Note 4 - Acquisition (Tables)

9 Months Ended

Sep. 30, 2016

Notes Tables

Business Combination, Preliminary Purchase Price Consideration [Table Text Block]

Fair value of RestorGenex shares outstanding	$	19,546,000
Estimated fair value of RestorGenex stock options outstanding		1,321,000
Estimated fair value of RestorGenex warrants outstanding		384,000
CVRs – RES-440 product candidate		10,000
Total preliminary purchase price	$	21,261,000

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Cash and cash equivalents	$	8,500,602
Prepaid expenses and other assets		195,200
Property and equipment		57,531
Intangible assets		9,600,000
Goodwill		6,929,258
Accrued liabilities		(377,432	)
Deferred tax liability		(3,644,159	)
Net assets acquired	$	21,261,000

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	Acquisition Date Fair Value		Accumulated Amortization		Impairment Upon Abandonment			Carrying Value at September 30, 2016
RES 529	$	8,639,000	$	-	$	-		$	8,639,000
RES 440		961,000		-		(961,000	)		-
Total in-process research and development costs (IPR&D)	$	9,600,000	$	-	$	(961,000	)	$	8,639,000

Business Acquisition, Pro Forma Information [Table Text Block]

	Three Months Ended September 30,					Nine Months Ended September 30,
	2016		2015			2016			2015
Net revenues	$	N/A	$	—		$	—		$	—
Net loss	$	N/A	$	(3,576,120	)	$	(13,900,691	)	$	(13,636,471	)
Basic and diluted loss per share	$	N/A	$	(0.87	)	$	(1.36	)	$	(3.31	)