ASLAN Pharmaceuticals (ASLN) 20-F 24 Mar 23 2022 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2022 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Registrant Name	ASLAN Pharmaceuticals Limited
Entity Central Index Key	0001722926
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding	402,116,835
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity File Number	001-38475
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	3 Temasek Avenue Level 18 Centennial Tower
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	039190
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Registration Statement	false
Document Accounting Standard	International Financial Reporting Standards
ICFR Auditor Attestation Flag	false
Auditor Firm ID	1046
Auditor Name	Deloitte & Touche LLP
Auditor Location	Singapore
American Depositary Shares (ADSs), each representing five ordinary shares, par value NT$10 per ordinary share
Document Information [Line Items]
Title of 12(b) Security	American Depositary Shares (ADSs), each representing twenty-five ordinary shares, par value $0.01 per share
Trading Symbol	ASLN
Security Exchange Name	NASDAQ
Ordinary shares, par value NT$10 per share
Document Information [Line Items]
Title of 12(b) Security	Ordinary shares, par value $0.01 per share *
Security Exchange Name	NASDAQ
No Trading Symbol Flag	true
Business Contact
Document Information [Line Items]
City Area Code	+65
Local Phone Number	6817 9598
Contact Personnel Name	Carl Firth
Entity Address, Address Line One	3 Temasek Avenue Level 18 Centennial Tower
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	039190
Contact Personnel Email Address	investor@aslanpharma.com

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash and cash equivalents (Note 6)	$ 56,902,077	$ 90,167,967
Other assets (Note 7)	3,976,350	3,612,846
Total current assets	60,878,427	93,780,813
NON-CURRENT ASSETS
Investment in associate company (Note 10)	8,587	494,728
Property, plant and equipment, net	43,140	34,979
Right-of-use assets	249,601	197,746
Intangible assets (Note 11)	5,836	9,956
Total non-current assets	307,164	737,409
TOTAL ASSETS	61,185,591	94,518,222
CURRENT LIABILITIES
Trade payables (Note 12)	12,784,485	3,116,786
Other payables (Note 12)	2,325,038	2,817,909
Current borrowings (Notes 13 and 21)	7,748,831
Lease liabilities – current (Note 21)	215,671	199,124
Financial liabilities at fair value through profit or loss (Notes 8 and 22)	90,213	223,352
Total current liabilities	23,164,238	6,357,171
NON-CURRENT LIABILITY
Long-term borrowings (Notes 13 and 21)	29,656,133	30,857,308
Total non-current liability	29,656,133	30,857,308
TOTAL LIABILITY	52,820,371	37,214,479
EQUITY ATTRIBUTABLE TO STOCKHOLDERS OF THE COMPANY (Note 14)
Ordinary shares	63,019,962	63,019,962
Capital surplus	223,910,955	221,467,061
Accumulated deficit	(278,386,749)	(227,004,332)
Other reserves	(178,948)	(178,948)
Total equity attributable to stockholders of the Company	8,365,220	57,303,743
Total equity	8,365,220	57,303,743
TOTAL LIABILITIES AND EQUITY	$ 61,185,591	$ 94,518,222

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Of Comprehensive Income [Line Items]
NET REVENUE	$ 0	$ 0
OPERATING EXPENSES
General and administrative expenses	(9,881,993)	(11,825,131)	$ (7,169,177)
Research and development expenses	(38,000,494)	(22,021,321)	(9,314,120)
Total operating expenses	(47,882,487)	(33,846,452)	(16,483,297)
LOSS FROM OPERATIONS	(47,882,487)	(33,846,452)	(16,483,297)
NON-OPERATING INCOME AND EXPENSES
Interest income	354,457	219	592
Other income (Note 16a)	386,138	1,108,072	888,046
Gain on dilution of subsidiary and recognition of associate (Note 9)		2,307,735
Other gains and losses (Note 16b)	(29,583)	1,106,510	(129,299)
Finance costs (Note 16c)	(3,675,689)	(1,860,954)	(1,247,331)
Total non-operating income and expenses	(2,964,677)	2,661,582	(487,992)
Share in losses of associate company, accounted for using equity method (Note 10)	(436,032)	(405,712)
LOSS BEFORE INCOME TAX (Note 16)	(51,283,196)	(31,590,582)	(16,971,289)
INCOME TAX EXPENSE (Note 17)	(99,221)
NET LOSS FOR THE YEAR	(51,382,417)	(31,590,582)	(16,971,289)
Items that will not be reclassified subsequently to profit or loss:
Unrealised loss on investments in equity instruments at fair value through other comprehensive income			(123,864)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(51,382,417)	(31,590,582)	(17,095,153)
NET LOSS ATTRIBUTABLE TO
Stockholders of the Company	(51,382,417)	(31,321,618)	(16,197,889)
Non-controlling interests		(268,964)	(773,400)
NET LOSS FOR THE YEAR	(51,382,417)	(31,590,582)	(16,971,289)
TOTAL COMPREHENSIVE LOSS ATTRIBUTABLE TO
Stockholders of the Company	(51,382,417)	(31,321,618)	(16,321,753)
Non-controlling interests		(268,964)	(773,400)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	$ (51,382,417)	$ (31,590,582)	$ (17,095,153)
LOSS PER ORDINARY SHARE (Note 18)
Basic and diluted	$ (0.15)	$ (0.10)	$ (0.08)
After The ADS Ratio Change
LOSS PER ORDINARY SHARE (Note 18)
Basic and diluted	$ (3.68)	$ (2.40)	$ (2.11)

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($)	Total	Ordinary Shares	Capital Surplus	Capital Surplus Ordinary Surplus	Capital Surplus Share Options Reserve	Capital Surplus Other	Accumulated Deficit	Unrealized Valuation Loss on Equity Instrument at Fair Value Through Other Comprehensive Income	Non-controlling Interests
Beginning balance at Dec. 31, 2019	$ (603,274)	$ 61,366,844	$ 116,495,710	$ 108,800,191	$ 6,274,591	$ 1,420,928	$ (179,484,825)	$ (55,084)	$ 1,074,081
Beginning balance, shares at Dec. 31, 2019		189,954,970
Issuance of new share capital	7,643,240	$ 459,393	7,183,847	7,183,847
Issuance of new share capital, shares		19,720,500
Transaction costs attributable to the issuance of ordinary shares	(229,297)		(229,297)	(229,297)
Recognition of employee share options expense by the Company (Note 19)	132,200		132,200		132,200
Net loss	(16,971,289)						(16,197,889)		(773,400)
Other comprehensive loss, net of income tax	(123,864)							(123,864)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(17,095,153)						(16,197,889)	(123,864)	(773,400)
Ending balance at Dec. 31, 2020	(10,152,284)	$ 61,826,237	123,582,460	115,754,741	6,406,791	1,420,928	(195,682,714)	(178,948)	300,681
Ending balance, shares at Dec. 31, 2020		209,675,470
Issuance of new share capital	101,555,708	$ 1,167,371	100,388,337	100,388,337
Issuance of new share capital, shares		136,412,540
Transaction costs attributable to the issuance of ordinary shares	(4,576,671)		(4,576,671)	(4,576,671)
Exercise of employee share options (Note 19)	221,710	$ 5,900	215,810	726,976	(511,166)
Exercise of employee share options (Note 19), share		590,000
Recognition of employee share options expense by the Company (Note 19)	2,428,128		2,428,128		2,428,128
Warrants exercised	825,800	$ 20,454	805,346	805,346
Warrants exercised, shares		2,045,355
Non-controlling interests derecognised due to dilution of subsidiary	(31,717)								(31,717)
Reclassification of capital reserve to profit or loss (Note 9b)	(1,376,349)		(1,376,349)			(1,376,349)
Net loss	(31,590,582)						(31,321,618)		(268,964)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(31,590,582)						(31,321,618)		$ (268,964)
Ending balance at Dec. 31, 2021	57,303,743	$ 63,019,962	221,467,061	213,098,729	8,323,753	44,579	(227,004,332)	(178,948)
Ending balance, shares at Dec. 31, 2021		348,723,365
Recognition of employee share options expense by the Company (Note 19)	2,443,894		2,443,894		2,443,894
Net loss	(51,382,417)						(51,382,417)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(51,382,417)						(51,382,417)
Ending balance at Dec. 31, 2022	$ 8,365,220	$ 63,019,962	$ 223,910,955	$ 213,098,729	$ 10,767,647	$ 44,579	$ (278,386,749)	$ (178,948)
Ending balance, shares at Dec. 31, 2022		348,723,365

Consolidated Statements of Cash

Consolidated Statements of Cash Flows	12 Months Ended
	Dec. 31, 2022 USD ($) Rate	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES
Loss before income tax	$ (51,283,196)	$ (31,590,582)	$ (16,971,289)
Adjustments for:
Depreciation expenses	327,632	279,660	295,072
Amortization expenses	4,120	2,564	2,685
Net gain on fair value changes of financial assets and liabilities at fair value through profit or loss	(133,139)	(488,255)	(78,038)
Finance costs	3,675,689	1,860,954	1,247,331
Interest income	(1,312)	(219)	(592)
Interest income from money market fund	(353,145)
Gain on dilution of subsidiary and recognition of associate		(2,307,735)
Share of loss of associates accounted for using equity method	436,032	405,712
Compensation costs recognized of share-based payment transactions and long-term incentive plan	1,976,760	2,193,367	345,836
Gain on disposal of property, plant and equipment	(1,172)		(968)
Unrealized loss/(gain) on foreign exchange, net	88,866	(230,619)	206,457
Gain on lease termination	(14,115)
Interest accretion income on short-term investment, net of management fee	(87,493)
Others	50,109
Changes in operating assets and liabilities
Increase in other assets	(357,724)	(2,490,143)	(971,126)
Increase in trade payables	9,667,699	797,228	447,715
(Decrease) Increase in other payables	41,545	(2,157,966)	425,825
Decrease in other current labilities		(269,735)
Cash used in operations	(35,962,844)	(33,995,769)	(15,051,092)
Interest received	1,312	219	592
Interest paid	(2,338,715)		(2,490)
Income tax paid	(105,000)
Net cash used in operating activities	(38,405,247)	(33,995,550)	(15,052,990)
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for property, plant and equipment	(27,111)	(36,448)	(5,056)
Proceeds from disposal of property, plant and equipment	1,172		1,214
Payments for intangible assets		(12,360)
Decrease in refundable deposits		20,653	4,769
Interest income from money market fund	353,145
Purchase of short-term investments	(16,512,507)
Proceeds from maturities of short-term investments	16,600,000
Net cash generated from/(used in) investing activities	414,699	(28,155)	927
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from long-term borrowings	5,000,000	20,000,000
Repayment on long-term borrowings		(7,784,087)
Repayment of the principal portion of lease liabilities	(262,798)	(353,649)	(202,605)
Repayment of the interest portion of lease liabilities	(12,544)	(21,510)	(37,935)
Proceeds from exercise of employee share options		1,047,510
Proceeds from new shares issued		101,555,708	7,643,240
Payments for transaction costs attributable to the issuance of ordinary shares		(4,576,671)	(229,297)
Net cash generated from financing activities	4,724,658	109,867,301	7,173,403
NET (DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS	(33,265,890)	75,843,596	(7,878,660)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	90,167,967	14,324,371	22,203,031
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 56,902,077	$ 90,167,967	$ 14,324,371
Supplemental disclosure of cash flow information and non-cash transactions:
Ratio of ordinary shares on non-cash equity transaction | Rate	5
Change in ratio of ordinary shares on non-cash equity transaction | Rate	25

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2022
Disclosure Of Nature Of Operations [Abstract]
Nature of Operations	1. NATURE OF OPERATIONS ASLAN Pharmaceuticals Limited (“ASLAN Cayman”) was incorporated in the Cayman Islands in June 2014 and is the listing vehicle for the listing on the Nasdaq Global Market sponsored with its issuance of American Depositary Shares (“ADSs”) in the United States. ASLAN Cayman and its subsidiaries (collectively referred to as the “Company”) is a clinical-stage immunology focused biopharmaceutical company developing innovative treatments to transform the lives of patients. The Company’s portfolio is led by eblasakimab (also known as ASLAN004), a potential first-in-class human monoclonal antibody that binds to the IL-13 receptor, blocking signaling of two pro-inflammatory cytokines, IL-4 and IL-13 which are central to triggering symptoms of atopic dermatitis, such as redness and itching of the skin. ASLAN Pharmaceuticals Pte. Ltd. was incorporated in Singapore in April 2010 and ASLAN Pharmaceuticals Limited was incorporated in Cayman Islands in June 2014 as the listing vehicle. The Company’s ADSs have been listed on the Nasdaq Capital Market since May 2018 and the ordinary shares were previously listed on TPEx. In August 2020, the Company’s ordinary shares ceased trading on TPEx, and in September 2020, the Company’s shareholders approved the cessation of the public company status in Taiwan, resulting in Nasdaq being the primary listing of the Company’s securities. On September 14, 2022, ASLAN Cayman submitted to the Listing Qualifications Department of Nasdaq an application to transfer the listing of its American Depositary Shares ("ADSs") representing ordinary shares of the Company from the Nasdaq Global Market to the Nasdaq Capital Market. On September 27, 2022, the Company received notice from Nasdaq that its application to transfer listing of its ADSs had been approved. The transfer was effective at the opening of business on September 29, 2022. The Company continues to trade under the symbol "ASLN." The Company has financed its operations to date primarily through the issuance of common shares or ADSs. The Company has incurred net losses since inception. Please refer to Notes 14 and 25(b) for details of the Company’s fund-raising activities.

Approval of Financial Statement

Approval of Financial Statements	12 Months Ended
	Dec. 31, 2022
Disclosure Of Authorization To Issue Financial Statements [Abstract]
Approval of Financial Statements	2. APPROVAL OF FINANCIAL STATEMENTS The consolidated financial statements were approved by the Company’s board of directors on March 24, 2023.

