1,522,770

Tax and Other Receivables 1,815,079  1,793,459

Prepaid Collaboration Expenses 390,042  201,332

Total Current Assets 21,262,515  21,748,448

Non-Current Assets:

Property and Equipment, Net 99,637  91,672

Restricted Cash 4,706  4,566

Intangible Assets and In-Process R&D, Net 2,063,100  2,063,100

Operating Lease Right-of-Use Assets 260,753  285,827

Other Assets 85,379  59,687

Total Assets $ 23,776,090  $ 24,253,300

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current Liabilities:

Accounts Payable $ 216,497  $ 1,060,306

Accrued Expenses 1,981,573  2,406,731

Operating Lease Liabilities 172,425  164,461

Total Current Liabilities 2,370,495  3,631,498

Non-Current Liabilities:

Contingent Consideration 3,036,157  2,939,316

Deferred Tax Liability 102,152  102,152

Deferred Collaboration Revenue 1,250,000  1,250,000

Non-Current Operating Lease Liabilities 160,597  203,798

Total Non-Current Liabilities 4,548,906  4,495,266

Total Liabilities 6,919,401  8,126,764

Commitments and Contingencies (Note 9)

Stockholders’ Equity:

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 June 30, 2026 and December 31, 2025, respectively

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 June 30, 2026 and December 31, 2025, respectively

281,943  275,289

Additional Paid-In Capital 175,544,810  170,314,656

Accumulated Deficit (158,714,270) (154,217,276)

Accumulated Other Comprehensive Loss (255,798) (246,137)

Total Stockholders’ Equity 16,856,689  16,126,536

Total Liabilities and Stockholders’ Equity $ 23,776,090  $ 24,253,300

KIORA PHARMACEUTICALS, INC.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND

COMPREHENSIVE LOSS

(unaudited)

Three Months Ended June 30, Six Months Ended June 30,

2026 2025 2026 2025

Operating Expenses:

General and Administrative $ 1,383,504  $ 1,353,850  $ 2,995,771  $ 2,843,248

Research and Development 2,077,116  2,590,489  4,200,841  5,122,376

Collaboration Credits (1,336,263) (1,685,917) (2,569,487) (3,652,040)

Change in Fair Value of Contingent Consideration 89,414  137,774  96,841  412,966

Total Operating Expenses 2,213,771  2,396,196  4,723,966  4,726,550

Operating Loss (2,213,771) (2,396,196) (4,723,966) (4,726,550)

Other Income (Expense), Net:

Interest Income, Net 146,232  225,237  285,570  501,870

Other Expense, Net (11,471) (93,557) (58,598) (109,809)

Total Other Income, Net 134,761  131,680  226,972  392,060

Loss Before Income Tax Provision (2,079,010) (2,264,516) (4,496,994) (4,334,490)

Income Tax Provision —  112,057  —  (10,949)

Net Loss $ (2,079,010) $ (2,152,459) $ (4,496,994) $ (4,345,439)

Net Loss Attributable to Common Shareholders $ (2,079,010) $ (2,152,459) $ (4,496,994) $ (4,345,439)

Net Loss per Common Share - Basic $ (0.34) $ (0.54) $ (0.87) $ (1.10)

Weighted Average Shares Outstanding - Basic 6,177,679 3,989,042 5,181,693 3,936,649

Net Loss per Common Share - Diluted $ (0.34) $ (0.54) $ (0.87) $ (1.10)

Weighted Average Shares Outstanding - Diluted 6,177,679 3,989,042 5,181,693 3,936,649

Other Comprehensive Loss:

Net Loss $ (2,079,010) $ (2,152,459) $ (4,496,994) $ (4,345,439)

Unrealized Loss on Marketable Securities (10,983) (11,116) (19,336) (27,215)

Foreign Currency Translation Adjustments (16,019) 62,532  9,674  63,604

Comprehensive Loss $ (2,106,012) $ (2,101,044) $ (4,506,656) $ (4,309,050)

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