| Schedule of fair value of consideration transferred |
| | | | | | | | | | | Common | | Price per | | | | | | Shares | | Share (a) | | Amount | Contingent Consideration at Fair Value | | | | | | | $ | 1,007,556 | Cash Consideration | | | | | | | | 97,066 | Kiora Common Stock | | 33,798 | | $ | 2.01 | | | 67,934 | Total Fair Value of Consideration | | | | | | | $ | 1,172,556 |
| (a) | Average closing price of the Company’s common stock for five trading days immediately preceding October 21, 2021. |
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| Summary of purchase price allocation and estimated fair value |
| | | | Current Assets | | $ | 5,290 | Intangible Assets | | | 1,063,000 | Goodwill | | | 406,599 | Accounts Payable | | | (36,525) | Deferred Tax Liability | | | (265,808) | Total Fair Value of Asset and Liabilities Purchased | | $ | 1,172,556 |
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