Application of New Amended and

Application of New Amended and Revised Standards and Interpretations	12 Months Ended
	Dec. 31, 2022
Disclosure Of Initial Application Of Standards Or Interpretations [Abstract]
Application of New Amended and Revised Standards and Interpretations	3. APPLICATION OF NEW, AMENDED AND REVISED STANDARDS AND INTERPRETATIONS a. Amendments to the International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standards Board (“IASB”) mandatorily effective for the current year. The application of the amendments to IFRSs included in Amendments to IFRS 3 Reference to the Conceptual Framework , Amendment to IAS 16 Property, Plant and Equipment – Proceeds before Intended Use , Amendments to IAS 37 Onerous Contracts – Cost of Fulfilling a Contract and Annual Improvement to IFRS Accounting Standards 2018 – 2020 Cycle has had no material impact on disclosures or amounts in the Company’s consolidated financial statements. b. New and revised IFRSs issued but not yet effective At the date of authorization of these financial statements, the Company has not applied the following new and revised IFRS Standards that have been issued but are not yet effective: New IFRSs Description Amendments to IAS 1 and IFRS Practice Statement 2 Disclosure of Accounting Policies Amendments to IAS 8 Definition of Accounting Estimates The Company does not expect that the adoption of the Standards listed above will have a material impact on the financial statements of the Company in future periods. New IFRSs Description IFRS 17 (including the June 2020 and December 2021 amendments to IFRS 17) Insurance Contracts IFRS 10 and IAS 28 (amendments) Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to IAS 1 Classification of Liabilities as Current or Non-current Amendments to IAS 1 Non-current Liabilities with Covenants Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction Amendments to IFRS 16 Lease Liability in a Sale and Leaseback The Company anticipates that the application of these amendments may have an impact on the consolidated financial statements in future periods should such transactions arise.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Disclosure Of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Statement of compliance The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated. The accompanying consolidated financial statements have been prepared in conformity with IFRS issued by the IASB. b. Basis of preparation The consolidated financial statements have been prepared on the historical cost basis except for financial instruments and long-term incentive plan payable arising from cash-settled share-based payment arrangements which are measured at fair value. c. Classification of current and non-current assets and liabilities Current assets include: 1) Assets held primarily for the purpose of trading; 2) Assets expected to be realized within 12 months after the reporting period; and 3) Cash and cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. Current liabilities include: 1) Liabilities held primarily for the purpose of trading; 2) Liabilities due to be settled within 12 months after the reporting period; and 3) Liabilities for which the Company does not have an unconditional right to defer settlement for at least 12 months after the reporting period. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. Assets and liabilities that are not classified as current are classified as non-current. d. Basis of consolidation The consolidated financial statements include the financial statements of ASLAN Cayman and entities controlled by ASLAN Cayman (its subsidiaries). The consolidated financial statements incorporate the financial statements of ASLAN Cayman and entities controlled by ASLAN Cayman (its subsidiaries) made up to December 31 each year. Control is achieved when the Company: • Has the power over the investee; • Is exposed, or has rights, to variable returns from its involvement with the investee; and • Has the ability to use its power to affects its returns. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. When the Company has less than a majority of the voting rights of an investee, it considers that it has power over the investee when the voting rights are sufficient to give it the practical ability to direct the relevant activities of the investee unilaterally. The Company considers all relevant facts and circumstances in assessing whether or not the Company’s voting rights in an investee are sufficient to give it power, including: • The size of the Company’s holding of voting rights relative to the size and dispersion of holdings of the other vote holders; • Potential voting rights held by the Company, other vote holders or other parties; • Rights arising from other contractual arrangements; and • Any additional facts and circumstances that indicate that the Company has, or does not have, the current ability to direct the relevant activities at the time that decisions need to be made, including voting patterns at previous shareholders’ meetings. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired or disposed of during the year are included in profit or loss from the date the Company gains control until the date when the Company ceases to control the subsidiary. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between the members of the Company are eliminated on consolidation. Non-controlling interests in subsidiaries are identified separately from the Company’s equity therein. Those interests of non-controlling shareholders that are present ownership interests entitling their holders to a proportionate share of net assets upon liquidation may initially be measured at fair value or at the non-controlling interests’ proportionate share of the fair value of the acquiree’s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Other non-controlling interests are initially measured at fair value. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in equity. Profit or loss and each component of other comprehensive income are attributed to the stockholders of the Company and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the stockholders of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. Changes in the Company’s ownership interests in subsidiaries that do not result in the Company losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the interests of the Company and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to stockholders of the Company. When the Company loses control of a subsidiary, the gain or loss on disposal recognized in profit or loss is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), less liabilities of the subsidiary and any non-controlling interests. All amounts previously recognized in other comprehensive income in relation to that subsidiary are accounted for as if the Company had directly disposed of the related assets or liabilities of the subsidiary (i.e. reclassified to profit or loss or transferred to another category of equity as required/permitted by applicable IFRS Standards). The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the fair value on initial recognition for subsequent accounting under IFRS 9 when applicable, or the cost on initial recognition of an investment in an associate or a joint venture. Associates An associate is an entity over which the Company has significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The results and assets and liabilities of associates are incorporated in these financial statements using the equity method of accounting, except when the investment is classified as held for sale, in which case it is accounted for in accordance with IFRS 5 “Non-current Assets Held for Sale and Discontinued Operations”. Under the equity method, an investment in an associate is initially recognized in the consolidated balance sheet at cost and adjusted thereafter to recognize the Company’s share of the profit or loss and other comprehensive income of the associate. When the Company’s share of losses of an associate exceeds the Company’s interest in that associate (which includes any long-term interests that, in substance, form part of the Company’s net investment in the associate), the Company discontinues recognizing its share of further losses. Additional losses are recognized only to the extent that the Company has incurred legal or constructive obligations or made payments on behalf of the associate. An investment in an associate is accounted for using the equity method from the date on which the investee becomes an associate. On acquisition of the investment in an associate, any excess of the cost of the investment over the Company’s share of the net fair value of the identifiable assets and liabilities of the investee is recognized as goodwill, which is included within the carrying amount of the investment. Any excess of the Company’s share of the net fair value of the identifiable assets and liabilities over the cost of the investment, after reassessment, is recognized immediately in profit or loss in the period in which the investment is acquired. The requirements of IAS 36 Impairment of Assets are applied to determine whether it is necessary to recognize any impairment loss with respect to the Company’s investment in an associate. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment in accordance with IAS 36 as a single asset by comparing its recoverable amount (higher of value in use and fair value less costs of disposal) with its carrying amount, any impairment loss recognized forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognized in accordance with IAS 36 to the extent that the recoverable amount of the investment subsequently increases. The Company discontinues the use of the equity method from the date when the investment ceases to be an associate. When the Company retains an interest in the former associate and the retained interest is a financial asset, the Company measures the retained interest at fair value at that date and the fair value is regarded as its fair value on initial recognition in accordance with IFRS 9. The difference between the carrying amount of the associate at the date the equity method was discontinued, and the fair value of any retained interest and any proceeds from disposing of a part interest in the associate is included in the determination of the gain or loss on disposal of the associate. In addition, the Company accounts for all amounts previously recognized in other comprehensive income in relation to that associate on the same basis as would be required if that associate had directly disposed of the related assets or liabilities. Therefore, if a gain or loss previously recognized in other comprehensive income by that associate would be reclassified to profit or loss on the disposal of the related assets or liabilities, the Company reclassifies the gain or loss from equity to profit or loss (as a reclassification adjustment) when the associate is disposed off. When the Company reduces its ownership interest in an associate, but the Company continues to use the equity method, the Company reclassifies to profit or loss the proportion of the gain or loss that had previously been recognized in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be reclassified to profit or loss on the disposal of the related assets or liabilities. When a Company entity transacts with an associate of the Company, profits and losses resulting from the transactions with the associate are recognized in the Company’s consolidated financial statements only to the extent of interests in the associate that are not related to the Company. See Note 9 and Note 10 for detailed information on subsidiaries and on associates respectively (including percentages of ownership and main businesses). e. Foreign currencies Both the functional currency and reporting currency of the Company is the U.S. dollar. Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the end of the reporting period. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the year are converted into the functional currencies at the applicable rates of exchange prevailing at the dates of the transactions. Exchange differences are recognized in “other gains and losses, net” in the consolidated statement of comprehensive loss. f. Intangible assets 1) Intangible assets acquired separately Intangible assets with finite useful lives that are acquired separately are initially measured at cost and subsequently measured at cost, less accumulated amortization and accumulated impairment loss. Amortization is recognized on a straight-line basis. The estimated useful lives, residual values, and amortization methods are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are measured at cost, less accumulated impairment loss. 2) Internally-generated intangible assets – research and development expenditures Expenditure on research activities is recognized as an expense in the period in which it is incurred. An internally-generated intangible asset arising from the development phase of an internal project is recognized only if all of the following have been demonstrated: a) The technical feasibility of completing the intangible asset so that it will be available for use or sale; b) The intention to complete the intangible asset and use or sell it; c) The ability to use or sell the intangible asset; d) The manner in which intangible asset will generate probable future economic benefits; e) The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and f) The ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognized for internally-generated intangible assets is the sum of the expenditure incurred from the date when an intangible asset first meets the recognition criteria listed above. Subsequent to initial recognition, they are measured on the same basis as intangible assets that are acquired separately. 3) Derecognition of intangible assets An intangible asset is derecognized on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or loss when the asset is derecognized. g. Impairment of tangible and intangible assets At the end of each reporting period, the Company reviews the carrying amounts of its tangible and intangible assets in order to determine whether there is any indication that those assets have suffered any impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. When it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Intangible assets with indefinite useful lives and intangible assets not yet available are not subject to amortization, but are tested annually for impairment or more frequently if there are indicators of impairment. In respect of the impairment indicators, the Company considers both internal and external sources of information to determine whether an asset may be impaired, which may include the significant underperformance of the business in relation to expectations, significant negative industry or economic trends, and significant changes or planned changes with adverse effects in the use of the assets, as well as the internal reporting which indicates the economic performance of an asset is worse than expected. If any such indicators exist, the Company will estimate the recoverable amount of such indefinite-lived intangible asset and compare it with its carrying amount. The recoverable amount is the higher of fair value less costs of disposal and value in use. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount, with the resulting impairment loss recognized in profit or loss. When an impairment loss is subsequently reversed, the carrying amount of the corresponding asset or cash-generating unit is increased to the revised estimate of its recoverable amount, but only to the extent of the carrying amount that would have been determined had no impairment loss been recognized on the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognized in profit or loss. h. Financial instruments Financial assets and financial liabilities are recognized when a Company entity becomes a party to the contractual provisions of the instruments. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issuance of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss (i.e., FVTPL)) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss. 1) Financial asset All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. a) Measurement categories Financial assets are classified into the following categories: Financial assets at FVTPL, financial assets at amortized cost and equity instruments at fair value through other comprehensive income (i.e., FVTOCI). i. Financial assets at FVTPL Money market funds are classified as FVTPL as they do not meet the conditions to be classified as amortized cost or FVTOCI. Financial assets at FVTPL are subsequently measured at fair value, with any gains or losses arising on remeasurement recognized in other gains or losses. ii. Financial assets at amortized cost A financial asset shall be measured at amortized cost if both of the following conditions are met: i) The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and ii) The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. For the financial assets measured at amortized cost (including cash and cash equivalents and refundable deposits), the Company applies the effective interest method to the gross carrying amount at amortized cost less any impairment from initial recognition. Any foreign exchange gains and losses are recognized in profit or loss. Interest income is calculated by applying the effective interest rate to the gross carrying amount of such a financial asset. Short-term investments have been purchased during the year and have matured before the end of the year. These have been assessed to be financial assets held at amortized cost. Interest accretion income on short-term investment is recognized in profit or loss and as part of "Other Income" line item. Cash equivalents include time deposits and money markets funds, which are highly liquid, readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. These cash equivalents are held for the purpose of meeting short-term cash commitments. iii. Investments in equity instruments at FVTOCI On initial recognition, the Company may make an irrevocable election to designate investments in equity instruments as at FVTOCI. Designation as at FVTOCI is not permitted if the equity investment is held for trading or if it is contingent consideration recognized by an acquirer in a business combination. Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognized in other comprehensive income and accumulated in other equity. The cumulative gain or loss will not be reclassified to profit or loss on disposal of the equity investments; instead, it will be transferred to retained earnings. Dividends on these investments in equity instruments are recognized in profit or loss when the Company’s right to receive the dividends is established, unless the dividends clearly represent a recovery of part of the cost of the investment. Fair value hierarchy levels 1 to 3 are based on the degree to which the fair value is observable: • Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; • Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and • Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). b) Impairment of financial assets The Company recognizes a loss allowance for expected credit losses on financial assets at amortized cost. For financial instruments, the Company recognizes lifetime expected credit losses (i.e., ECLs) when there has been a significant increase in credit risk since initial recognition. If, on the other hand, the credit risk on a financial instrument has not increased significantly since initial recognition, the Company measures the loss allowance for that financial instrument at an amount equal to 12-month ECLs. Expected credit losses reflect the weighted average of credit losses with the respective risks of default occurring as the weights. Lifetime ECLs represent the expected credit losses that will result from all possible default events over the expected life of a financial instrument. In contrast, 12-month ECLs represent the portion of lifetime ECLs that is expected to result from default events on a financial instrument that are possible within 12 months after the reporting date. The Company recognizes an impairment gain or loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account. c) Derecognition of financial assets The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expire or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party. On derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. On derecognition of an investment in an equity instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss, and the cumulative gain or loss which had been recognized in other comprehensive income is transferred directly to retained earnings, without recycling through profit or loss. 2) Equity instruments Debt and equity instruments issued by the Company entity are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments issued by the Company entity are recognized at the proceeds received, net of direct issue costs. No gain or loss is recognized in profit or loss on the issuance of the Company’s own equity instruments. 3) Financial liabilities a) Subsequent measurement Except the following situations, all financial liabilities are measured at amortized cost using the effective interest method: 1) Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when such financial liabilities are either held for trading or are designated as at FVTPL. Financial liabilities held for trading are stated at fair value, and any gains or losses on such financial liabilities are recognized in other gains or losses. Fair value is determined in the manner described in Note 22. b) Derecognition of financial liabilities The difference between the carrying amount of a financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. When the Company exchanges with the existing lender one debt instrument into another one with substantially different terms, such exchange is accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability. Similarly, the Company accounts for substantial modification of terms of an existing liability or part of it as an extinguishment of the original financial liability and the recognition of a new liability. It is assumed that the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective rate is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. If the modification is not substantial, the difference between: (1) the carrying amount of the liability before the modification; and (2) the present value of the cash flows after modification is recognized in profit or loss as the modification gain or loss within other gains and losses. 4) Compound instruments The component parts of compound instruments issued by the Company are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. A component part that will be settled by the exchange of a fixed amount of cash or another financial asset for a fixed number of the Company’s own equity instruments is an equity instrument. At the date of issue, the fair value of the liability component is estimated using the prevailing market interest rate for similar non-convertible instruments. This amount is recorded as a liability on an amortized cost basis using the effective interest method until extinguished upon conversion or upon the instrument’s maturity date. 5) Derivative financial instruments Derivatives embedded in non-derivative host contracts that are not financial assets that is within the scope of IFRS 9 (e.g. financial liabilities) are treated as separate derivatives when they meet the definition of a derivative; their risks and characteristics are not closely related to those of the host contracts; and the host contracts are not measured at FVTPL. The derivatives are measured at FVTPL (Note 13(b)). i. Research and development expenses Elements of research and development expenses primarily include: 1) Payroll and other related costs of personnel engaged in research and development activities; 2) Costs related to preclinical testing of the Company’s technologies under development and clinical trials, such as payments to contract research organizations (“CROs”), investigators and clinical trial sites that conduct the Company’s clinical studies; 3) Costs to develop the product candidates, including raw materials, supplies and product testing related expenses; and 4) Other research and development expenses. Research and development expenses are expensed as incurred when these expenditures relate to the Company’s research and development services and have no alternative future uses. The conditions enabling the capitalization of development costs as an asset have not yet been met and, therefore, all development expenditures are recognized in profit or loss when incurred. j. Share-based payment arrangements Equity-settled share-based payments to employees are measured at the fair value of the equity instruments at the grant date. The fair value determined at the grant date of the employee share options is expensed on a straight-line basis over the vesting period, based on the Company’s estimate of the number of employee share options that will eventually vest, with a corresponding increase in “capital surplus - share options reserve”. The fair value determined at the grant date of the employee share options is recognized as an expense in full at the grant date when the share options granted vest immediately. At the end of each reporting period, the Company revises its estimate of the number of employee share options expected to vest. The impact of the revision of the original estimates is recognized in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the capital surplus. The fair value of the amount payable to beneficiaries in respect of bonus entitlement unit grants, which are settled in cash, is recognized as an expense with a corresponding increase in liabilities, over the period during which the beneficiaries become unconditionally entitled to payment. The amount is remeasured at each reporting date and at settlement based on the fair value of the bonus entitlement units. Any changes in the liability are recognized in profit or loss. Modification of the terms on which equity instruments were granted may have an effect on the expense that will be recorded. In accordance with IFRS 2, modifications also apply to instruments modified after their vesting date. If the fair value of the new instruments is more than the fair value of the old instruments (e.g. by reduction of the exercise price or issuance of additional instruments), the incremental amount is recognized over the remaining vesting period in a manner similar to the original amount. If the modification occurs after the vesting period, the incremental amount is recognized immediately. If the fair value of the new instruments is less than the fair value of the old instruments, the original fair value of the equity instruments granted is expensed as if the modification never occurred. k. Taxation The provision for income tax recognized in profit or loss comprises current and deferred tax. Current tax is income tax paid and payable for the current year based on the taxable profit of the year and any adjustments to tax payable (or receivable) in respect of prior years. Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit or loss. Deferred tax assets are recognized to the extent that it is probable that future taxable profits will be available against which the temporary differences can be utilized. The carrying amount is reviewed at the end of each reporting period on the same basis. Deferred tax is measured at the tax rates that are expected to apply in the period in which the asset or liability is settled, based on tax rates that have been enacted or substantively enacted by the end of the reporting period. l. Cash and short-term deposits Cash and short-term deposits in the statement of financial position comprise cash at banks and on hand and short-term highly liquid deposits with a maturity of three months or less, that are readily convertible to a known amount of cash and subject to an insignificant risk of changes in value. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash, short-term deposits and money market fund, as defined above, as they are considered an integral part of the Company’s cash management.

Critical Accounting Judgments a

Critical Accounting Judgments and Key Sources of Estimation Uncertainty	12 Months Ended
	Dec. 31, 2022
Disclosure Of Accounting Judgements And Estimates [Abstract]
Critical Accounting Judgments and Key Sources of Estimation Uncertainty	5. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY In applying the Company’s accounting policies, which are described in Note 4, the directors are required to make judgements (other than those involving estimations) that have a significant impact on the amounts recognized and to make estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Critical judgements and estimation in applying the Company’s accounting policies Key Sources of Critical Judgements The below are the instances of application of critical judgement which are expected to have a significant effect on the amounts recognized in the financial statements. Dilution of subsidiary and recognition of associate As further described in Note 9, on April 28, 2021, the Company’s shareholding in Jaguahr Therapeutics Pte. Ltd (“JAGUAHR”) was diluted from 55 % to 35 % resulting in a loss of control. The Company retains the right to offer to purchase, and, upon valid exercise to buy back all or part of the equity held by Bukwang at a price equal to three times the amount invested by Bukwang upon receiving Bukwang’s acceptance notice which are deemed potential voting rights. Given that JAGUAHR is at an early stage of product development, the Company has assessed that the potential voting rights are not considered substantive, and thus JAGUAHR has not been consolidated as of December 31, 2021, and 2022. Key Sources of Estimation Uncertainty The below are the critical accounting estimates, that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognized in financial statements. Fair value measurements and valuation processes Some of the Company’s assets and liabilities are measured at fair value for financial reporting purposes. The Head of Finance is responsible to determine the appropriate valuation techniques and inputs for fair value measurements. In estimating the fair value of an asset or a liability, the Company uses market-observable data to the extent it is available. Where Level 1 inputs are not available, the Company engages third party qualified valuers to assist in performing the valuation. The senior management team reports to the board of directors of the Company quarterly to explain the cause of fluctuations in the fair value of the assets and liabilities. The valuations of the Company’s assets and liabilities that are measured at fair value are sensitive to changes in one or more unobservable inputs which are considered reasonably possible within the next financial year. Further information on the carrying amounts of these assets and the sensitivity of those amounts to changes in unobservable inputs are provided in Note 22.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2022
Cash And Cash Equivalents [Abstract]
Cash and Cash Equivalents	6. CASH AND CASH EQUIVALENTS December 31, December 31, 2021 2022 Cash in hand $ 294 $ 256 Cash in banks 90,167,673 26,456,482 Money market fund — 30,445,339 $ 90,167,967 $ 56,902,077 Cash in banks comprise cash and short-term bank deposits with an original maturity of three months. In February 2022, the Company engaged an asset management bank to obtain better returns on the Company’s cash pursuant to Company’s Investment Policy which is designed to permit the Company to earn an attractive rate and return on its investments while limiting the risk, conserve capital and maintain liquidity. The Company classifies all highly liquid investments with stated maturities of three months or less from date of purchase as cash equivalents as they were subject to an insignificant risk of changes in value. The money market fund is highly liquid and invested in quality short-term money market instruments and is readily convertible to a known amount of cash that is subject to an insignificant risk of change. The Company discloses gains arising from such investments as cash flows arising from investing activities in the cash flow statement consistently.

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2022
Other Assets Current And Non Current [Abstract]
Other Assets	7. OTHER ASSETS December 31, December 31, 2021 2022 Prepayments $ 2,733,753 $ 2,942,936 Refundable deposits 879,093 1,033,414 $ 3,612,846 $ 3,976,350 The prepayments are the advanced funds paid to the Company’s contract research organizations (“CROs”) for commencement of the Company’s clinical trials and related preparation work. The refundable deposits are the receivables due from the Company’s CRO upon the project completion and office deposits refundable in normal course of business. All refundable deposits are current as of December 31, 2021, and 2022.

Financial Instruments at Fair V

Financial Instruments at Fair Value Through Profit or Loss	12 Months Ended
	Dec. 31, 2022
Financial Assets At Fair Value Through Profit Or Loss [Abstract]
Financial Instruments at Fair Value Through Profit or Loss	8. FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS December 31, December 31, 2021 2022 Financial liabilities at fair value through profit or loss (FVTPL) - current Derivative financial liabilities – K2HV warrants (a) $ 223,352 $ 90,213 (a) On July 12, 2021, the Company entered into a secured loan facility provided by K2 HealthVentures LLC (K2HV) with warrants, as detailed in Note 13 – “Loan and Security Agreement with K2 HealthVentures LLC”.

Subsidiaries

Subsidiaries	12 Months Ended
	Dec. 31, 2022
Disclosure Of Significant Investments In Subsidiaries [Abstract]
Subsidiaries	9. SUBSIDIARIES Proportion of December 31 Investor Investee Nature of Activities 2021 2022 Remark Subsidiaries ASLAN ASLAN New drug research 100 % 100 % ASLAN ASLAN New drug research 100 % 100 % ASLAN ASLAN New drug research 100 % 100 % ASLAN ASLAN New drug research 100 % 100 % ASLAN ASLAN New drug research 100 % 100 % ASLAN ASLAN New drug research 100 % 0 % a Associate ASLAN Jaguahr Therapeutics New drug research 35 % 35 % b a. Dissolution of ASLAN Pharmaceuticals Taiwan Limited On May 13, 2022, the Company received the official approval letter from Ministry of Economic Affairs, R.O.C. to approve the legal entity dissolution of ASLAN Pharmaceuticals Taiwan Limited, which was incorporated in 2013 . There were no proceeds received from the dissolved entity and the investment in ASLAN Pharmaceuticals Taiwan Limited of $ 166,450 were written down to $ 0 from the books of its wholly owned parent company, ASLAN Pharmaceuticals Pte. Ltd. There is no impact to the consolidated financial statements as the intercompany transactions are eliminated upon consolidation. b. JAGUAHR's accounting from subsidiary to associate On October 15, 2019, the Company established a joint venture with Bukwang Pharmaceutical Co., Ltd., a leading research and development focused Korean pharmaceutical company, to develop antagonists of the aryl hydrocarbon receptor (AhR). The Company at inception owned a controlling stake 55 % of the entity, which is called Jaguahr Therapeutics Pte. Ltd. The Company transferred the global rights to all of the assets related to AhR technology, into Jaguahr Therapeutics Pte. Ltd (“JAGUAHR”). Subject to the fulfilment of certain conditions, Bukwang agreed to invest $ 5.0 million in JAGUAHR in two tranches to fund the development of the assets, identify a lead development compound and file an Investigational New Drug (IND) application (JV Agreement). The first tranche of $ 2.5 million was received by JAGUAHR from Bukwang in October 2019. On April 28, 2021, the second tranche of $ 2.5 million was received from Bukwang which diluted the Company's shareholding to 35 % from 55 %, resulting in loss of control over the subsidiary. The Company has retained a significant influence over JAGUAHR, resulting in an equity accounted associate being recognized. A gain on dilution of subsidiary of $ 2,307,735 representing the reclassification of the capital reserve of $ 1,376,349 , being the initial reserve set up upon formation of the subsidiary, non-controlling interest derecognized of $ 31,717 at the date of dilution and 35 % of the fair value of net identifiable assets of JAGUAHR at the date of the dilution being recognized for the year ended December 31, 2021. Until the IND application is filed, ASLAN Pharmaceuticals Pte. Ltd. retains the right to offer to purchase, and, upon valid exercise to buy back all or part of the equity held by Bukwang at a price equal to three times the amount invested by Bukwang upon receiving Bukwang’s acceptance notice. Given that JAGUAHR is at an early stage of product development, the Company has assessed that the value of the right as $ 0 . Jaguahr Therapeutics Pte. Ltd. is no longer the Company’s consolidated subsidiary as of December 31, 2021, and 2022. Please refer to Note 10 for details. Loss Allocated to Accumulated Non-controlling Interests Non-controlling Interests For the Year Ended 2020 2021* 2020 2021* Jaguahr Therapeutics Pte. Ltd. $ ( 773,400 ) ( 268,964 ) $ 300,681 — The summarized Jaguahr Therapeutics Pte. Ltd. financial information below represents amounts before intragroup eliminations. December 31 December 31 2021* 2022 Current asset** $ 1,384,013 $ 54,906 Current liabilities ( 113,674 ) ( 30,371 ) Equity $ 1,270,339 $ 24,535 For the Year Ended 2020 2021* Revenue $ — $ — Loss for the year $ ( 1,718,666 ) $ ( 1,897,844 ) Other comprehensive loss for the year — — Total comprehensive loss for the year $ ( 1,718,666 ) $ ( 1,897,844 ) Loss attributable to: Stockholders of the Company $ ( 945,266 ) $ ( 1,628,880 ) Non-controlling interests $ ( 773,400 ) $ ( 268,964 ) $ ( 1,718,666 ) $ ( 1,897,844 ) Total comprehensive loss attributable to: Stockholders of the Company $ ( 945,266 ) $ ( 1,628,880 ) Non-controlling interests $ ( 773,400 ) $ ( 268,964 ) $ ( 1,718,666 ) $ ( 1,897,844 ) Net cash outflow from: Operating activities $ ( 1,655,443 ) $ ( 1,923,547 ) Investing activities — — Financing activities — $ 2,500,000 Net cash inflow/(outflow) $ ( 1,655,443 ) $ 576,453 * On April 28, 2021, the Company’s shareholding was diluted from 55 % to 35 % resulting in a loss of control as further detailed above. JAGUAHR's loss for 2022 was $ 1,245,805 and net cash flow from operating activities was $ 1,329,107 . **The current asset represents cash and cash equivalents in its entirety.

