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v3.25.3

Segment Information (Details) - USD ($) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2025 | Sep. 30, 2024 | Sep. 30, 2025 | Sep. 30, 2024
Segment, Reconciliation of Other Items from Segments to Consolidated [Line Items] |  |  |  |
Total Revenue | $ 0 | $ 0 | $ 0 | $ 16,020,000
Less: Significant and Other Segment Expenses |  |  |  |
General and Administrative | 1,443,827 | 1,380,997 | 4,287,075 | 4,215,411
Research and Development | 2,729,891 | 2,184,991 | 7,852,267 | 5,917,868
KIO-301 Collaboration Credit | (1,658,248) | (867,760) | (5,310,288) | (2,200,298)
In-Process R&D Impairment | 0 | 2,008,000 | 0 | 2,008,000
Change in Fair Value of Contingent Consideration | (1,721,033) | (1,103,991) | (1,308,067) | (995,951)
Income Tax Benefit | (643,129) | 0 | (632,179) | 0
Net (Loss) Income | 26,806 | (3,413,326) | (4,318,633) | 7,818,235
Reportable Segment |  |  |  |
Segment, Reconciliation of Other Items from Segments to Consolidated [Line Items] |  |  |  |
Total Revenue | 0 | 0 | 0 | 16,020,000
Less: Significant and Other Segment Expenses |  |  |  |
General and Administrative | 1,443,827 | 1,380,997 | 4,287,075 | 4,215,411
KIO-301 Collaboration Credit | (1,658,248) | (867,760) | (5,310,288) | (2,200,298)
In-Process R&D Impairment | 0 | 2,008,000 | 0 | 2,008,000
Change in Fair Value of Contingent Consideration | (1,721,033) | (1,103,991) | (1,308,067) | (995,951)
Interest Income, Net | (201,822) | (248,840) | (703,692) | (813,989)
Other Segment Expenses | 23,708 | 59,929 | 133,517 | 70,724
Income Tax Benefit | (643,129) | 0 | (632,179) | 0
Net (Loss) Income | 26,806 | (3,413,326) | (4,318,633) | 7,818,235
KIO-101 | Reportable Segment |  |  |  |
Less: Significant and Other Segment Expenses |  |  |  |
Research and Development | 11,223 | 8,525 | 18,017 | 21,609
KIO-104 | Reportable Segment |  |  |  |
Less: Significant and Other Segment Expenses |  |  |  |
Research and Development | 255,085 | 611,722 | 532,106 | 637,619
KIO-201 | Reportable Segment |  |  |  |
Less: Significant and Other Segment Expenses |  |  |  |
Research and Development | 0 | 0 | 0 | 30,875
KIO-301 | Reportable Segment |  |  |  |
Less: Significant and Other Segment Expenses |  |  |  |
Research and Development | 2,057,678 | 743,842 | 6,285,162 | 2,850,958
Unallocated R&D Expenses | Reportable Segment |  |  |  |
Less: Significant and Other Segment Expenses |  |  |  |
Research and Development | $ 405,905 | $ 820,902 | $ 1,016,981 | $ 2,376,807

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