0001372514 2026-03-25 2026-03-25 0001372514 1 2026-03-25 2026-03-25 shares iso4217:USD pure 0001372514 S-8 S-8 EX-FILING FEES N/A KIORA PHARMACEUTICALS, INC. false Equity Common Stock, par value $0.01 per share(2)(3)(4) true 150469 2.0625 310342.31 0.00013810 42.86 310342.31 42.86 0 42.86 <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement on Form S-8 (the “Registration Statement”) shall also cover any additional shares of the common stock, $0.01 par value per share (the “Common Stock”), of Kiora Pharmaceuticals, Inc. (the “Registrant”) that become issuable with respect to the securities identified in the above table, by reason of any stock dividend, stock splits, reverse stock splits, recapitalizations, reclassifications, mergers, split-ups, reorganizations, consolidations and other capital adjustments effected without receipt of consideration that increases the number of outstanding shares of Common Stock.</span><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Represents (i) an increase of 150,469 shares of Common Stock that became reserved for issuance under the 2024 Plan as a result of the operation of the “evergreen” provision of the 2024 Plan, which provides that the total number of shares subject to such plan will be increased on January 1 of each year by a number of shares of common stock equal to 4% of the shares of common stock outstanding on December 31 of the immediately prior year, or such lesser number as determined by the Registrant’s board of directors.</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act on the basis of</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$2.0625, the average of the high and low prices of a share of Common Stock as reported on The Nasdaq Stock Market LLC on March 23, 2026.</span></div>