Investment in Associate Company

Investment in Associate Company	12 Months Ended
	Dec. 31, 2022
Disclosure Of Significant Investments In Associates [Abstract]
Investment in Associate Company	10. INVESTMENT IN ASSOCIATE COMPANY As of December 31, 2021, and 2022 the Company's 35 % equity holding in Jaguahr Therapeutics Pte. Ltd. was an investment in an associate company, and is accounted for using the equity method in the consolidated financial statements. The carrying amount of the interest in associate company recognized in the consolidated financial statements: 2021 2022 Net assets of associate $ 1,270,339 $ 24,535 Beginning balance $ — $ 494,728 Proportion of the interest sharing the losses of associate 444,620 ( 436,032 ) Loss of interest at the date of dilution of shares in associate 50,108 — Others — ( 50,109 ) Ending balance $ 494,728 $ 8,587

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2022
Disclosure Of Intangible Assets [Abstract]
Intangible Assets	11. INTANGIBLE ASSETS The intangible assets are mainly the Company’s computer software and licenses. As of December 31, 2021, and December 31, 2022, the carrying amounts of those intangible assets were $ 9,956 and $ 5,836 , respectively.

Trade And Other Payables

Trade And Other Payables	12 Months Ended
	Dec. 31, 2022
Trade And Other Payables [Abstract]
Trade and Other Payables	12. TRADE AND OTHER PAYABLES Trade payables Trade payables are the amounts billed to the Company by the vendors and suppliers for goods delivered to or services consumed by the Company in the ordinary course of business. As of December 31, 2021, and December 31, 2022, the carrying amounts of those trade payables were $ 3,116,786 and $ 12,784,485 , respectively and repayable on demand or within the pre-agreed credit terms. Other payables December 31, December 31, 2021 2022 Payables for cash-settled long-term incentive plan (Note 19) $ 701,582 $ 234,448 Payables for salaries and bonuses 1,387,416 1,375,627 Payables for professional fees 507,340 560,578 Interest payables 142,083 — Others 79,488 154,385 Total other payables $ 2,817,909 $ 2,325,038 Maturity analysis: On demand or within 1 year $ 2,817,909 $ 2,325,038

Borrowings

Borrowings	12 Months Ended
	Dec. 31, 2022
Borrowings [Abstract]
Borrowings	13. BORROWINGS December 31, December 31, 2021 2022 Unsecured borrowings at amortized cost Loans from government (a) $ 11,335,661 $ 11,855,579 Secured borrowings at amortized cost Other long-term borrowings (b) $ 19,521,647 $ 25,549,385 Total borrowings $ 30,857,308 $ 37,404,964 Analyzed as: Current and repayable on demand or within 1 year $ — $ 7,748,831 Non-current and repayable more than 1 year $ 30,857,308 $ 29,656,133 Total borrowings $ 30,857,308 $ 37,404,964 a. Loans from government (unsecured) On April 27, 2011, the Singapore Economic Development Board (EDB) awarded the Company a repayable grant (the “Grant”) not exceeding SGD 10 million (equivalent to $ 7,341,127 and $ 7,390,655 as at December 31, 2021 and 2022 respectively) to support the Company’s drug development activities over a five-year qualifying period commencing February 24, 2011 (the “Project”). The Project was successfully implemented, resulting in substantially the full amount of the Grant being disbursed to the Company. In the event any of the Company’s clinical product candidates achieve commercial approval after Phase 3 clinical trials, the Company will be required to repay the funds disbursed to the Company under the Grant plus interest of 6 %. As of December 31, 2021, and December 31, 2022, the amounts of funds disbursed to the Company plus accrued interest were $ 11,335,661 and $ 11,855,579 , respectively. b. Other long-term borrowings (secured) Loan and Security Agreement with K2 HealthVentures On July 12, 2021, ASLAN Pharmaceuticals Limited (the “ASLAN Cayman”) and ASLAN Pharmaceuticals (USA) Inc. as borrowers entered into a Loan, Guaranty, and Security Agreement (the “K2HV Loan Agreement”) with K2 HealthVentures LLC (“K2HV”) as administrative agent, and Ankura Trust Company, LLC as collateral agent. The borrowers’ obligations under the Loan Agreement are guaranteed by ASLAN Pharmaceuticals Pte. Ltd (“ASLAN Singapore”) and any future material subsidiaries and secured by substantially all of ASLAN Cayman’s, ASLAN Singapore’s and any future subsidiary guarantors’ assets, other than intellectual property. The K2HV Loan Agreement provides for up to $ 45.0 million of term loans, consisting of (i) the first tranche of $ 20.0 million available at closing, (ii) the second and third traches in the aggregate amount of $ 10.0 million subject to the Company’s achievement of certain clinical milestones related to farudodstat and eblasakimab and (iii) an uncommitted fourth tranche of up to $ 15.0 million. The term loans bear interest at a floating rate equal to the greater of (i) the prime rate published by Wall Street Journal plus 5.00% or (ii) 8.25 % per annum. The monthly payments are interest-only until August 1, 2023 , which may be extended to August 1, 2024 , upon the Company’s achievement of certain clinical milestones. Subsequent to the interest-only period, the term loans will be payable in equal monthly installments of principal plus accrued and unpaid interest, through the maturity date which is July 1, 2025 . The Company paid the lenders a one-time $ 255,000 facility fee at closing and will be obligated to pay for an additional facility fee equal to 0.85 % of any term loans borrowed under the fourth tranche. In addition, the Company is obligated to pay a final payment fee of 6.25 % of the original principal amount of the term loans at the maturity date. The Company may elect to prepay all, but not less than all, of the term loans prior to the term loan maturity date, subject to a prepayment fee of up to 3.0 % of the then outstanding principal balance. After repayment, no term loans may be borrowed again. On July 12, 2021, the full first tranche of $ 20.0 million available at closing was drawn down. Due to the K2 Warrant described below, the fair value of the first tranche loan on July 12, 2021, was $ 19,311,676 . Subsequent to the interest-only period from July 1, 2021, to July 31, 2023 , the term loans will be payable in equal monthly instalments of principal plus accrued and unpaid interest, through the maturity date which is July 1, 2025. However, the interest-only period can be extended up to 36 months from the loan closing upon announcement of the achievement of positive data for the Company’s Phase 2b clinical study of eblasakimab in atopic dermatitis which is supportive of continued clinical advancement with a commercially viable product profile, as determined by K2HV in its reasonable discretion. Borrowings under the K2HV Facility are secured with a pledge of the borrowers’ equity interests in subsidiaries and collateral over all of the Company’s cash, goods, and other personal property, with the exception of (i) the Company’s registered intellectual property assets, (ii) personal property to the extent that granting of security over any such personal property would constitute a breach of or result in the termination of, or require any consent not obtained under, any license, agreement, instrument or other document evidencing or giving rise to such property, or is otherwise prohibited by any requirement of law, and (iii) the Company’s equity interests in JAGUAHR. Such pledge and collateral may be enforced only if there has been an event of default as stipulated in the loan agreement. As of December 31, 2021, and 2022, the Company is in full compliance with the loan agreement and there have been no events of default. In connection with the closing of the loan facility, the Company issued a warrant to purchase ordinary shares (the “K2 Warrant”) to K2HV. The number of ordinary shares exercisable under the K2 Warrant equals (i) 2.95 % of the aggregate term loan advances made to the Company from time to time divided by (ii) the warrant price of $ 0.5257 per ordinary share (equivalent to $ 2.6285 per ADS). The K2 Warrant also includes a cashless exercise feature allowing the holder to receive shares underlying the warrant in an amount reduced by the aggregate exercise price that would have been payable upon exercise of the warrant for such shares. The K2 Warrant is exercisable until its expiration on July 12, 2031 . The total proceeds attributed to the K2 Warrant was approximately $ 688,324 based on the relative fair value as of the date of the drawdown. As the number of ADS to be issued under the cashless method will continue to vary dependent to the share price of the Company, the K2 Warrants do not meet the equity classification and are classified as liability and fair valued though profit or loss. On January 5, 2022, the Company drew down the second tranche $ 5 million in full of the loan facility provided by K2HV pursuant to the Loan Agreement. The second tranche milestone was completed, and the full funds were received on February 4, 2022. As a result of the drawdown of the second tranche of the loan facility, the number of ordinary shares exercisable under the K2 Warrant increased to 1,402,891 (representing 280,578 ADS), based on the 2.95 % coverage of the total drawdown facility $ 25 million, being the aggregate term loan advances at that date, divided by the warrant price of $ 0.5257 per ordinary share (equivalent to $ 2.6285 per ADS). As of December 31, 2022, the fair value of the K2 Warrant was revalued to $ 90,213 with the difference of $ 133,139 (Note 16(b)) being recorded to the profit or loss. See Note 22 for more detail on assumptions used in the valuation of the K2 warrant. As of December 31, 2022, K2HV did no t exercise any warrants.

Equity

Equity	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Equity	14. EQUITY a. Ordinary shares December 31, December 31, December 31, 2020 2021 2022 Number of ordinary shares authorized * 500,000,000 500,000,000 500,000,000 Authorized par value per share US$ 0.01 US$ 0.01 US$ 0.01 Number of ordinary shares issued and fully paid 209,675,470 348,723,365 348,723,365 Number of equivalent ADSs issued and fully paid (before ratio change) ** 41,935,094 69,744,673 69,744,673 Number of equivalent ADSs issued and fully paid (after ratio change) ** 8,387,019 13,948,935 13,948,935 Amount of ordinary shares authorized * $ 5,000,000 $ 5,000,000 $ 5,000,000 Amount of share capital par value issued and fully paid $ 61,826,237 $ 63,019,962 $ 63,019,962 Amount of share capital surplus issued and fully paid $ 115,754,741 $ 213,098,729 $ 213,098,729 Issuance of new ADS a) Private Placement In February 2021, the Company sold 25,568,180 ordinary shares (the equivalent of 5,113,636 ADSs) in a private placement for net proceeds of approximately $ 18.0 million pursuant to a securities purchase agreement the Company entered into with the purchasers in the private placement (the Securities Purchase Agreement). b) Underwritten public offering In March 2021, the Company sold 17,250,000 ADSs representing 86,250,000 ordinary shares in an underwritten public offering for net proceeds of $ 64.9 million after deducting underwriting discounts and commissions and offering expenses. c) At the market ("ATM") sale agreement On October 9, 2020, the Company filed a registration statement on Form F-3 with the SEC and entered into an ATM Sale Agreement, with Jefferies LLC, for an at the market offering in the United States of its ADSs representing ordinary shares. In accordance with the terms of the ATM Sales Agreement, the Company may offer and sell ADSs having an aggregate offering price of up to $ 50 million from time to time through Jefferies LLC, acting as sales agent. As of December 31, 2020, the Company had raised net proceeds $ 7.4 million by offering 19,720,500 ordinary shares (representing 3,944,100 ADS) under the ATM Sales Agreement. On August 6, 2021, the Company increased the ATM Sale Agreement, with Jefferies LLC whereby in accordance with the revised terms of the ATM Sale Agreement, the Company may offer and sell ADSs having an aggregate offering value of up to $ 85 million from time to time through Jefferies LLC, acting as sales agent. During the year ended December 31, 2021, the Company has raised net proceeds approximately $ 14.1 million under ATM Sale Agreement by offering 24,594,360 ordinary shares (equivalent of 4,918,872 ADSs). The share capital was also increased when holders of certain warrants amounting to $ 825,800 , purchased 2,045,355 ordinary shares (representing 409,071 ADSs) at an exercise price of $ 2.02 per ADS in 2021. During the year ended December 31, 2022, there were no issuance of ordinary shares/ADS. * On January 31, 2023, the Company held an Extraordinary General Meeting of shareholders to increase authorized share capital. Please refer to Note 25(a) for subsequent event details. ** On March 10, 2023, the Company announced its plan to change the ratio of ADSs to its ordinary shares as per Note 25(c) and made a retrospective adjustment to the number of equivalent ADSs issued and fully paid. b. Retained earnings and dividends policy Under ASLAN Cayman’s Articles of Incorporation, ASLAN Cayman may declare dividends by ordinary resolution of ASLAN Cayman’s board of directors, but no dividends shall exceed the amount recommended by the directors of ASLAN Cayman. ASLAN Cayman may set aside out of the funds legally available for distribution, for equalizing dividends or for any other purpose to which those funds may be properly applied, either employed in the business of ASLAN Cayman or invested in such investments as the directors of ASLAN Cayman may from time to time think fit. There were no dividends distributed in years 2020, 2021 and 2022.

Material License Agreements

Material License Agreements	12 Months Ended
	Dec. 31, 2022
Disclosure Of Transactions Between Related Parties [Abstract]
Material License Agreements	15. MATERIAL LICENSE AGREEMENTS Almirall In 2012, the Company originally entered into a global licensing agreement with Almirall to develop DHODH inhibitor, LAS186323, which the Company refers to as farudodstat , for rheumatoid arthritis (excluding any topical formulation), without upfront payments. Under the license agreement, the Company agreed to fund and develop farudodstat to the end of Phase 2 through a development program. The original license agreement was replaced by a new agreement, executed in December 2015 and amended in March 2018 , granting an exclusive, worldwide license to develop, manufacture and commercialize farudodstat products for all human diseases, excluding topically-administered products embodying the compound for keratinocyte and hyperproliferative disorders, and the non-melanoma skin cancers basal cell carcinoma, squamous cell carcinomas and Gorlin Syndrome. Under the license agreement, Almirall is eligible to receive milestone payments and royalties based on the sales generated by the Company and/or sublicensees. As of December 31, 2022, the Company did not accrue for the above contingent payments since the milestones have not yet been achieved. CSL The Company entered into a global license agreement with CSL Limited (“CSL”), in May 2014, to develop the anti-IL13 receptor monoclonal antibody, CSL334 (which the Company refers to as eblasakimab ) and antigen binding fragments thereof, for the treatment, diagnosis or prevention of diseases or conditions in humans, without upfront payments. This license agreement was amended in May 31, 2019, pursuant to which the Company obtained an exclusive, worldwide license to certain intellectual property owned or licensed by CSL, including patents and know-how, to develop, manufacture for clinical trials and commercialize eblasakimab for the treatment, diagnosis or prevention of diseases or conditions in humans. The Company’s development under such agreement is currently focused on the treatment of respiratory and inflammatory conditions, and in particular, atopic dermatitis. Under the amended agreement, the Company is generally obligated to use diligent efforts to develop eblasakimab products in accordance with the development plan, to obtain marketing approvals for eblasakimab products worldwide and to commercialize eblasakimab products, either by itself or through sublicensees. In consideration of the rights granted to the Company under the amended agreement, the Company will make a first payment of $ 30 million to CSL upon commencement of a Phase 3 clinical trial of eblasakimab . The Company will also be required to pay up to an aggregate of $ 95 million to CSL if certain regulatory milestones are achieved, up to an aggregate of $ 655 million if certain sales milestones are achieved and tiered royalties on net sales of eblasakimab products ranging between a mid-single digit percentage and 10 %. The Company is also responsible for all payments to third-party licensors to CSL, to the extent such obligations relate to the exploitation of the rights licensed under CSL’s agreement with those parties and sublicensed to the Company under the amended agreement. For the year ended December 31, 2022, the Company made a milestone payment of $ 1 million to CSL in fulfilment of our obligation under the CSL agreement to be responsible for payment required to be made by CSL to third party licensors of technology relating to exploitation of the rights subject to the CSL agreement. The commencement of the first Phase 2 clinical trial, being the Phase 2b trial investigating eblasakimab as as a therapeutic antibody for moderate-to-severe atopic dermatitis. The trial is still ongoing and no further milestones have been met.

