XML 63 R52.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2

LOSS PER SHARE - Antidilutive Securities (Details) - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Outstanding securities excluded from the computation of diluted weighted average shares outstanding
Outstanding securities excluded from the computation of diluted weighted average shares outstanding (in shares)	8,308,092	5,654,811
Employee stock options
Outstanding securities excluded from the computation of diluted weighted average shares outstanding
Outstanding securities excluded from the computation of diluted weighted average shares outstanding (in shares)	957,714	191,475
RSU and PSU
Outstanding securities excluded from the computation of diluted weighted average shares outstanding
Outstanding securities excluded from the computation of diluted weighted average shares outstanding (in shares)	838,575	144,633
Warrants
Outstanding securities excluded from the computation of diluted weighted average shares outstanding
Outstanding securities excluded from the computation of diluted weighted average shares outstanding (in shares)	4,303	4,303
Convertible preferred stock
Outstanding securities excluded from the computation of diluted weighted average shares outstanding
Outstanding securities excluded from the computation of diluted weighted average shares outstanding (in shares)	6,507,500	5,314,400

X

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

+ Details

Name:	us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_EmployeeStockOptionMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=kala_RestrictedStockUnitsRSUAndPerformanceSharesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_ConvertiblePreferredStockMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: