Kiora Pharmaceuticals (KPRX) CFO uses 929 shares to cover taxes

Rhea-AI Filing Summary

Kiora Pharmaceuticals CFO Melissa Tosca reported a routine tax-related share disposition. On April 1, 2026, 929 shares of Kiora Pharmaceuticals common stock were delivered at $1.95 per share to pay an exercise price or tax liability. After this tax-withholding disposition, Tosca directly holds 26,975 shares of common stock, indicating the transaction affected only a small portion of her position and was not an open-market sale.

Insider Trade Summary

1 transaction reported

Mixed 1 txn

Insider Tosca Melissa

Role CFO

Type	Security	Shares	Price	Value
Tax Withholding	Common Stock	929	$1.95	$2K

Holdings After Transaction: Common Stock — 26,975 shares (Direct)

Footnotes (1)

Key Figures

Tax-withholding shares: 929 shares Share value: $1.95 per share Shares held after transaction: 26,975 shares +1 more

4 metrics

Tax-withholding shares 929 shares Shares delivered for exercise price or tax liability on April 1, 2026

Share value $1.95 per share Value used for the 929-share tax-withholding disposition

Shares held after transaction 26,975 shares Common stock directly owned by CFO Melissa Tosca after the Form 4 event

Tax-withholding count 1 transaction Single F-code tax-withholding disposition reported in this Form 4

Key Terms

tax-withholding disposition, Form 4, Common Stock, Payment of exercise price or tax liability by delivering securities

4 terms

tax-withholding disposition financial

"transaction_action: "tax-withholding disposition""

A tax-withholding disposition is an event or transaction—such as selling or transferring securities, exercising options, or receiving compensation—that triggers a requirement to hold back part of the payment and remit it to tax authorities. It matters to investors because it reduces the cash they receive immediately and can change the timing and amount of taxable income, like a cashier taking a portion of your sale proceeds to pay taxes before you get the rest.

Form 4 regulatory

"INSIDER FILING DATA (Form 4):"

Form 4 is a official document that company insiders, such as executives or major shareholders, file with regulators whenever they buy or sell company shares. It provides transparency about how those with inside knowledge are trading, helping investors see if insiders are confident in the company's prospects or may be selling for personal reasons. This information can influence investor decisions by revealing insiders' perspectives on the company's value.

Common Stock financial

"security_title: "Common Stock""

Common stock represents ownership shares in a company, giving investors a stake in its success and a say in important decisions through voting rights. It is the most common type of stock traded on markets and can provide income through dividends, as well as potential for value growth. For investors, holding common stock means sharing in the company’s profits and risks.

Payment of exercise price or tax liability by delivering securities financial

"transaction_code_description: "Payment of exercise price or tax liability by delivering securities""

Form 4 Insider Transactions: What Each Field Means →

SEC Form 4

FORM 4

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

OMB APPROVAL

OMB Number:			3235-0287
Estimated average burden
hours per response:			0.5

Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.

1. Name and Address of Reporting Person^*

Tosca Melissa

(Last) (First) (Middle)

C/O KIORA PHARMACEUTICALS, INC.

169 SAXONY RD., SUITE 212

(Street)

ENCINITAS CALIFORNIA 92024

(City) (State) (Zip)

UNITED STATES

(Country)

2. Issuer Name and Ticker or Trading Symbol
KIORA PHARMACEUTICALS INC [ KPRX ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

	Director		10% Owner
X	Officer (give title below)		Other (specify below)
	CFO

2a. Foreign Trading Symbol

3. Date of Earliest Transaction (Month/Day/Year)
04/01/2026

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

4. If Amendment, Date of Original Filed (Month/Day/Year)

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
			Code	V	Amount	(A) or (D)	Price
Common Stock	04/01/2026		F		929	D	$1.95	26,975	D

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Explanation of Responses:

Remarks:

Net share settlement, shares withheld for employee tax obligation upon vesting of restricted stock.

	/s/ Melissa Tosca	04/02/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 4: SEC 1474 (03-26)

FAQ

What insider transaction did KPRX report for CFO Melissa Tosca?

Kiora Pharmaceuticals reported that CFO Melissa Tosca used 929 common shares to satisfy an exercise price or tax liability. The shares were valued at $1.95 each, and the event was recorded as a tax-withholding disposition, not an open-market trade.

How many KPRX shares were involved in Melissa Tosca’s tax-withholding disposition?

The transaction involved 929 shares of Kiora Pharmaceuticals common stock. These shares were delivered to cover an exercise price or tax liability at $1.95 per share, reflecting a relatively small movement compared with her remaining equity position in the company.

What is Melissa Tosca’s KPRX shareholding after this Form 4 transaction?

Following the tax-withholding disposition, CFO Melissa Tosca directly holds 26,975 shares of Kiora Pharmaceuticals common stock. This post-transaction balance shows that the 929 shares used for tax or exercise obligations represent only a minor reduction in her overall holdings.

Was the KPRX insider transaction an open-market sale or a tax event?

The Kiora Pharmaceuticals insider transaction was a tax-related event, not an open-market sale. It is coded as an F transaction, meaning shares were delivered to pay an exercise price or tax liability, classified as a tax-withholding disposition under SEC Form 4 rules.

What price per share was used in the KPRX CFO’s tax-withholding disposition?

The 929 Kiora Pharmaceuticals common shares were valued at $1.95 per share for this tax-withholding disposition. This price is used to calculate the value of shares delivered to satisfy the exercise price or related tax obligations disclosed in the Form 4 filing.