Loss Before Income Tax

Loss Before Income Tax	12 Months Ended
	Dec. 31, 2022
Profit Loss [Abstract]
Loss Before Income Tax	16. LOSS BEFORE INCOME TAX a. Other income For the year ended December 31 2020 2021 2022 ADS issuance contribution $ 587,736 $ 1,076,189 $ — Government grants for research and development expenditures 165,699 — 248,613 Government subsidies 134,611 31,112 29,147 Interest income — — 94,248 Others — 771 14,130 $ 888,046 $ 1,108,072 $ 386,138 'ADS issuance contribution' is other non-operating income receivable from J.P. Morgan Chase Bank N.A., the Custodian and the Depositary as part of the conversion of ordinary shares to ADS due to the Taiwan delisting in 2020 and issuance of new ADS. As of December 31, 2021, the Company recognized a total of $ 1,076,189 , as other non-operating income and did no t recognize any related other income as of December 31, 2022. ‘Government grants for research and development expenditures’ relates to a research and development grant of $ 248,613 , approved by the Australian Government during the year of 2022, for research and development activities carried out in Australia. 'Government subsidies' are reliefs from the Singapore government to support and encourage wage increases, raise employability of older Singaporeans and to help employers retain local employees due to economic uncertainty caused by the COVID-19 pandemic. b. Other gains and losses For the year ended December 31 2020 2021 2022 Net foreign exchange (losses) gains $ ( 210,647 ) $ 512,450 $ ( 85,869 ) Gain on disposal of property, plant and equipment 968 — 1,172 Net gain on fair value changes of financial assets and 78,038 594,046 133,139 Other income (expenses) 2,342 14 ( 78,025 ) $ ( 129,299 ) $ 1,106,510 $ ( 29,583 ) c. Finance costs For the year ended December 31 2020 2021 2022 Interest on government loans $ 431,143 $ 443,216 $ 431,052 Interest on other long-term borrowing 342,540 1,191,381 3,224,369 Interest on loans from shareholders 327,324 154,773 — Interest on loans from related parties 105,899 50,074 — Interest on lease liabilities 40,425 21,510 12,544 Others — — 7,724 $ 1,247,331 $ 1,860,954 $ 3,675,689 d. Depreciation and amortization For the year ended December 31 2020 2021 2022 Right-of-use assets $ 265,316 $ 264,804 $ 308,682 Property, plant and equipment 29,757 14,856 18,950 Computer software 2,685 2,564 4,120 $ 297,758 $ 282,224 $ 331,752 e. Employee benefits expense For the year ended December 31 2020 2021 2022 Short-term benefits $ 4,539,663 $ 6,940,900 $ 8,423,133 Post-employment benefits 200,045 257,128 355,434 Share-based payments (Note 19) Equity-settled 132,200 2,428,128 2,443,894 Cash-settled 213,636 ( 234,761 ) ( 467,134 ) Total employee benefits expense $ 5,085,544 $ 9,391,395 $ 10,755,327 Employee benefits expense by function General and administrative expenses $ 3,856,753 $ 5,718,646 $ 5,643,217 Research and development expenses 1,228,791 3,672,749 5,112,110 $ 5,085,544 $ 9,391,395 $ 10,755,327

Income Tax Expense

Income Tax Expense	12 Months Ended
	Dec. 31, 2022
Income Tax [Abstract]
Income Taxes Expense	17. INCOME TAX EXPENSE Income Tax recognized in Profit or Loss For the year ended December 31 2020 2021 2022 Current tax expenses In respect of the current period $ — $ — $ 79,379 Adjustments for prior periods — — 19,842 $ — $ — $ 99,221 2020 2021 2022 Loss before income tax $ ( 16,971,289 ) $ ( 31,590,582 ) $ ( 51,283,196 ) Income tax benefits calculated at the statutory rate $ ( 2,885,119 ) $ ( 5,370,399 ) $ ( 8,718,143 ) Tax effect of income not taxable in determining taxable income — ( 870,151 ) 19,769 Non-deductible expenses in determining taxable income 84,196 648,651 361,600 Tax credits for research and development expenditures ( 521,234 ) ( 1,467,816 ) ( 245,802 ) Unrecognized loss carryforwards 3,022,607 6,044,928 7,688,535 Tax effect of share of results of associates and joint venture — 405,712 74,125 Effect of different tax rates of group entities operating in other 299,550 609,075 917,106 Adjustments for prior years' tax — — 19,842 Others — — ( 17,811 ) Income tax expenses recognized in profit or loss $ — $ — $ 99,221 The accumulated deficits of the Company as of December 31, 2021, and December 31, 2022, were $ 227 million and $ 279 million, respectively, among which the majority of the accumulated deficits arose from its main operating entity, ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Pte. Ltd has accumulated unused tax losses of $ 207 million as of December 31, 2021, and $ 238 million as of December 31, 2022, available for offset against future profits. No deferred tax asset has been recognized in respect of all the unused tax losses as it is not considered probable that there will be future taxable profits available. Subject to qualifying conditions, the unused trade losses can be carried forward indefinitely. a. Cayman Islands ASLAN Cayman is incorporated in the Cayman Islands. Under the current laws of the Cayman Islands, the Company is not subject to tax on income or capital gains. Additionally, the Cayman Islands does not impose a withholding tax on payments of dividends to shareholders. b. Singapore ASLAN Pharmaceuticals Pte. Ltd. is incorporated in Singapore and subject to the statutory corporate income tax rate of 17 %. ASLAN Pharmaceuticals Pte. Ltd. has no taxable income for the years ended December 31, 2020, 2021 and 2022, no other provision for income tax is required. c. Australia ASLAN Pharmaceuticals Australia Pty Ltd., incorporated in Australia, is subject to the statutory corporate income tax of 30 %. ASLAN Pharmaceuticals Australia Pty Ltd. has no taxable income for the years ended December 31, 2020, 2021 and 2022, and therefore, no provision for income tax is required. d. Hong Kong ASLAN Pharmaceuticals Hong Kong Limited, incorporated in Hong Kong, is subject to the statutory corporate income tax of 16.5 %. Under the Hong Kong tax law, ASLAN Pharmaceuticals Hong Kong Limited is exempted from income tax on its foreign derived income and there are no withholding taxes in Hong Kong on the remittance of dividends. ASLAN Pharmaceuticals Hong Kong Limited has no taxable income for the years ended December 31, 2020, 2021 and 2022, and therefore, no provision for income tax is required. e. China ASLAN Pharmaceuticals (Shanghai) Co. Ltd., incorporated in China, is subject to the statutory corporate income tax rate of 25 %. ASLAN Pharmaceuticals (Shanghai) Co. Ltd. has no taxable income for the years ended December 31, 2020, 2021 and 2022, and therefore, no provision for income tax is required. f. United States of America ASLAN Pharmaceuticals (USA) Inc., incorporated in Delaware, USA in October 2018, is subject to the statutory federal income tax rate of 21 % and state income tax rate of 8.7 %. Due to the Research and Development Service Agreement in place between ASLAN Pharmaceuticals (USA) Inc. and its parent company, it has taxable income of $ 0 , $ 94,487 and $ 377,994 for the years ended December 31, 2020, 2021 and 2022 and no provision for income tax is required as fully paid up. g. Taiwan ASLAN Pharmaceuticals Taiwan Limited, incorporated in Taiwan, is subject to the statutory corporate income tax rate of 20 % and the corporate surtax rate of 5 %. ASLAN Pharmaceuticals Taiwan Limited was dissolved on May 13, 2022. Please refer to Note 9.

Loss Per Ordinary Share

Loss Per Ordinary Share	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Loss Per Ordinary Share	18. LOSS PER ORDINARY SHARE For the year ended December 31 2020 2021 2022 Basic and diluted loss per ordinary share $ ( 0.08 ) $ ( 0.10 ) $ ( 0.15 ) Basic and diluted loss per equivalent ADS (before the ADS ratio $ ( 0.40 ) $ ( 0.48 ) $ ( 0.74 ) Basic and diluted loss per equivalent ADS (after the ADS ratio change) $ ( 2.11 ) $ ( 2.40 ) $ ( 3.68 ) Each ADS represents five ordinary shares for the above disclosure period. The Company completed the ratio change plan on March 13, 2023 and made retrospective adjustment to loss per ordinary share. Please refer to Note 25(c) for details. The loss and weighted-average number of ordinary shares outstanding used in the computation of loss per share are as follows: For the year ended December 31 2020 2021 2022 Loss used in the computation of basic and diluted loss per ordinary $ ( 16,197,889 ) $ ( 31,321,618 ) $ ( 51,382,417 ) Weighted-average number of ordinary shares in the computation of 192,226,528 325,684,272 348,723,365 Weighted-average number of equivalent ADS in the computation of 38,445,306 65,136,854 69,744,673 Weighted-average number of equivalent ADS in the computation of 7,689,061 13,027,371 13,948,935

Share-Based Payment Arrangement

Share-Based Payment Arrangements	12 Months Ended
	Dec. 31, 2022
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Abstract]
Share-Based Payment Arrangements	19. SHARE-BASED PAYMENT ARRANGEMENTS Employee Share Option Plan Under the Company’s 2014 employee share option plan (the “2014 Plan”), qualified employees of the Company and its subsidiaries were granted 6,670,356 options (representing 13,340,712 ordinary shares) from July 2010 to July 2016. The vesting period is four years . If the options remain unexercised after a period of ten years from the date of grant, the options expire. Options are forfeited if the employee leaves the Company before the options vest. Options pursuant to the 2014 plan are also vested in full or forfeited as of December 31,2022. 2014 Plan Information on employee share options granted from the 2014 Plan is as follows. Each option entitles the holder to subscribe for two ordinary shares of the Company: For the Year Ended December 31 2020 2021 2022 Number of Weighted- Number of Weighted- Number of Weighted- Balance at January 1 6,670,356 $ 1.43 6,670,356 $ 1.43 6,097,856 $ 1.43 Options expired — — — — ( 1,453,250 ) 0.67 Options exercised — — ( 572,500 ) 0.43 — — Balance at December 31 6,670,356 1.43 6,097,856 1.43 4,644,606 1.76 Options exercisable, 6,670,356 1.43 6,097,856 1.43 4,644,606 1.76 2017 Plan Information on employee share options granted from the 2017 Plan is as follows. Each option entitles the holder to subscribe for one ordinary share of the Company: For the Year Ended December 31 2020 2021 2022 Number of Weighted- Number of Weighted- Number of Weighted- Balance at January 1 501,167 $ 1.28 501,167 $ 1.28 501,167 $ 1.28 Options expired — — — — — — Options exercised — — — — — — Balance at December 31 501,167 1.28 501,167 1.28 501,167 1.28 Options exercisable, 501,167 1.28 501,167 1.28 501,167 1.28 Under the Company’s 2017 employee share option plan (the “2017 Plan”), qualified employees of the Company and its subsidiaries were granted 825,833 options in September 2017. The vesting period is two years . If the options remain unexercised after a period of ten years from the date of grant, the options expire. Options are forfeited if the employee leaves the Company before the options vest. Options granted pursuant to the 2017 Plan are all either vested in full or forfeited as of December 31, 2022. 2020 Equity Incentive Plan On December 10, 2020, the Board of Directors (the “Board”) of the Company approved the Company’s 2020 Equity Incentive Plan (the “2020 EIP”). The 2020 EIP, among other things, provides for the grant of restricted stock awards, stock options and other equity-based awards to employees, officers, directors and consultants. The vesting period is up to four years or determination that a different vesting schedule shall apply, subject to discretion of Administrator. If the options remain unexercised after a period of ten years from the date of grant, the options expire. Options are forfeited if the employee leaves the Company before the options vest. The maximum number of ordinary shares that may be issued under the 2020 EIP was originally 20,676,974 ordinary shares (an equivalent of 4,135,395 ADS of the Company, each ADS representing five ordinary shares. As discussed in Note 25(c), the ratio will change from March 10, 2023.) On December 15, 2020, and during the year ended December 31, 2021, 3,824,062 and 282,000 options were granted under the Company’s 2020 EIP, respectively. Each option entitles the holder to subscribe for one ADS of the Company. The options granted are valid for 10 years. No performance conditions were attached to the plan. No more than 62,030,922 ordinary shares (an equivalent of 12,406,184 ADSs) may be issued under the 2020 EIP upon the exercise of incentive stock options. In addition, the number of ordinary shares reserved for issuance under the 2020 EIP will automatically increase on January 1 of each year, commencing on January 1, 2022, and ending on (and including) January 1, 2030, in an amount equal to 4 % of the total number of ordinary shares outstanding on December 31 of the preceding calendar year. The Board may act prior to January 1 of a given year to provide that there will be no increase for such year or that the increase for such year will be a lesser number of ordinary shares. In connection with the approval of the 2020 EIP, the Board determined that there will be no increase for January 1, 2021. The Board determined that there will be an evergreen options increase of 13,948,935 shares options (an equivalent of 2,789,787 ADS) for both January 1, 2022, and January 1, 2023 in the amount equal to 4 % of the total outstanding share options as of December 31, 2021, among which 8,875,745 shares options (an equivalent of 1,775,149 ADS) had been granted on January 1, 2022, and 3,590,000 ordinary shares (an equivalent of 718,000 ADS) had been granted on July 1, 2022. If an award under the 2020 EIP, expires, lapses or is terminated, exchanged for cash, surrendered, repurchased, cancelled without having been fully exercised, forfeited or is withheld to satisfy a tax withholding obligation in connection with an award or to satisfy a purchase or exercise price of an award, any unused shares subject to the award will, as applicable, become or again be available for new grants under the 2020 EIP. Awards granted under the 2020 EIP in substitution for any options or other equity or equity-based awards granted by an entity before the entity’s merger or consolidation with the Company or the Company’s acquisition of the entity’s property or stock will not reduce the number of ordinary shares available for grant under the 2020 EIP, but will count against the maximum number of ordinary shares that may be issued upon the exercise of incentive stock options. References in this summary to ordinary shares include an equivalent number of the Company’s ADSs. In July 2022, the Remuneration Committee of the Board noted that the exercise price of options previously granted to certain officers and employees of the Company significantly exceeded the current fair market value of the underlying ADS (the “Underwater Options”). In accordance with its powers authorized under the 2020 EIP, the Remuneration Committee therefore resolved to lower the per ADS exercise price of the Underwater Options, believing this to be in the best interests of the Company and its shareholders to motivate and restore incentives for the holders of the Underwater Options. It thus resolved to amend each Underwater Option to reduce the exercise price of each to $ 0.52 per ADS for the 2020 EIP, being the Fair Market Value of the Company’s ADSs effective on the closest trading day to the date of the resolution. The incremental fair value of $ 240,835 will be recognized as an expense over the period from the modification date to the end of vesting period. The expense for the original option grant will be recognized as if the terms has not been modified. The fair value of the modified options was determined using the same models and principles as described above. Information on employee share options granted under the 2020 EIP is as follows. Each option entitles the holder to subscribe for one ADS of the Company: For the Year Ended 2021 2022 Number of Weighted- Number of Weighted- Balance at January 1 3,824,062 $ 2.06 4,021,562 $ 0.52 Options granted 282,000 3.24 2,493,149 0.51 Options forfeited ( 81,000 ) 2.06 ( 744,372 ) 0.52 Options exercised ( 3,500 ) 2.06 — — Balance at December 31 4,021,562 $ 2.06 5,770,339 $ 0.52 Options exercisable, end of period 1,497,524 $ 2.06 2,323,950 $ 0.52 Weighted-average fair value of each option granted $ 2.63 $ 0.52 Information on outstanding options as of December 31, 2022 is as follows: July July July July July Dec January- January July Range of $ 0.80 -$ 1.36 $ 1.36 $ 1.36 -$ 1.88 $ 2.26 $ 1.28 $ 2.06 $ 2.35 -$ 4.12 $ 1.12 $ 0.50 Weighted- 0.5 1.5 2.5 3.5 4.73 7.96 8.21 9.01 9.51 Options granted in the 2014 Plan, the 2017 Plan, and the 2020 EIP were priced using the binomial option pricing model, and the inputs to the model were as follows: July July July July July Dec January- January July Grant- $ 1.36 $ 1.36 $ 1.88 $ 2.26 $ 1.28 $ 2.22 $ 2.35 -$ 4.12 $ 1.12 $ 0.50 Exercise $ 0.80 -$ 1.36 $ 1.36 $ 1.36 -$ 1.88 $ 2.26 $ 1.28 $ 0.52 $ 0.52 $ 0.52 $ 0.50 Expected volatility 50.58 % 50.86 % 36.37 % 39.34 % 38.33 % 66.25 % 59.99 %- 64.92 % 122.1 % 118.2 % Expected 10 10 10 10 10 5.25 - 7 5.25 - 7 5.25 - 7 5.25 - 7 Risk-free 2.5 % 2.58 % 2.43 % 1.46 % 1.10 % 3.05 %- 3.06 % 3.05 %- 3.06 % 3.05 %- 3.06 % 2.90 %- 2.91 % Expected volatility was based on the average annualized historical share price volatility of comparable companies before the grant date. The expected life used in the model has been adjusted, based on management’s best estimate. Compensation costs recognized for the years ended December 31, 2020, 2021 and 2022, were $ 132,200 , $ 2,428,128 and $ 2,443,894 respectively. Long Term Incentive Plan The Company maintains the Senior Management Team (SMT) Long Term Incentive Plans (LTIP), pursuant to which bonus entitlement unit awards were granted in 2017, 2018, and 2019. On August 23, 2017, and February 1, 2018, the Company granted 1,462,000 and 104,000 ordinary shares (equivalent to 292,400 ADS and 20,800 ADS) bonus entitlement units to the Company’s executive officers pursuant to the 2017 LTIP, respectively. On July 30, 2018, the Company granted 241,142 bonus entitlement units to the executive officers pursuant to the 2018 LTIP, and on July 30, 2019, the Company granted 491,020 bonus entitlement units to the executive officers pursuant to the 2019 LTIP. Upon vesting and redemption, each unit award is converted into a cash payment equal to the number of units multiplied by the per-share fair market value of the Company’s ordinary shares on the day following the Company’s receipt of a redemption notice. The 292,400 bonus entitlement units granted under the 2017 LTIP will be one-third vested each year after the first, second, and third anniversary of the award. The 20,800 bonus entitlement units granted under the 2017 LTIP will be one-half vested each year after the second and third anniversary of the award. The 241,142 bonus entitlement units granted under the 2018 LTIP will be one-third vested each year after the first, second, and third anniversary of the award. The 491,020 bonus entitlement units granted under the 2019 LTIP will be one-third vested each year after the first, second, and third anniversary of the award. To date, 283,501 units have been forfeited as of December 31, 2021, and December 31, 2022. The quoted fair value on the reporting date is based on the closing price per ADS of $ 1.12 and $ 0.36 as of December 31, 2021, and December 31, 2022, respectively. The LTIPs qualify as cash-settled share-based payment transactions. The Company recognizes the liabilities in respect of its obligations under the LTIPs, which are measured based on the Company’s quoted market price of its ADSs at the reporting date, and takes into account the extent to which the services have been rendered to date. The Company recognized total benefit of $ 467,134 in 2022 and recognized total (expenses) benefits of ($ 213,636 ) and $ 234,761 in respect of the LTIPs for the years ended December 31, 2020, and 2021. As of December 31, 2021, and December 31, 2022, the Company recognized compensation liabilities of $ 701,582 and $ 234,448 as other payables (Note 12). The Company’s 2017 LTIP is described as follows: Number of ADSs units 2020 2021 2022 Balance at January 1 232,000 215,133 201,266 Awards granted — — — Awards exercised — ( 13,867 ) — Awards forfeited ( 16,867 ) — — Balance at December 31 215,133 201,266 201,266 Balance exercisable, end of period 204,733 201,266 201,266 The Company’s 2018 LTIP is described as follows: Number of ADSs units 2020 2021 2022 Balance at January 1 168,089 142,445 132,517 Awards granted — — — Awards forfeited ( 25,644 ) — — Awards exercised — ( 9,928 ) — Balance at December 31 142,445 132,517 132,517 Balance exercisable, end of period 99,237 132,517 132,517 The Company’s 2019 LTIP is described as follows: Number of ADSs units 2020 2021 2022 Balance at January 1 491,020 386,950 386,950 Awards granted — — — Awards forfeited ( 104,070 ) — — Balance at December 31 386,950 386,950 386,950 Balance exercisable, end of period 128,983 257,967 386,950

Capital Management

Capital Management	12 Months Ended
	Dec. 31, 2022
Disclosure Of Capital Management [Abstract]
Capital Management	20. CAPITAL MANAGEMENT The Company manages its capital to ensure that entities in the Company will be able to safeguard cash as well as maintain financial liquidity and flexibility to support the development of its product candidates and programs as a going concern through the optimization of the debt and equity balance. The Company’s financial strategy is designed to maintain a flexible capital structure consistent with the objectives stated above and to respond to business growth opportunities and changes in economic conditions. The capital structure of the Company mainly consists of borrowings and equity of the Company. Key management personnel of the Company review the capital structure periodically. To maintain or balance the overall capital structure, the Company may adjust the amounts of long-term borrowings, or the issuance of new shares capital or other equity instruments. As of December 31, 2022, there were no changes in the Company’s capital management policy, and the Company is not subject to any externally imposed capital requirements other than those restrictions disclosed in Note 13 under K2HV Loan Agreement.

Reconciliation of Liabilities A

Reconciliation of Liabilities Arising from Financing Activities	12 Months Ended
	Dec. 31, 2022
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Abstract]
Reconciliation of Liabilities Arising from Financing Activities	21. RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES The table below details changes in the Company’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Company’s consolidated statements of cash flows as cash flows from financing activities. Non-cash changes January 1, Interest Net Additions/ Others* Interest December 31, Lease Liabilities – current $ 264,543 $ ( 37,935 ) $ ( 202,605 ) $ 209,686 $ 35,445 $ 2,490 $ 271,624 Lease Liabilities – non-current 490,835 — — ( 209,686 ) — — 281,149 Current borrowings (Note 13) — — — 2,900,971 — — 2,900,971 Current borrowings from related parties — — — 617,912 — — 617,912 Long-term borrowings (Note 13) 17,065,305 — — ( 2,900,971 ) ( 81,920 ) 1,101,007 15,183,421 Other payable – interest payables (Note 12) 566,176 — — ( 617,912 ) ( 54,163 ) 105,899 — Non-cash changes January 1, Interest Net Additions/ Others* Interest December 31, Lease Liabilities – current $ 271,624 $ ( 21,510 ) $ ( 353,649 ) $ 281,149 $ — $ 21,510 $ 199,124 Lease Liabilities – non-current 281,149 — — ( 281,149 ) — — — Current borrowings (Note 13) 2,900,971 ( 484,043 ) ( 2,571,701 ) — — 154,773 — Current borrowings from related parties 617,912 ( 117,986 ) ( 550,000 ) — — 50,074 — Long-term borrowings (Note 13) 15,183,421 — 15,939,643 ( 688,324 ) ( 124,827 ) 547,396 30,857,309 Other payable - interest payables (Note 12) 735,510 — ( 1,680,628 ) — — 1,087,201 142,083 Non-cash changes January 1, Interest Net Additions/ Others* Interest December 31, Lease Liabilities – current $ 199,124 $ ( 12,544 ) $ ( 262,798 ) $ 293,460 $ ( 14,115 ) $ 12,544 $ 215,671 Other payable - interest payables (Note 12) 142,083 — — $ ( 142,083 ) — — — Current borrowings (Note 13) — ( 2,338,715 ) — 7,626,678 — 2,460,868 7,748,831 Long-term borrowings (Note 13) 30,857,309 — 5,000,000 ( 7,484,595 ) 88,866 1,194,553 29,656,133 * Others comprise mainly foreign currency translation differences. ** Transfer from long-term borrowings represented transfer of fair value for warrants at inception and reclassified the current portion of the long-term borrowing to current borrowing. ***The Company classified interest paid arising from third party borrowings and leases into financing cash flows activities.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2022
Disclosure Of Financial Instruments [Abstract]
Financial Instruments	22. FINANCIAL INSTRUMENTS a. The Company believes that the carrying amounts of financial assets and financial liabilities not measured at fair value approximate to their fair values. b. Fair value of financial instruments measured at fair value on a recurring basis 1) Fair value- hierarchy December 31, 2021 Level 1 Level 2 Level 3 Total Financial liabilities at fair value through profit or Derivative financial liabilities – K2 warrants $ — $ — $ 223,352 $ 223,352 December 31, 2022 Level 1 Level 2 Level 3 Total Financial assets at fair value through profit or Money Market Fund $ 30,445,339 $ — $ — $ 30,445,339 Financial liabilities at fair value through profit or Derivative financial liabilities – K2 warrants $ — $ — $ 90,213 $ 90,213 There were no transfers am ong Le vels 1 , 2 and 3 in the current and prior year. The ending value of Money Market Fund $ 30,445,339 comprised of the original investment cost of $ 30,092,194 and the fair value gains resulting from interest income of $ 353,145 . 2) Valuation techniques and inputs applied for Level 3 fair value measurement a) As of December 31, 2022, the fair value of the Level 3 instrument was the derivative financial liabilities – K2HV warrants. The fair values of warrants are determined using option pricing models where the significant unobservable input is historical volatility. An increase in the historical volatility used in isolation would result in an increase in the fair value. The historical volatility used for valuation was 160.3 % and 132.9 %, during the year of 2021 and 2022, respectively. c. Categories of financial instruments December 31, December 31, December 31, 2020 2021 2022 Financial assets Financial assets at fair value through profit or loss Derivative financial assets $ 137,926 $ — $ — Money Market Fund $ — $ — $ 30,445,339 Financial assets at amortized cost (1) $ 14,427,678 $ 91,047,060 $ 27,490,152 Financial liabilities Financial liabilities at fair value through profit or Derivative financial liabilities $ 267,000 $ 223,352 $ 90,213 Financial liabilities at amortized cost (2) $ 24,228,678 $ 36,090,421 $ 41,922,924 (1) The balances include financial assets at amortized cost, which comprise of cash and cash equivalents excluding money market funds and refundable deposits. (2) The balances include financial liabilities at amortized cost, which comprise of trade payables, other payables, other current liabilities and long-term borrowings. d. Financial risk management objectives and policies The Company’s financial risk management objective is to monitor and manage the financial risks relating to the operations of the Company. These risks include market risk (including foreign currency risk and interest rate risk), credit risk and liquidity risk. In order to minimize the effect of financial risks, the Company devoted time and resources to identify and evaluate the uncertainty of the market to mitigate risk exposures. 1) Market risk The Company’s activities exposed it primarily to the financial risks of changes in foreign currency exchange rates (see (a) below) and interest rates (see (b) below). a) Foreign currency risk The Company had foreign currency transactions, which exposed the Company to foreign currency risk. The Company’s significant financial assets and liabilities denominated in foreign currencies were as follows: December 31, 2021 Foreign Exchange Carrying Financial assets Monetary items SGD S $ 837,336 0.7411 $ 620,563 AUD A $ 2,418,022 0.7263 $ 1,756,130 Financial liabilities Monetary items SGD S $ 15,649,526 0.7411 $ 11,598,118 December 31, 2022 Foreign Exchange Carrying Financial assets Monetary items SGD S $ 2,312,357 0.7461 $ 1,725,279 AUD A $ 2,616,802 0.6820 $ 1,784,606 Financial liabilities Monetary items SGD S $ 16,298,191 0.7461 $ 12,160,288 Sensitivity analysis The Company is mainly exposed to the Singapore Dollar. The following table details the Company’s sensitivity to a 5 % decrease in the U.S. dollar against the relevant foreign currency. The rate of 5 % is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management’s assessment of the reasonably possible change in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency denominated monetary items. A negative number below indicates an increase in pre-tax loss where the U.S. dollar weakens 5 % against the relevant currency. For a 5 % strengthening of the U.S. dollar against the relevant currency, there would be an equal and opposite impact on pre-tax loss. For the year ended December 31 2020 2021 2022 Profit or loss* SGD $ ( 577,417 ) $ ( 548,878 ) $ ( 521,750 ) AUD $ 17,051 $ 87,807 $ 89,230 * This is mainly attributable to the exposure to outstanding deposits in banks (not including money market funds as that is in US dollars) and loans in foreign currency at the end of the reporting period. b) Interest rate risk The Company is exposed to interest rate risk because entities in the Company borrowed funds at fixed baseline interest plus floating interest rates. The sensitivity analysis below is determined based on the Company’s exposure to interest rates for investment in money market fund and fixed rate borrowings at the end of the reporting period, and is prepared assuming that the amounts of liabilities outstanding at the end of the reporting period are outstanding for the whole year. A 100 -basis point increase or decrease is used when reporting interest rate risk internally to key management personnel and represents management’s assessment of the reasonably possible change in interest rates. If interest rates had been 100 basis points higher and all other variables were held constant, the Company’s pre-tax loss for the years ended December 31, 2020, 2021 and 2022, would have increased by $ 194,378 , $ 308,573 and $ 69,596 , respectively. 2) Credit risk Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss to the Company. The Company adopted a policy of only dealing with creditworthy counterparties and financial institutions, where appropriate, as a means of mitigating the risk of financial loss from defaults. 3) Liquidity risk The Company manages liquidity risk by monitoring and maintaining a level of cash and cash equivalents that are deemed adequate to finance the Company’s operations and mitigate the effects of fluctuations in cash flows. In addition, management monitors the utilization of long-term borrowings and ensures compliance with repayment conditions. As the Company is in the research and development phase, the Company will be seeking future funding based on the requirements of its business operations. The Company is able to exercise discretion and flexibility to deploy its capital resources in the process of the research and development activities according to the schedule of fund raising. The Company intends to explore various means of fundraising to meet its funding requirements to carry out the business operations, such as the issuance of ADS representing its ordinary shares. The Company may also use other means of financing such as out licensing to generate revenue and cash. Management believes that it currently has plans and opportunities in place which will allow to fund and meet its operating expenses and capital expenditure requirements and meet its obligations for at least the next twelve months from December 31, 2022. However, the future viability of the Company depends on its ability to raise additional capital to finance its operations. On February 24, 2023, the Company entered into a Unit Purchase Agreement (the “Purchase Agreement”) with fund entities affiliated with BVF Partners L.P. (collectively, “BVF”) private placement. The Private Placement was on February 27, 2023 (the “Closing”), subject to customary closing conditions. The Private Placement is expected to result in gross proceeds to the Company of approximately $ 20.0 million, and an additional $ 80.0 million in gross proceeds to the Company if all Tranche Warrants are fully-exercised. Please refer to Note 25(b).

Transactions with Related Parti

Transactions with Related Parties	12 Months Ended
	Dec. 31, 2022
Disclosure Of Transactions Between Related Parties [Abstract]
Transactions with Related Parties	23. TRANSACTIONS WITH RELATED PARTIES Balances and transactions between the companies and its subsidiaries which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. Besides information disclosed elsewhere in the other notes, details of transactions between the Company and other related parties are disclosed as follows. a. Related party name and category Related Party Name Related Party Category JANK Howden Pty Ltd Related party in substance Other Key Management Personnel b. Loans from related parties Interest expense For the year ended December 31 Related Party Category/Name 2020 2021 2022 Related party in substance / JANK Howden Pty Ltd $ 96,272 $ 45,522 $ — Key Management Personnel / Others 9,627 4,552 — $ 105,899 $ 50,074 $ — The loans from the related parties were repaid on March 22, 2021. c. Compensation of Key Management Personnel For the year ended December 31 Related Party Category/Name 2020 2021 2022 Short-term employee benefits $ 2,368,143 $ 2,881,215 $ 2,783,668 Post-employment benefits 99,217 112,095 332,037 Share-based payments recognized 138,794 2,048,669 1,926,199 $ 2,606,154 $ 5,041,979 $ 5,041,904 The remuneration of directors and key executives was determined by the remuneration committee based on the performance of individuals and market trends. In addition, the remuneration of non-executive directors was $ 180,000 , $ 219,628 and $ 242,782 for the year ended December 31, 2020, 2021, and 2022, respectively.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2022
Disclosure Of Operating Segments [Abstract]
Segment Information	24. SEGMENT INFORMATION The Company’s major business is research and development and operates only in one single segment. The Board of directors, which allocates resources and assesses performance of the Company as a whole, has identified that the Company has only one reportable operating segment. There is no revenue from the Company’s major products and services for the year ended December 31, 2021, and December 31, 2022.

Other Items_Subsequent Events

Other Items/Subsequent Events	12 Months Ended
	Dec. 31, 2022
Disclosure Of Nonadjusting Events After Reporting Period [Abstract]
Other Items/Subsequent Events	25. OTHER ITEMS/SUBSEQUENT EVENTS a) On January 31, 2023, the Company held an Extraordinary General Meeting of shareholders. At the Extraordinary General Meeting, the Company’s requisite shareholders approved (i) an ordinary resolution to increase the Company’s authorized share capital from US$ 5,000,000 divided into 500,000,000 ordinary shares of a nominal or par value of US$ 0.01 each to US$ 10,000,000 divided into 1,000,000,000 ordinary shares of a nominal or par value of US$ 0.01 each, and (ii) a special resolution to replace existing Memorandum and Articles of Association of the Company (being the Tenth Amended and Restated Memorandum and Articles of Association of the Company) with a new Memorandum and Articles of Association (being the Eleventh Amended and Restated Memorandum and Articles of Association of the Company) under the Companies Act (as amended) of the Cayman Islands. b) On February 24, 2023, the Company entered into a Unit Purchase Agreement (the “Purchase Agreement”) with fund entities affiliated with BVF Partners L.P. (collectively, “BVF”) and the other purchasers named therein (the “Purchasers”), pursuant to which the Company agreed to sell to the Purchasers, in a private placement offering, an aggregate of (i) 112,359,550 ordinary shares, which includes (ii) pre-funded warrants (the “Pre-Funded Warrants”) to purchase five ordinary shares (represented by ADSs) at a purchase price of $ 0.178 per ordinary share (or the equivalent of $ 0.89 per ADS) and $ 0.8895 per Pre-Funded Warrant, respectively, which represented a 15 % premium to the ADSs’ ten-day volume-weighted average price (“VWAP”) (the “Private Placement”). The Private Placement closed on February 27, 2023 and the Company received gross proceeds of approximately $ 20.0 million. As part of the Private Placement, the Purchasers also received two tranches of warrants exercisable in the aggregate for up to 55,309,112 ADSs (or Pre-Funded Warrants). The first tranche of warrants is comprised (i) 50 % of warrants that are exercisable upon issuance and until 60 days after the public announcement of the Company’s topline data from its TREK-AD Phase 2b clinical trial investigating eblasakimab in atopic dermatitis (the “ eblasakimab announcement”) at an exercise price of $ 1.30 per ADS (the “Tranche 1A Warrants”) and (ii) 50 % of warrants which can only be exercised within 60 days after the eblasakimab announcement at an exercise price based on the higher of $ 1.30 and a 50 % discount to the ADS VWAP measured across a specified period after the eblasakimab announcement (the “Tranche 1B Warrants”). The second tranche of warrants similarly comprised (i) 50 % of warrants that are exercisable upon issuance until 60 days after the public announcement of topline interim data from the Company’s planned Phase 2 proof of concept trial investigating farudodstat (the “ farudodstat announcement”) at an exercise price of $ 1.63 per ADS (the “Tranche 2A Warrants”) and (ii) 50 % of warrants which can only be exercised within 60 days after the farudodstat announcement at an exercise price based on the higher of $ 1.63 and a 50 % discount to the ADS VWAP measured across a specified period after the farudodstat announcement (the “Tranche 2B Warrants,” and together with the Tranche 1A Warrants, Tranche 1B Warrants and Tranche 2A Warrants, the “Tranche Warrants”). The Tranche Warrants have a term of five years and include a mandatory exercise provision, subject to the satisfaction of certain pre-specified conditions. If all Tranche Warrants are fully exercised, the Company would receive an additional $ 80.0 million in gross proceeds. c) On March 10, 2023, the Company announced its plan to change the ratio of the ADSs to its ordinary shares from one (1) ADS representing five (5) ordinary shares to one (1) ADS representing twenty-five (25) ordinary shares (the “ADS Ratio Change”). The effect of the ratio changes on the ADS trading price on the Nasdaq Capital Market took place at the opening of trading on March 13, 2023. The loss of equivalent ADS will be $ 2.11 , $ 2.40 and $ 3.68 for the years ended December 31, 2020, 2021, and 2022, respectively based on retrospective application of the ADS Ratio Change. Except as otherwise indicated, all information in the financial statements does not give retroactive effect to the ADS Ratio Change.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Significant Accounting Policies [Abstract]
Statement of compliance	a. Statement of compliance The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated. The accompanying consolidated financial statements have been prepared in conformity with IFRS issued by the IASB.
Basis of preparation	b. Basis of preparation The consolidated financial statements have been prepared on the historical cost basis except for financial instruments and long-term incentive plan payable arising from cash-settled share-based payment arrangements which are measured at fair value.
Classification of current and non-current assets and liabilities	c. Classification of current and non-current assets and liabilities Current assets include: 1) Assets held primarily for the purpose of trading; 2) Assets expected to be realized within 12 months after the reporting period; and 3) Cash and cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. Current liabilities include: 1) Liabilities held primarily for the purpose of trading; 2) Liabilities due to be settled within 12 months after the reporting period; and 3) Liabilities for which the Company does not have an unconditional right to defer settlement for at least 12 months after the reporting period. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. Assets and liabilities that are not classified as current are classified as non-current.
Basis of consolidation	d. Basis of consolidation The consolidated financial statements include the financial statements of ASLAN Cayman and entities controlled by ASLAN Cayman (its subsidiaries). The consolidated financial statements incorporate the financial statements of ASLAN Cayman and entities controlled by ASLAN Cayman (its subsidiaries) made up to December 31 each year. Control is achieved when the Company: • Has the power over the investee; • Is exposed, or has rights, to variable returns from its involvement with the investee; and • Has the ability to use its power to affects its returns. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. When the Company has less than a majority of the voting rights of an investee, it considers that it has power over the investee when the voting rights are sufficient to give it the practical ability to direct the relevant activities of the investee unilaterally. The Company considers all relevant facts and circumstances in assessing whether or not the Company’s voting rights in an investee are sufficient to give it power, including: • The size of the Company’s holding of voting rights relative to the size and dispersion of holdings of the other vote holders; • Potential voting rights held by the Company, other vote holders or other parties; • Rights arising from other contractual arrangements; and • Any additional facts and circumstances that indicate that the Company has, or does not have, the current ability to direct the relevant activities at the time that decisions need to be made, including voting patterns at previous shareholders’ meetings. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired or disposed of during the year are included in profit or loss from the date the Company gains control until the date when the Company ceases to control the subsidiary. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between the members of the Company are eliminated on consolidation. Non-controlling interests in subsidiaries are identified separately from the Company’s equity therein. Those interests of non-controlling shareholders that are present ownership interests entitling their holders to a proportionate share of net assets upon liquidation may initially be measured at fair value or at the non-controlling interests’ proportionate share of the fair value of the acquiree’s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Other non-controlling interests are initially measured at fair value. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in equity. Profit or loss and each component of other comprehensive income are attributed to the stockholders of the Company and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the stockholders of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. Changes in the Company’s ownership interests in subsidiaries that do not result in the Company losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the interests of the Company and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to stockholders of the Company. When the Company loses control of a subsidiary, the gain or loss on disposal recognized in profit or loss is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), less liabilities of the subsidiary and any non-controlling interests. All amounts previously recognized in other comprehensive income in relation to that subsidiary are accounted for as if the Company had directly disposed of the related assets or liabilities of the subsidiary (i.e. reclassified to profit or loss or transferred to another category of equity as required/permitted by applicable IFRS Standards). The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the fair value on initial recognition for subsequent accounting under IFRS 9 when applicable, or the cost on initial recognition of an investment in an associate or a joint venture. Associates An associate is an entity over which the Company has significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The results and assets and liabilities of associates are incorporated in these financial statements using the equity method of accounting, except when the investment is classified as held for sale, in which case it is accounted for in accordance with IFRS 5 “Non-current Assets Held for Sale and Discontinued Operations”. Under the equity method, an investment in an associate is initially recognized in the consolidated balance sheet at cost and adjusted thereafter to recognize the Company’s share of the profit or loss and other comprehensive income of the associate. When the Company’s share of losses of an associate exceeds the Company’s interest in that associate (which includes any long-term interests that, in substance, form part of the Company’s net investment in the associate), the Company discontinues recognizing its share of further losses. Additional losses are recognized only to the extent that the Company has incurred legal or constructive obligations or made payments on behalf of the associate. An investment in an associate is accounted for using the equity method from the date on which the investee becomes an associate. On acquisition of the investment in an associate, any excess of the cost of the investment over the Company’s share of the net fair value of the identifiable assets and liabilities of the investee is recognized as goodwill, which is included within the carrying amount of the investment. Any excess of the Company’s share of the net fair value of the identifiable assets and liabilities over the cost of the investment, after reassessment, is recognized immediately in profit or loss in the period in which the investment is acquired. The requirements of IAS 36 Impairment of Assets are applied to determine whether it is necessary to recognize any impairment loss with respect to the Company’s investment in an associate. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment in accordance with IAS 36 as a single asset by comparing its recoverable amount (higher of value in use and fair value less costs of disposal) with its carrying amount, any impairment loss recognized forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognized in accordance with IAS 36 to the extent that the recoverable amount of the investment subsequently increases. The Company discontinues the use of the equity method from the date when the investment ceases to be an associate. When the Company retains an interest in the former associate and the retained interest is a financial asset, the Company measures the retained interest at fair value at that date and the fair value is regarded as its fair value on initial recognition in accordance with IFRS 9. The difference between the carrying amount of the associate at the date the equity method was discontinued, and the fair value of any retained interest and any proceeds from disposing of a part interest in the associate is included in the determination of the gain or loss on disposal of the associate. In addition, the Company accounts for all amounts previously recognized in other comprehensive income in relation to that associate on the same basis as would be required if that associate had directly disposed of the related assets or liabilities. Therefore, if a gain or loss previously recognized in other comprehensive income by that associate would be reclassified to profit or loss on the disposal of the related assets or liabilities, the Company reclassifies the gain or loss from equity to profit or loss (as a reclassification adjustment) when the associate is disposed off. When the Company reduces its ownership interest in an associate, but the Company continues to use the equity method, the Company reclassifies to profit or loss the proportion of the gain or loss that had previously been recognized in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be reclassified to profit or loss on the disposal of the related assets or liabilities. When a Company entity transacts with an associate of the Company, profits and losses resulting from the transactions with the associate are recognized in the Company’s consolidated financial statements only to the extent of interests in the associate that are not related to the Company. See Note 9 and Note 10 for detailed information on subsidiaries and on associates respectively (including percentages of ownership and main businesses).
Foreign currencies	e. Foreign currencies Both the functional currency and reporting currency of the Company is the U.S. dollar. Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the end of the reporting period. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the year are converted into the functional currencies at the applicable rates of exchange prevailing at the dates of the transactions. Exchange differences are recognized in “other gains and losses, net” in the consolidated statement of comprehensive loss.
Intangible assets	f. Intangible assets 1) Intangible assets acquired separately Intangible assets with finite useful lives that are acquired separately are initially measured at cost and subsequently measured at cost, less accumulated amortization and accumulated impairment loss. Amortization is recognized on a straight-line basis. The estimated useful lives, residual values, and amortization methods are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are measured at cost, less accumulated impairment loss. 2) Internally-generated intangible assets – research and development expenditures Expenditure on research activities is recognized as an expense in the period in which it is incurred. An internally-generated intangible asset arising from the development phase of an internal project is recognized only if all of the following have been demonstrated: a) The technical feasibility of completing the intangible asset so that it will be available for use or sale; b) The intention to complete the intangible asset and use or sell it; c) The ability to use or sell the intangible asset; d) The manner in which intangible asset will generate probable future economic benefits; e) The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and f) The ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognized for internally-generated intangible assets is the sum of the expenditure incurred from the date when an intangible asset first meets the recognition criteria listed above. Subsequent to initial recognition, they are measured on the same basis as intangible assets that are acquired separately. 3) Derecognition of intangible assets An intangible asset is derecognized on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or loss when the asset is derecognized.
Impairment of tangible and intangible assets	g. Impairment of tangible and intangible assets At the end of each reporting period, the Company reviews the carrying amounts of its tangible and intangible assets in order to determine whether there is any indication that those assets have suffered any impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. When it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Intangible assets with indefinite useful lives and intangible assets not yet available are not subject to amortization, but are tested annually for impairment or more frequently if there are indicators of impairment. In respect of the impairment indicators, the Company considers both internal and external sources of information to determine whether an asset may be impaired, which may include the significant underperformance of the business in relation to expectations, significant negative industry or economic trends, and significant changes or planned changes with adverse effects in the use of the assets, as well as the internal reporting which indicates the economic performance of an asset is worse than expected. If any such indicators exist, the Company will estimate the recoverable amount of such indefinite-lived intangible asset and compare it with its carrying amount. The recoverable amount is the higher of fair value less costs of disposal and value in use. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount, with the resulting impairment loss recognized in profit or loss. When an impairment loss is subsequently reversed, the carrying amount of the corresponding asset or cash-generating unit is increased to the revised estimate of its recoverable amount, but only to the extent of the carrying amount that would have been determined had no impairment loss been recognized on the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognized in profit or loss.
Financial instruments	h. Financial instruments Financial assets and financial liabilities are recognized when a Company entity becomes a party to the contractual provisions of the instruments. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issuance of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss (i.e., FVTPL)) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss. 1) Financial asset All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. a) Measurement categories Financial assets are classified into the following categories: Financial assets at FVTPL, financial assets at amortized cost and equity instruments at fair value through other comprehensive income (i.e., FVTOCI). i. Financial assets at FVTPL Money market funds are classified as FVTPL as they do not meet the conditions to be classified as amortized cost or FVTOCI. Financial assets at FVTPL are subsequently measured at fair value, with any gains or losses arising on remeasurement recognized in other gains or losses. ii. Financial assets at amortized cost A financial asset shall be measured at amortized cost if both of the following conditions are met: i) The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and ii) The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. For the financial assets measured at amortized cost (including cash and cash equivalents and refundable deposits), the Company applies the effective interest method to the gross carrying amount at amortized cost less any impairment from initial recognition. Any foreign exchange gains and losses are recognized in profit or loss. Interest income is calculated by applying the effective interest rate to the gross carrying amount of such a financial asset. Short-term investments have been purchased during the year and have matured before the end of the year. These have been assessed to be financial assets held at amortized cost. Interest accretion income on short-term investment is recognized in profit or loss and as part of "Other Income" line item. Cash equivalents include time deposits and money markets funds, which are highly liquid, readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. These cash equivalents are held for the purpose of meeting short-term cash commitments. iii. Investments in equity instruments at FVTOCI On initial recognition, the Company may make an irrevocable election to designate investments in equity instruments as at FVTOCI. Designation as at FVTOCI is not permitted if the equity investment is held for trading or if it is contingent consideration recognized by an acquirer in a business combination. Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognized in other comprehensive income and accumulated in other equity. The cumulative gain or loss will not be reclassified to profit or loss on disposal of the equity investments; instead, it will be transferred to retained earnings. Dividends on these investments in equity instruments are recognized in profit or loss when the Company’s right to receive the dividends is established, unless the dividends clearly represent a recovery of part of the cost of the investment. Fair value hierarchy levels 1 to 3 are based on the degree to which the fair value is observable: • Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; • Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and • Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). b) Impairment of financial assets The Company recognizes a loss allowance for expected credit losses on financial assets at amortized cost. For financial instruments, the Company recognizes lifetime expected credit losses (i.e., ECLs) when there has been a significant increase in credit risk since initial recognition. If, on the other hand, the credit risk on a financial instrument has not increased significantly since initial recognition, the Company measures the loss allowance for that financial instrument at an amount equal to 12-month ECLs. Expected credit losses reflect the weighted average of credit losses with the respective risks of default occurring as the weights. Lifetime ECLs represent the expected credit losses that will result from all possible default events over the expected life of a financial instrument. In contrast, 12-month ECLs represent the portion of lifetime ECLs that is expected to result from default events on a financial instrument that are possible within 12 months after the reporting date. The Company recognizes an impairment gain or loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account. c) Derecognition of financial assets The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expire or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party. On derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. On derecognition of an investment in an equity instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss, and the cumulative gain or loss which had been recognized in other comprehensive income is transferred directly to retained earnings, without recycling through profit or loss. 2) Equity instruments Debt and equity instruments issued by the Company entity are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments issued by the Company entity are recognized at the proceeds received, net of direct issue costs. No gain or loss is recognized in profit or loss on the issuance of the Company’s own equity instruments. 3) Financial liabilities a) Subsequent measurement Except the following situations, all financial liabilities are measured at amortized cost using the effective interest method: 1) Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when such financial liabilities are either held for trading or are designated as at FVTPL. Financial liabilities held for trading are stated at fair value, and any gains or losses on such financial liabilities are recognized in other gains or losses. Fair value is determined in the manner described in Note 22. b) Derecognition of financial liabilities The difference between the carrying amount of a financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. When the Company exchanges with the existing lender one debt instrument into another one with substantially different terms, such exchange is accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability. Similarly, the Company accounts for substantial modification of terms of an existing liability or part of it as an extinguishment of the original financial liability and the recognition of a new liability. It is assumed that the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective rate is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. If the modification is not substantial, the difference between: (1) the carrying amount of the liability before the modification; and (2) the present value of the cash flows after modification is recognized in profit or loss as the modification gain or loss within other gains and losses. 4) Compound instruments The component parts of compound instruments issued by the Company are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. A component part that will be settled by the exchange of a fixed amount of cash or another financial asset for a fixed number of the Company’s own equity instruments is an equity instrument. At the date of issue, the fair value of the liability component is estimated using the prevailing market interest rate for similar non-convertible instruments. This amount is recorded as a liability on an amortized cost basis using the effective interest method until extinguished upon conversion or upon the instrument’s maturity date. 5) Derivative financial instruments Derivatives embedded in non-derivative host contracts that are not financial assets that is within the scope of IFRS 9 (e.g. financial liabilities) are treated as separate derivatives when they meet the definition of a derivative; their risks and characteristics are not closely related to those of the host contracts; and the host contracts are not measured at FVTPL. The derivatives are measured at FVTPL (Note 13(b)).
Research and development expenses	i. Research and development expenses Elements of research and development expenses primarily include: 1) Payroll and other related costs of personnel engaged in research and development activities; 2) Costs related to preclinical testing of the Company’s technologies under development and clinical trials, such as payments to contract research organizations (“CROs”), investigators and clinical trial sites that conduct the Company’s clinical studies; 3) Costs to develop the product candidates, including raw materials, supplies and product testing related expenses; and 4) Other research and development expenses. Research and development expenses are expensed as incurred when these expenditures relate to the Company’s research and development services and have no alternative future uses. The conditions enabling the capitalization of development costs as an asset have not yet been met and, therefore, all development expenditures are recognized in profit or loss when incurred.
Share-based payment arrangements	j. Share-based payment arrangements Equity-settled share-based payments to employees are measured at the fair value of the equity instruments at the grant date. The fair value determined at the grant date of the employee share options is expensed on a straight-line basis over the vesting period, based on the Company’s estimate of the number of employee share options that will eventually vest, with a corresponding increase in “capital surplus - share options reserve”. The fair value determined at the grant date of the employee share options is recognized as an expense in full at the grant date when the share options granted vest immediately. At the end of each reporting period, the Company revises its estimate of the number of employee share options expected to vest. The impact of the revision of the original estimates is recognized in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the capital surplus. The fair value of the amount payable to beneficiaries in respect of bonus entitlement unit grants, which are settled in cash, is recognized as an expense with a corresponding increase in liabilities, over the period during which the beneficiaries become unconditionally entitled to payment. The amount is remeasured at each reporting date and at settlement based on the fair value of the bonus entitlement units. Any changes in the liability are recognized in profit or loss. Modification of the terms on which equity instruments were granted may have an effect on the expense that will be recorded. In accordance with IFRS 2, modifications also apply to instruments modified after their vesting date. If the fair value of the new instruments is more than the fair value of the old instruments (e.g. by reduction of the exercise price or issuance of additional instruments), the incremental amount is recognized over the remaining vesting period in a manner similar to the original amount. If the modification occurs after the vesting period, the incremental amount is recognized immediately. If the fair value of the new instruments is less than the fair value of the old instruments, the original fair value of the equity instruments granted is expensed as if the modification never occurred.
Taxation	k. Taxation The provision for income tax recognized in profit or loss comprises current and deferred tax. Current tax is income tax paid and payable for the current year based on the taxable profit of the year and any adjustments to tax payable (or receivable) in respect of prior years. Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit or loss. Deferred tax assets are recognized to the extent that it is probable that future taxable profits will be available against which the temporary differences can be utilized. The carrying amount is reviewed at the end of each reporting period on the same basis. Deferred tax is measured at the tax rates that are expected to apply in the period in which the asset or liability is settled, based on tax rates that have been enacted or substantively enacted by the end of the reporting period.
Cash and short-term deposits	l. Cash and short-term deposits Cash and short-term deposits in the statement of financial position comprise cash at banks and on hand and short-term highly liquid deposits with a maturity of three months or less, that are readily convertible to a known amount of cash and subject to an insignificant risk of changes in value. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash, short-term deposits and money market fund, as defined above, as they are considered an integral part of the Company’s cash management.

Application of New Amended an_2

Application of New Amended and Revised Standards and Interpretations (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Initial Application Of Standards Or Interpretations [Abstract]
Schedule of New Amended or Revised Standards and Interpretations	At the date of authorization of these financial statements, the Company has not applied the following new and revised IFRS Standards that have been issued but are not yet effective: New IFRSs Description Amendments to IAS 1 and IFRS Practice Statement 2 Disclosure of Accounting Policies Amendments to IAS 8 Definition of Accounting Estimates New IFRSs Description IFRS 17 (including the June 2020 and December 2021 amendments to IFRS 17) Insurance Contracts IFRS 10 and IAS 28 (amendments) Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to IAS 1 Classification of Liabilities as Current or Non-current Amendments to IAS 1 Non-current Liabilities with Covenants Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction Amendments to IFRS 16 Lease Liability in a Sale and Leaseback

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2022
Cash And Cash Equivalents [Abstract]
Summary of Cash and Cash Equivalents	December 31, December 31, 2021 2022 Cash in hand $ 294 $ 256 Cash in banks 90,167,673 26,456,482 Money market fund — 30,445,339 $ 90,167,967 $ 56,902,077

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Other Assets Current And Non Current [Abstract]
Summary of Other Assets	December 31, December 31, 2021 2022 Prepayments $ 2,733,753 $ 2,942,936 Refundable deposits 879,093 1,033,414 $ 3,612,846 $ 3,976,350

Financial Instruments at Fair_2

Financial Instruments at Fair Value Through Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Assets At Fair Value Through Profit Or Loss [Abstract]
Summary of Financial Instruments at Fair Value Through Profit or Loss	December 31, December 31, 2021 2022 Financial liabilities at fair value through profit or loss (FVTPL) - current Derivative financial liabilities – K2HV warrants (a) $ 223,352 $ 90,213 (a) On July 12, 2021, the Company entered into a secured loan facility provided by K2 HealthVentures LLC (K2HV) with warrants, as detailed in Note 13 – “Loan and Security Agreement with K2 HealthVentures LLC”.

Subsidiaries (Tables)

Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Significant Investments In Subsidiaries [Abstract]
Summary of Subsidiaries Included in Consolidated Financial Statements	Proportion of December 31 Investor Investee Nature of Activities 2021 2022 Remark Subsidiaries ASLAN ASLAN New drug research 100 % 100 % ASLAN ASLAN New drug research 100 % 100 % ASLAN ASLAN New drug research 100 % 100 % ASLAN ASLAN New drug research 100 % 100 % ASLAN ASLAN New drug research 100 % 100 % ASLAN ASLAN New drug research 100 % 0 % a Associate ASLAN Jaguahr Therapeutics New drug research 35 % 35 % b a. Dissolution of ASLAN Pharmaceuticals Taiwan Limited On May 13, 2022, the Company received the official approval letter from Ministry of Economic Affairs, R.O.C. to approve the legal entity dissolution of ASLAN Pharmaceuticals Taiwan Limited, which was incorporated in 2013 . There were no proceeds received from the dissolved entity and the investment in ASLAN Pharmaceuticals Taiwan Limited of $ 166,450 were written down to $ 0 from the books of its wholly owned parent company, ASLAN Pharmaceuticals Pte. Ltd. There is no impact to the consolidated financial statements as the intercompany transactions are eliminated upon consolidation. b. JAGUAHR's accounting from subsidiary to associate On October 15, 2019, the Company established a joint venture with Bukwang Pharmaceutical Co., Ltd., a leading research and development focused Korean pharmaceutical company, to develop antagonists of the aryl hydrocarbon receptor (AhR). The Company at inception owned a controlling stake 55 % of the entity, which is called Jaguahr Therapeutics Pte. Ltd. The Company transferred the global rights to all of the assets related to AhR technology, into Jaguahr Therapeutics Pte. Ltd (“JAGUAHR”). Subject to the fulfilment of certain conditions, Bukwang agreed to invest $ 5.0 million in JAGUAHR in two tranches to fund the development of the assets, identify a lead development compound and file an Investigational New Drug (IND) application (JV Agreement). The first tranche of $ 2.5 million was received by JAGUAHR from Bukwang in October 2019. On April 28, 2021, the second tranche of $ 2.5 million was received from Bukwang which diluted the Company's shareholding to 35 % from 55 %, resulting in loss of control over the subsidiary. The Company has retained a significant influence over JAGUAHR, resulting in an equity accounted associate being recognized. A gain on dilution of subsidiary of $ 2,307,735 representing the reclassification of the capital reserve of $ 1,376,349 , being the initial reserve set up upon formation of the subsidiary, non-controlling interest derecognized of $ 31,717 at the date of dilution and 35 % of the fair value of net identifiable assets of JAGUAHR at the date of the dilution being recognized for the year ended December 31, 2021. Until the IND application is filed, ASLAN Pharmaceuticals Pte. Ltd. retains the right to offer to purchase, and, upon valid exercise to buy back all or part of the equity held by Bukwang at a price equal to three times the amount invested by Bukwang upon receiving Bukwang’s acceptance notice. Given that JAGUAHR is at an early stage of product development, the Company has assessed that the value of the right as $ 0 .
Summary of Subsidiaries That Have Material Non-controlling Interests	Jaguahr Therapeutics Pte. Ltd. is no longer the Company’s consolidated subsidiary as of December 31, 2021, and 2022. Please refer to Note 10 for details. Loss Allocated to Accumulated Non-controlling Interests Non-controlling Interests For the Year Ended 2020 2021* 2020 2021* Jaguahr Therapeutics Pte. Ltd. $ ( 773,400 ) ( 268,964 ) $ 300,681 —
Summary of Financial Information Before Intragroup Eliminations	The summarized Jaguahr Therapeutics Pte. Ltd. financial information below represents amounts before intragroup eliminations. December 31 December 31 2021* 2022 Current asset** $ 1,384,013 $ 54,906 Current liabilities ( 113,674 ) ( 30,371 ) Equity $ 1,270,339 $ 24,535 For the Year Ended 2020 2021* Revenue $ — $ — Loss for the year $ ( 1,718,666 ) $ ( 1,897,844 ) Other comprehensive loss for the year — — Total comprehensive loss for the year $ ( 1,718,666 ) $ ( 1,897,844 ) Loss attributable to: Stockholders of the Company $ ( 945,266 ) $ ( 1,628,880 ) Non-controlling interests $ ( 773,400 ) $ ( 268,964 ) $ ( 1,718,666 ) $ ( 1,897,844 ) Total comprehensive loss attributable to: Stockholders of the Company $ ( 945,266 ) $ ( 1,628,880 ) Non-controlling interests $ ( 773,400 ) $ ( 268,964 ) $ ( 1,718,666 ) $ ( 1,897,844 ) Net cash outflow from: Operating activities $ ( 1,655,443 ) $ ( 1,923,547 ) Investing activities — — Financing activities — $ 2,500,000 Net cash inflow/(outflow) $ ( 1,655,443 ) $ 576,453 * On April 28, 2021, the Company’s shareholding was diluted from 55 % to 35 % resulting in a loss of control as further detailed above. JAGUAHR's loss for 2022 was $ 1,245,805 and net cash flow from operating activities was $ 1,329,107 . **The current asset represents cash and cash equivalents in its entirety.

Investment in Associate Compa_2

Investment in Associate Company (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Significant Investments In Associates [Abstract]
Summary of Movements in Investment in Associates	The carrying amount of the interest in associate company recognized in the consolidated financial statements: 2021 2022 Net assets of associate $ 1,270,339 $ 24,535 Beginning balance $ — $ 494,728 Proportion of the interest sharing the losses of associate 444,620 ( 436,032 ) Loss of interest at the date of dilution of shares in associate 50,108 — Others — ( 50,109 ) Ending balance $ 494,728 $ 8,587

Trade And Other Payables (Table

Trade And Other Payables (Tables)	12 Months Ended
	Dec. 31, 2022
Trade And Other Payables [Abstract]
Schedule of Other Payables	December 31, December 31, 2021 2022 Payables for cash-settled long-term incentive plan (Note 19) $ 701,582 $ 234,448 Payables for salaries and bonuses 1,387,416 1,375,627 Payables for professional fees 507,340 560,578 Interest payables 142,083 — Others 79,488 154,385 Total other payables $ 2,817,909 $ 2,325,038 Maturity analysis: On demand or within 1 year $ 2,817,909 $ 2,325,038

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Borrowings [Abstract]
Summary of Loans	December 31, December 31, 2021 2022 Unsecured borrowings at amortized cost Loans from government (a) $ 11,335,661 $ 11,855,579 Secured borrowings at amortized cost Other long-term borrowings (b) $ 19,521,647 $ 25,549,385 Total borrowings $ 30,857,308 $ 37,404,964 Analyzed as: Current and repayable on demand or within 1 year $ — $ 7,748,831 Non-current and repayable more than 1 year $ 30,857,308 $ 29,656,133 Total borrowings $ 30,857,308 $ 37,404,964

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Ordinary Shares	a. Ordinary shares December 31, December 31, December 31, 2020 2021 2022 Number of ordinary shares authorized * 500,000,000 500,000,000 500,000,000 Authorized par value per share US$ 0.01 US$ 0.01 US$ 0.01 Number of ordinary shares issued and fully paid 209,675,470 348,723,365 348,723,365 Number of equivalent ADSs issued and fully paid (before ratio change) ** 41,935,094 69,744,673 69,744,673 Number of equivalent ADSs issued and fully paid (after ratio change) ** 8,387,019 13,948,935 13,948,935 Amount of ordinary shares authorized * $ 5,000,000 $ 5,000,000 $ 5,000,000 Amount of share capital par value issued and fully paid $ 61,826,237 $ 63,019,962 $ 63,019,962 Amount of share capital surplus issued and fully paid $ 115,754,741 $ 213,098,729 $ 213,098,729

Loss Before Income Tax (Tables)

Loss Before Income Tax (Tables)	12 Months Ended
	Dec. 31, 2022
Profit Loss [Abstract]
Summary of Other Income	a. Other income For the year ended December 31 2020 2021 2022 ADS issuance contribution $ 587,736 $ 1,076,189 $ — Government grants for research and development expenditures 165,699 — 248,613 Government subsidies 134,611 31,112 29,147 Interest income — — 94,248 Others — 771 14,130 $ 888,046 $ 1,108,072 $ 386,138
Schedule of Other Gains and Losses	b. Other gains and losses For the year ended December 31 2020 2021 2022 Net foreign exchange (losses) gains $ ( 210,647 ) $ 512,450 $ ( 85,869 ) Gain on disposal of property, plant and equipment 968 — 1,172 Net gain on fair value changes of financial assets and 78,038 594,046 133,139 Other income (expenses) 2,342 14 ( 78,025 ) $ ( 129,299 ) $ 1,106,510 $ ( 29,583 )
Summary of Finance costs	c. Finance costs For the year ended December 31 2020 2021 2022 Interest on government loans $ 431,143 $ 443,216 $ 431,052 Interest on other long-term borrowing 342,540 1,191,381 3,224,369 Interest on loans from shareholders 327,324 154,773 — Interest on loans from related parties 105,899 50,074 — Interest on lease liabilities 40,425 21,510 12,544 Others — — 7,724 $ 1,247,331 $ 1,860,954 $ 3,675,689
Schedule of Depreciation and Amortization	d. Depreciation and amortization For the year ended December 31 2020 2021 2022 Right-of-use assets $ 265,316 $ 264,804 $ 308,682 Property, plant and equipment 29,757 14,856 18,950 Computer software 2,685 2,564 4,120 $ 297,758 $ 282,224 $ 331,752
Schedule of Employee Benefits Expense	e. Employee benefits expense For the year ended December 31 2020 2021 2022 Short-term benefits $ 4,539,663 $ 6,940,900 $ 8,423,133 Post-employment benefits 200,045 257,128 355,434 Share-based payments (Note 19) Equity-settled 132,200 2,428,128 2,443,894 Cash-settled 213,636 ( 234,761 ) ( 467,134 ) Total employee benefits expense $ 5,085,544 $ 9,391,395 $ 10,755,327 Employee benefits expense by function General and administrative expenses $ 3,856,753 $ 5,718,646 $ 5,643,217 Research and development expenses 1,228,791 3,672,749 5,112,110 $ 5,085,544 $ 9,391,395 $ 10,755,327

Income Tax Expense (Tables)

Income Tax Expense (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax [Abstract]
Summary of Income Tax Recognised in Profit or Loss	Income Tax recognized in Profit or Loss For the year ended December 31 2020 2021 2022 Current tax expenses In respect of the current period $ — $ — $ 79,379 Adjustments for prior periods — — 19,842 $ — $ — $ 99,221 2020 2021 2022 Loss before income tax $ ( 16,971,289 ) $ ( 31,590,582 ) $ ( 51,283,196 ) Income tax benefits calculated at the statutory rate $ ( 2,885,119 ) $ ( 5,370,399 ) $ ( 8,718,143 ) Tax effect of income not taxable in determining taxable income — ( 870,151 ) 19,769 Non-deductible expenses in determining taxable income 84,196 648,651 361,600 Tax credits for research and development expenditures ( 521,234 ) ( 1,467,816 ) ( 245,802 ) Unrecognized loss carryforwards 3,022,607 6,044,928 7,688,535 Tax effect of share of results of associates and joint venture — 405,712 74,125 Effect of different tax rates of group entities operating in other 299,550 609,075 917,106 Adjustments for prior years' tax — — 19,842 Others — — ( 17,811 ) Income tax expenses recognized in profit or loss $ — $ — $ 99,221

Loss Per Ordinary Share (Tables

Loss Per Ordinary Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Summary of Earnings Per Share	For the year ended December 31 2020 2021 2022 Basic and diluted loss per ordinary share $ ( 0.08 ) $ ( 0.10 ) $ ( 0.15 ) Basic and diluted loss per equivalent ADS (before the ADS ratio $ ( 0.40 ) $ ( 0.48 ) $ ( 0.74 ) Basic and diluted loss per equivalent ADS (after the ADS ratio change) $ ( 2.11 ) $ ( 2.40 ) $ ( 3.68 )
Summary of Loss and Weighted-Average Number of Ordinary Shares Outstanding	Each ADS represents five ordinary shares for the above disclosure period. The Company completed the ratio change plan on March 13, 2023 and made retrospective adjustment to loss per ordinary share. Please refer to Note 25(c) for details. The loss and weighted-average number of ordinary shares outstanding used in the computation of loss per share are as follows: For the year ended December 31 2020 2021 2022 Loss used in the computation of basic and diluted loss per ordinary $ ( 16,197,889 ) $ ( 31,321,618 ) $ ( 51,382,417 ) Weighted-average number of ordinary shares in the computation of 192,226,528 325,684,272 348,723,365 Weighted-average number of equivalent ADS in the computation of 38,445,306 65,136,854 69,744,673 Weighted-average number of equivalent ADS in the computation of 7,689,061 13,027,371 13,948,935

Share-Based Payment Arrangeme_2

Share-Based Payment Arrangements (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Abstract]
Summary of Employee Share Options	Information on employee share options granted from the 2014 Plan is as follows. Each option entitles the holder to subscribe for two ordinary shares of the Company: For the Year Ended December 31 2020 2021 2022 Number of Weighted- Number of Weighted- Number of Weighted- Balance at January 1 6,670,356 $ 1.43 6,670,356 $ 1.43 6,097,856 $ 1.43 Options expired — — — — ( 1,453,250 ) 0.67 Options exercised — — ( 572,500 ) 0.43 — — Balance at December 31 6,670,356 1.43 6,097,856 1.43 4,644,606 1.76 Options exercisable, 6,670,356 1.43 6,097,856 1.43 4,644,606 1.76 Information on employee share options granted from the 2017 Plan is as follows. Each option entitles the holder to subscribe for one ordinary share of the Company: For the Year Ended December 31 2020 2021 2022 Number of Weighted- Number of Weighted- Number of Weighted- Balance at January 1 501,167 $ 1.28 501,167 $ 1.28 501,167 $ 1.28 Options expired — — — — — — Options exercised — — — — — — Balance at December 31 501,167 1.28 501,167 1.28 501,167 1.28 Options exercisable, 501,167 1.28 501,167 1.28 501,167 1.28 Information on employee share options granted under the 2020 EIP is as follows. Each option entitles the holder to subscribe for one ADS of the Company: For the Year Ended 2021 2022 Number of Weighted- Number of Weighted- Balance at January 1 3,824,062 $ 2.06 4,021,562 $ 0.52 Options granted 282,000 3.24 2,493,149 0.51 Options forfeited ( 81,000 ) 2.06 ( 744,372 ) 0.52 Options exercised ( 3,500 ) 2.06 — — Balance at December 31 4,021,562 $ 2.06 5,770,339 $ 0.52 Options exercisable, end of period 1,497,524 $ 2.06 2,323,950 $ 0.52 Weighted-average fair value of each option granted $ 2.63 $ 0.52
Summary of Outstanding Options	Information on outstanding options as of December 31, 2022 is as follows: July July July July July Dec January- January July Range of $ 0.80 -$ 1.36 $ 1.36 $ 1.36 -$ 1.88 $ 2.26 $ 1.28 $ 2.06 $ 2.35 -$ 4.12 $ 1.12 $ 0.50 Weighted- 0.5 1.5 2.5 3.5 4.73 7.96 8.21 9.01 9.51
Summary of Options Granted Priced Using Binomial Option Pricing Model	Options granted in the 2014 Plan, the 2017 Plan, and the 2020 EIP were priced using the binomial option pricing model, and the inputs to the model were as follows: July July July July July Dec January- January July Grant- $ 1.36 $ 1.36 $ 1.88 $ 2.26 $ 1.28 $ 2.22 $ 2.35 -$ 4.12 $ 1.12 $ 0.50 Exercise $ 0.80 -$ 1.36 $ 1.36 $ 1.36 -$ 1.88 $ 2.26 $ 1.28 $ 0.52 $ 0.52 $ 0.52 $ 0.50 Expected volatility 50.58 % 50.86 % 36.37 % 39.34 % 38.33 % 66.25 % 59.99 %- 64.92 % 122.1 % 118.2 % Expected 10 10 10 10 10 5.25 - 7 5.25 - 7 5.25 - 7 5.25 - 7 Risk-free 2.5 % 2.58 % 2.43 % 1.46 % 1.10 % 3.05 %- 3.06 % 3.05 %- 3.06 % 3.05 %- 3.06 % 2.90 %- 2.91 %
Summary of Long Term Incentive Plan	The Company’s 2017 LTIP is described as follows: Number of ADSs units 2020 2021 2022 Balance at January 1 232,000 215,133 201,266 Awards granted — — — Awards exercised — ( 13,867 ) — Awards forfeited ( 16,867 ) — — Balance at December 31 215,133 201,266 201,266 Balance exercisable, end of period 204,733 201,266 201,266 The Company’s 2018 LTIP is described as follows: Number of ADSs units 2020 2021 2022 Balance at January 1 168,089 142,445 132,517 Awards granted — — — Awards forfeited ( 25,644 ) — — Awards exercised — ( 9,928 ) — Balance at December 31 142,445 132,517 132,517 Balance exercisable, end of period 99,237 132,517 132,517 The Company’s 2019 LTIP is described as follows: Number of ADSs units 2020 2021 2022 Balance at January 1 491,020 386,950 386,950 Awards granted — — — Awards forfeited ( 104,070 ) — — Balance at December 31 386,950 386,950 386,950 Balance exercisable, end of period 128,983 257,967 386,950

Reconciliation of Liabilities_2

Reconciliation of Liabilities Arising from Financing Activities (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Abstract]
Summary of Changes in Liabilities Arising from Financing Activities, Including Both Cash and Non-cash Changes	The table below details changes in the Company’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Company’s consolidated statements of cash flows as cash flows from financing activities. Non-cash changes January 1, Interest Net Additions/ Others* Interest December 31, Lease Liabilities – current $ 264,543 $ ( 37,935 ) $ ( 202,605 ) $ 209,686 $ 35,445 $ 2,490 $ 271,624 Lease Liabilities – non-current 490,835 — — ( 209,686 ) — — 281,149 Current borrowings (Note 13) — — — 2,900,971 — — 2,900,971 Current borrowings from related parties — — — 617,912 — — 617,912 Long-term borrowings (Note 13) 17,065,305 — — ( 2,900,971 ) ( 81,920 ) 1,101,007 15,183,421 Other payable – interest payables (Note 12) 566,176 — — ( 617,912 ) ( 54,163 ) 105,899 — Non-cash changes January 1, Interest Net Additions/ Others* Interest December 31, Lease Liabilities – current $ 271,624 $ ( 21,510 ) $ ( 353,649 ) $ 281,149 $ — $ 21,510 $ 199,124 Lease Liabilities – non-current 281,149 — — ( 281,149 ) — — — Current borrowings (Note 13) 2,900,971 ( 484,043 ) ( 2,571,701 ) — — 154,773 — Current borrowings from related parties 617,912 ( 117,986 ) ( 550,000 ) — — 50,074 — Long-term borrowings (Note 13) 15,183,421 — 15,939,643 ( 688,324 ) ( 124,827 ) 547,396 30,857,309 Other payable - interest payables (Note 12) 735,510 — ( 1,680,628 ) — — 1,087,201 142,083 Non-cash changes January 1, Interest Net Additions/ Others* Interest December 31, Lease Liabilities – current $ 199,124 $ ( 12,544 ) $ ( 262,798 ) $ 293,460 $ ( 14,115 ) $ 12,544 $ 215,671 Other payable - interest payables (Note 12) 142,083 — — $ ( 142,083 ) — — — Current borrowings (Note 13) — ( 2,338,715 ) — 7,626,678 — 2,460,868 7,748,831 Long-term borrowings (Note 13) 30,857,309 — 5,000,000 ( 7,484,595 ) 88,866 1,194,553 29,656,133 * Others comprise mainly foreign currency translation differences. ** Transfer from long-term borrowings represented transfer of fair value for warrants at inception and reclassified the current portion of the long-term borrowing to current borrowing. ***The Company classified interest paid arising from third party borrowings and leases into financing cash flows activities.

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Financial Instruments [Abstract]
Fair Value of Financial Instruments Measured at Fair Value on Recurring Basis	December 31, 2021 Level 1 Level 2 Level 3 Total Financial liabilities at fair value through profit or Derivative financial liabilities – K2 warrants $ — $ — $ 223,352 $ 223,352 December 31, 2022 Level 1 Level 2 Level 3 Total Financial assets at fair value through profit or Money Market Fund $ 30,445,339 $ — $ — $ 30,445,339 Financial liabilities at fair value through profit or Derivative financial liabilities – K2 warrants $ — $ — $ 90,213 $ 90,213
Summary of Categories of Financial Instruments	December 31, December 31, December 31, 2020 2021 2022 Financial assets Financial assets at fair value through profit or loss Derivative financial assets $ 137,926 $ — $ — Money Market Fund $ — $ — $ 30,445,339 Financial assets at amortized cost (1) $ 14,427,678 $ 91,047,060 $ 27,490,152 Financial liabilities Financial liabilities at fair value through profit or Derivative financial liabilities $ 267,000 $ 223,352 $ 90,213 Financial liabilities at amortized cost (2) $ 24,228,678 $ 36,090,421 $ 41,922,924 (1) The balances include financial assets at amortized cost, which comprise of cash and cash equivalents excluding money market funds and refundable deposits. (2) The balances include financial liabilities at amortized cost, which comprise of trade payables, other payables, other current liabilities and long-term borrowings.
Summary of Significant Financial Assets and Liabilities Denominated in Foreign Currencies	The Company’s significant financial assets and liabilities denominated in foreign currencies were as follows: December 31, 2021 Foreign Exchange Carrying Financial assets Monetary items SGD S $ 837,336 0.7411 $ 620,563 AUD A $ 2,418,022 0.7263 $ 1,756,130 Financial liabilities Monetary items SGD S $ 15,649,526 0.7411 $ 11,598,118 December 31, 2022 Foreign Exchange Carrying Financial assets Monetary items SGD S $ 2,312,357 0.7461 $ 1,725,279 AUD A $ 2,616,802 0.6820 $ 1,784,606 Financial liabilities Monetary items SGD S $ 16,298,191 0.7461 $ 12,160,288
Sensitivity Analysis of Foreign Currency Risk	For the year ended December 31 2020 2021 2022 Profit or loss* SGD $ ( 577,417 ) $ ( 548,878 ) $ ( 521,750 ) AUD $ 17,051 $ 87,807 $ 89,230 * This is mainly attributable to the exposure to outstanding deposits in banks (not including money market funds as that is in US dollars) and loans in foreign currency at the end of the reporting period.

Transactions with Related Par_2

Transactions with Related Parties (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Transactions Between Related Parties [Abstract]
Disclosure of Transactions Between Group and Other Related Parties	a. Related party name and category Related Party Name Related Party Category JANK Howden Pty Ltd Related party in substance Other Key Management Personnel b. Loans from related parties Interest expense For the year ended December 31 Related Party Category/Name 2020 2021 2022 Related party in substance / JANK Howden Pty Ltd $ 96,272 $ 45,522 $ — Key Management Personnel / Others 9,627 4,552 — $ 105,899 $ 50,074 $ —
Schedule of Key Management Personnel Compensation	c. Compensation of Key Management Personnel For the year ended December 31 Related Party Category/Name 2020 2021 2022 Short-term employee benefits $ 2,368,143 $ 2,881,215 $ 2,783,668 Post-employment benefits 99,217 112,095 332,037 Share-based payments recognized 138,794 2,048,669 1,926,199 $ 2,606,154 $ 5,041,979 $ 5,041,904

Application of New Amended an_3

Application of New Amended and Revised Standards and Interpretations - Schedule of New Amended or Revised Standards and Interpretations (Detail)	12 Months Ended
	Dec. 31, 2022
IFRS 17 (including the June 2020 and December 2021 amendments to IFRS 17)
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	IFRS 17 (including the June 2020 and December 2021 amendments to IFRS 17)
Description of nature of impending change in accounting policy	Insurance Contracts
IFRS 10 and IAS 28 (amendments)
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	IFRS 10 and IAS 28 (amendments)
Description of nature of impending change in accounting policy	Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
Amendments to IAS 1
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 1
Description of nature of impending change in accounting policy	Classification of Liabilities as Current or Non-current
Amendments to IAS 1
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 1
Description of nature of impending change in accounting policy	Non-current Liabilities with Covenants
Amendments to IAS 1 and IFRS Practice Statement 2
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 1 and IFRS Practice Statement 2
Description of nature of impending change in accounting policy	Disclosure of Accounting Policies
Amendments to IAS 8
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 8
Description of nature of impending change in accounting policy	Definition of Accounting Estimates
Amendments to IAS 12
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 12
Description of nature of impending change in accounting policy	Deferred Tax related to Assets and Liabilities arising from a Single Transaction
Amendments to IFRS 16
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IFRS 16
Description of nature of impending change in accounting policy	Lease Liability in a Sale and Leaseback

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2022 USD ($)
Disclosure Of Significant Accounting Policies [Line Items]
Impairment loss recognised for the asset or cash-generating unit	$ 0

Critical Accounting Judgments_2

Critical Accounting Judgments and Key Sources of Estimation Uncertainty (Detail) - Jaguahr Therapeutics Pte. Ltd	Apr. 28, 2021	Apr. 23, 2021
Top of Range [Member]
Disclosure Of Changes In Accounting Estimates [Line Items]
Proportion of ownership interest in joint venture	55%
Bottom of Range [Member]
Disclosure Of Changes In Accounting Estimates [Line Items]
Proportion of ownership interest in joint venture		35%

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Cash And Cash Equivalents [Abstract]
Cash in hand	$ 256	$ 294
Cash in banks	26,456,482	90,167,673
Money market fund	30,445,339
Cash	$ 56,902,077	$ 90,167,967

Other Assets - Summary of Other

Other Assets - Summary of Other Assets (Detail) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Other Assets Current And Non Current [Abstract]
Prepayments	$ 2,942,936	$ 2,733,753
Refundable deposits	1,033,414	879,093
Other current assets	$ 3,976,350	$ 3,612,846

Financial Instruments at Fair_3

Financial Instruments at Fair Value Through Profit or Loss - Summary of Financial Instruments at Fair Value Through Profit or Loss (Detail) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial assets at fair value through profit or loss (FVTPL)
Financial assets at fair value through profit or loss			$ 137,926
Financial liabilities at fair value through profit or loss (FVTPL)
Financial liabilities designated as at FVTPL	$ 90,213	$ 223,352	$ 267,000
Financial Liabilities Current | K2HV Warrants
Financial liabilities at fair value through profit or loss (FVTPL)
Financial liabilities designated as at FVTPL	$ 90,213	$ 223,352

Subsidiaries - Summary of Subsi

Subsidiaries - Summary of Subsidiaries Included in Consolidated Financial Statements (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
ASLAN Pharmaceuticals Pte. Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Limited
Name of Investee	ASLAN Pharmaceuticals Pte. Ltd.
Nature of Activities	New drug researchand development
Proportion of Ownership (%)	100%	100%
ASLAN Pharmaceuticals (USA) Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	ASLAN Pharmaceuticals (USA) Inc.
Nature of Activities	New drug researchand development
Proportion of Ownership (%)	100%	100%
ASLAN Pharmaceuticals Australia Pty Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	ASLAN Pharmaceuticals Australia Pty Ltd
Nature of Activities	New drug researchand development
Proportion of Ownership (%)	100%	100%
ASLAN Pharmaceuticals Hong Kong Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	ASLAN Pharmaceuticals Hong Kong Limited
Nature of Activities	New drug researchand development
Proportion of Ownership (%)	100%	100%
ASLAN Pharmaceuticals (Shanghai) Co. Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Hong Kong Limited
Name of Investee	ASLAN Pharmaceuticals (Shanghai) Co. Ltd.
Nature of Activities	New drug researchand development
Proportion of Ownership (%)	100%	100%
ASLAN Pharmaceuticals Taiwan Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	ASLAN Pharmaceuticals Taiwan Limited
Nature of Activities	New drug researchand development
Proportion of Ownership (%)	0%	100%
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of associate	Jaguahr Therapeutics Pte. Ltd. (“JAGUAHR”)
Nature of Activities	New drug researchand development
Proportion of Ownership (%)	35%	35%

Subsidiaries - Summary of Sub_2

Subsidiaries - Summary of Subsidiaries Included in Consolidated Financial Statements (Detail) (Parenthetical) - USD ($)				12 Months Ended
	May 13, 2022	Apr. 28, 2021	Oct. 15, 2019	Dec. 31, 2022	Dec. 31, 2021	Oct. 31, 2019
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Gain on dilution of subsidiary					$ 2,307,735
ASLAN Pharmaceuticals Taiwan Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Year of incorporation	2013
Proceeds from dissolvement	$ 0
Investment written down due to dissolvement	$ 166,450			$ 0
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Proportion of ownership interest in joint venture			55%
Gain on dilution of subsidiary					2,307,735
Reclassification of capital reserve					1,376,349
Non-controlling interests derecognised due to gain on dilution of subsidiary					$ 31,717
Percentage of the fair value of net identifiable assets					35%
Jaguahr Therapeutics Pte. Ltd | Bottom of Range [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Proportion of ownership interest in joint venture		35%
Jaguahr Therapeutics Pte. Ltd | Top of Range [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Proportion of ownership interest in joint venture		55%
Jaguahr Therapeutics Pte. Ltd | Bukwang [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Investments In Joint Ventures			$ 5,000,000
Value of right held by non-controlling interests				$ 0
Jaguahr Therapeutics Pte. Ltd | Bukwang [Member] | First Tranche [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Loans and receivables						$ 2,500,000
Jaguahr Therapeutics Pte. Ltd | Bukwang [Member] | Second Tranche [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Loans and receivables		$ 2,500,000

Subsidiaries - Summary of Sub_3

Subsidiaries - Summary of Subsidiaries That Have Material Non-controlling Interests (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Loss Allocated to Non-controlling Interests	$ (268,964)	$ (773,400)
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Loss Allocated to Non-controlling Interests	$ (268,964)	(773,400)
Accumulated Non-controlling interests		$ 300,681

Subsidiaries - Summary of Finan

Subsidiaries - Summary of Financial Information Before Intragroup Eliminations (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Current asset	$ 60,878,427	$ 93,780,813
Non-current assets	307,164	737,409
Current liabilities	(23,164,238)	(6,357,171)
Non-current liabilities	29,656,133	30,857,308
Equity	8,365,220	57,303,743	$ (10,152,284)	$ (603,274)
Equity attributable to:
Stockholders of the Company	8,365,220	57,303,743
Total equity	8,365,220	57,303,743	(10,152,284)	$ (603,274)
Revenue	0	0
Loss for the year	(47,882,487)	(33,846,452)	(16,483,297)
Other comprehensive loss for the year			(123,864)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(51,382,417)	(31,590,582)	(17,095,153)
Loss attributable to:
Stockholders of the Company	(51,382,417)	(31,321,618)	(16,197,889)
Non-controlling interests		(268,964)	(773,400)
LOSS FROM OPERATIONS	(47,882,487)	(33,846,452)	(16,483,297)
Total comprehensive loss attributable to:
Stockholders of the Company	(51,382,417)	(31,321,618)	(16,321,753)
Non-controlling interests		(268,964)	(773,400)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(51,382,417)	(31,590,582)	(17,095,153)
Operating activities	(38,405,247)	(33,995,550)	(15,052,990)
Investing activities	414,699	(28,155)	927
Financing activities	4,724,658	109,867,301	7,173,403
NET (DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS	(33,265,890)	75,843,596	(7,878,660)
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Current asset	54,906	1,384,013
Current liabilities	(30,371)	(113,674)
Equity	24,535	1,270,339
Equity attributable to:
Non-controlling interests			300,681
Total equity	24,535	1,270,339
Loss for the year		(1,897,844)	(1,718,666)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	1,245,805	(1,897,844)	(1,718,666)
Loss attributable to:
Stockholders of the Company		(1,628,880)	(945,266)
Non-controlling interests		(268,964)	(773,400)
LOSS FROM OPERATIONS		(1,897,844)	(1,718,666)
Total comprehensive loss attributable to:
Stockholders of the Company		(1,628,880)	(945,266)
Non-controlling interests		(268,964)	(773,400)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	1,245,805	(1,897,844)	(1,718,666)
Operating activities	$ 1,329,107	(1,923,547)	(1,655,443)
Financing activities		2,500,000
NET (DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS		$ 576,453	$ (1,655,443)

Subsidiaries - Summary of Fin_2

Subsidiaries - Summary of Financial Information Before Intragroup Eliminations (Detail) (Parenthetical) - USD ($)			12 Months Ended
	Apr. 28, 2021	Oct. 15, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Significant Investments In Subsidiaries [Line Items]
TOTAL COMPREHENSIVE LOSS FOR THE YEAR			$ (51,382,417)	$ (31,590,582)	$ (17,095,153)
Net cash flows from (used in) operating activities			(38,405,247)	(33,995,550)	(15,052,990)
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Proportion of ownership interest in joint venture		55%
TOTAL COMPREHENSIVE LOSS FOR THE YEAR			1,245,805	(1,897,844)	(1,718,666)
Net cash flows from (used in) operating activities			$ 1,329,107	$ (1,923,547)	$ (1,655,443)
Jaguahr Therapeutics Pte. Ltd | Top of Range [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Proportion of ownership interest in joint venture	55%
Jaguahr Therapeutics Pte. Ltd | Bottom of Range [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Proportion of ownership interest in joint venture	35%

Investment in Associate Compa_3

Investment in Associate Company - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Associates [Line Items]
Proportion of ownership interest in associate	35%	35%

Investment in Associate Compa_4

Investment in Associate Company - Summary of Movements in Investment in Associates (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Significant Investments In Associates [Abstract]
Net assets of associate	$ 24,535	$ 1,270,339
Beginning balance	494,728
Proportion of the interest sharing the losses of associate	(436,032)	444,620
Loss of interest at the date of dilution of shares in the associate		50,108
Others	(50,109)
Ending balance	$ 8,587	$ 494,728

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Computer Software and Licenses
Disclosure Of Intangible Assets [Line Items]
Intangible assets other than goodwill	$ 5,836	$ 9,956

Trade And Other Payables Additi

Trade And Other Payables Additional Information (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Trade And Other Payables [Abstract]
Trade payables	$ 12,784,485	$ 3,116,786

Trade And Other Payables - Sche

Trade And Other Payables - Schedule of Other Payables (Detail) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Trade And Other Payables [Abstract]
Payables for cash-settled long-term incentive plan	$ 234,448	$ 701,582
Payables for salaries and bonuses	1,375,627	1,387,416
Payables for professional fees	560,578	507,340
Interest payables		142,083
Others	154,385	79,488
Total Other Payables	2,325,038	2,817,909
Maturity analysis:
On demand or within 1 year	$ 2,325,038	$ 2,817,909

Borrowings - Summary of Loans (

Borrowings - Summary of Loans (Detail) $ in Millions	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Apr. 27, 2011 SGD ($)
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured	$ 29,656,133	$ 30,857,308
Total borrowings	37,404,964	30,857,308
Current borrowings - unsecured	7,748,831
Not Later Than One Year
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured	7,748,831
Later Than One Year
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured	29,656,133	30,857,308
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured	11,855,579	11,335,661	$ 10
Other Long-term Borrowings
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured	$ 25,549,385	$ 19,521,647

Borrowings - Additional Informa

Borrowings - Additional Information (Detail) $ / shares in Units, $ in Millions				12 Months Ended
	Jan. 05, 2022 USD ($) $ / shares shares	Jul. 12, 2021 USD ($) $ / shares	Apr. 27, 2011 SGD ($)	Dec. 31, 2022 USD ($) d $ / shares	Dec. 31, 2021 USD ($) $ / shares	Dec. 31, 2020 $ / shares
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured				$ 29,656,133	$ 30,857,308
Repayment loan amount owed					7,784,087
Long term borrowings				$ 37,404,964	$ 30,857,308
Warrant price per share | $ / shares				$ 0.01	$ 0.01	$ 0.01
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured			$ 10	$ 11,855,579	$ 11,335,661
Principal loan amount				7,390,655	7,341,127
Loan repayable period			five-year
Borrowings, interest rate			6%
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured				$ 11,855,579	$ 11,335,661
Two H V Loan Agreement [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Borrowings, interest rate	2.95%
Number of other equity instruments exercised or vested in share-based payment arrangement | d				0
Two H V Loan Agreement [Member] | Second Tranche [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Proceeds from non-current borrowings	$ 5,000,000
Two H V Loan Agreement [Member] | Ordinary Shares
Disclosure Of Detailed Information About Borrowings [Line Items]
Warrant price per share | $ / shares	$ 0.5257
Two H V Loan Agreement [Member] | Ordinary Shares | Second Tranche [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Number Of Shares Exercisable Under The Warrants | shares	1,402,891
Two H V Loan Agreement [Member] | American Depositary Share
Disclosure Of Detailed Information About Borrowings [Line Items]
Warrant price per share | $ / shares	$ 2.6285
Two H V Loan Agreement [Member] | American Depositary Share | Second Tranche [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Number Of Shares Exercisable Under The Warrants | shares	280,578
Two H V Loan Agreement [Member] | Top of Range [Member] | Second Tranche [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Proceeds from non-current borrowings	$ 25,000,000
K2HV Loan Agreement
Disclosure Of Detailed Information About Borrowings [Line Items]
Loan repayable period		July 12, 2031
Borrowings, interest rate		2.95%
Term loans bear prime interest rate		plus 5.00%
Term loans annual interest rate		8.25%
Term loans monthly interest only payments, period		until August 1, 2023
Term loans monthly interest only payments, Extension period		Aug. 01, 2024
Term loan maturity date		Jul. 01, 2025
Facility fee		$ 255,000
Percentage of additional facility fee		0.85%
Percentage of final payment fee		6.25%
Percentage of prepayment fee		3%
Fair value of first tranche loan		$ 19,311,676
Subsequent to term loans monthly interest only payments, period				July 1, 2021, to July 31, 2023
Proceeds from warrant		688,324
Fair value of warrants				$ 90,213
Difference of fair value of warrants				$ 133,139
K2HV Loan Agreement | First Tranche [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Current borrowings		20,000,000
K2HV Loan Agreement | Second and Third Tranche
Disclosure Of Detailed Information About Borrowings [Line Items]
Current borrowings		10,000,000
K2HV Loan Agreement | Fourth Tranche
Disclosure Of Detailed Information About Borrowings [Line Items]
Maximum borrowings		$ 15,000,000
K2HV Loan Agreement | Ordinary Shares
Disclosure Of Detailed Information About Borrowings [Line Items]
Warrant price per share | $ / shares		$ 0.5257
K2HV Loan Agreement | American Depositary Share
Disclosure Of Detailed Information About Borrowings [Line Items]
Warrant price per share | $ / shares		$ 2.6285
K2HV Loan Agreement | Top of Range [Member]
Disclosure Of Detailed Information About Borrowings [Line Items]
Long term borrowings		$ 45,000,000

Equity - Schedule of Ordinary S

Equity - Schedule of Ordinary Shares (Detail) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Classes Of Share Capital [Line Items]
Number of ordinary shares authorised	500,000,000	500,000,000	500,000,000
Authorized par value per share	$ 0.01	$ 0.01	$ 0.01
Amount of ordinary shares authorised	$ 5,000,000	$ 5,000,000	$ 5,000,000
Amount of share capital par value issued and fully paid	$ 63,019,962	$ 63,019,962	$ 61,826,237
Ordinary Shares
Disclosure Of Classes Of Share Capital [Line Items]
Number of ordinary shares issued and fully paid	348,723,365	348,723,365	209,675,470
American Depositary Shares before Ratio Change
Disclosure Of Classes Of Share Capital [Line Items]
Number of ordinary shares issued and fully paid	69,744,673	69,744,673	41,935,094
American Depositary Shares after Ratio Change
Disclosure Of Classes Of Share Capital [Line Items]
Number of ordinary shares issued and fully paid	13,948,935	13,948,935	8,387,019
Ordinary Surplus [Member]
Disclosure Of Classes Of Share Capital [Line Items]
Amount of share capital surplus issued and fully paid	$ 213,098,729	$ 213,098,729	$ 115,754,741

Equity - Additional Information

Equity - Additional Information (Detail) - USD ($)				1 Months Ended			12 Months Ended
	Feb. 24, 2023	Aug. 06, 2021	Oct. 09, 2020	Mar. 31, 2021	Feb. 28, 2021	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net Proceeds from offering of shares	$ 20,000,000
Proceeds from issuance of private placement					$ 18,000,000
Proceeds from issuance initial public offering				$ 64,900,000
Warrants to purchase								825,800
Exercise price								$ 2.02
Amount of ordinary shares authorised						$ 5,000,000	$ 5,000,000	$ 5,000,000	$ 5,000,000
Number of ordinary shares authorised						500,000,000	500,000,000	500,000,000	500,000,000
Warrant price per share						$ 0.01	$ 0.01	$ 0.01	$ 0.01
Dividends distribution							$ 0	$ 0	$ 0
ATM Sales Agreement [Member] | Jefferies LLC | Top of Range [Member]
Aggregate offering value		$ 85,000,000	$ 50,000,000
Ordinary Shares
Number of shares issued				86,250,000	25,568,180		0
Ordinary Shares | ATM Sales Agreement [Member] | Jefferies LLC
Number of shares issued		24,594,360				19,720,500			19,720,500
American Depositary Share
Number of shares issued				17,250,000	5,113,636		0	409,071
American Depositary Share | ATM Sales Agreement [Member] | Jefferies LLC
Number of shares issued		4,918,872				3,944,100			3,944,100
Net Proceeds from offering of shares		$ 14,100,000				$ 7,400,000
Initial Public Offering | Ordinary Shares
Number of shares issued								2,045,355

Material License Agreements - A

Material License Agreements - Additional Information (Detail) - License Agreements $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Almirall
Disclosure Of Transactions Between Related Parties [Line Items]
Agreement date	Dec. 31, 2015
Agreement amended date	Mar. 31, 2018
CSL Limited
Disclosure Of Transactions Between Related Parties [Line Items]
First Payment	$ 30
Regulatory milestones linked payments estimated	95
Sales mile stones linked payments estimated	655
Milestone payment	$ 1
Top of Range [Member] | CSL Limited
Disclosure Of Transactions Between Related Parties [Line Items]
Percentage of entity's revenue	10%

Loss Before Income Tax - Summar

Loss Before Income Tax - Summary of Other Income (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit Loss [Abstract]
ADS issuance contribution		$ 1,076,189	$ 587,736
Government grants for research and development expenditures	$ 248,613		165,699
Government subsidies	29,147	31,112	134,611
Interest income	94,248
Others	14,130	771
Other income	$ 386,138	$ 1,108,072	$ 888,046

Loss Before Income Tax - Additi

Loss Before Income Tax - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loss Before Income Tax [Line Items]
Other non-operating income	$ 0	$ 1,076,189
Government grants for research and development expenditures	248,613		$ 165,699
Australia
Loss Before Income Tax [Line Items]
Government grants for research and development expenditures	$ 248,613

Loss Before Income Tax - Schedu

Loss Before Income Tax - Schedule of Other Gains and Losses (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit Loss [Abstract]
Net foreign exchange (losses) gains	$ (85,869)	$ 512,450	$ (210,647)
Gain on disposal of property, plant and equipment	1,172		968
Net gain on fair value changes of financial assets and liabilities at fair value through profit or loss (Note 13)	133,139	594,046	78,038
Other income (expenses)	(78,025)	14	2,342
Other gains and losses	$ (29,583)	$ 1,106,510	$ (129,299)

Loss Before Income Tax - Summ_2

Loss Before Income Tax - Summary of Finance costs (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit Loss [Abstract]
Interest on government loans	$ 431,052	$ 443,216	$ 431,143
Interest on other long term borrowing	3,224,369	1,191,381	342,540
Interest on loans from shareholders		154,773	327,324
Interest on loans from related parties		50,074	105,899
Interest on lease liabilities	12,544	21,510	40,425
Others	7,724
Finance costs	$ 3,675,689	$ 1,860,954	$ 1,247,331

Loss Before Income Tax - Sche_2

Loss Before Income Tax - Schedule of Depreciation and Amortization (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 331,752	$ 282,224	$ 297,758
Right-of-Use Assets
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	308,682	264,804	265,316
Property, Plant and Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	18,950	14,856	29,757
Computer Software
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 4,120	$ 2,564	$ 2,685

Loss Before Income Tax - Sche_3

Loss Before Income Tax - Schedule of Employee Benefits Expense (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit Loss [Abstract]
Short-term benefits	$ 8,423,133	$ 6,940,900	$ 4,539,663
Post-employment benefits	355,434	257,128	200,045
Share-based payments
Equity-settled	2,443,894	2,428,128	132,200
Cash-settled	(467,134)	(234,761)	213,636
Total employee benefits expense	10,755,327	9,391,395	5,085,544
Employee benefits expense by function
General and administrative expenses	5,643,217	5,718,646	3,856,753
Research and development expenses	5,112,110	3,672,749	1,228,791
Total employee benefits expense	$ 10,755,327	$ 9,391,395	$ 5,085,544

Income Taxe Expense - Summary o

Income Taxe Expense - Summary of Income Tax Recognised in Profit or Loss (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current tax expenses
In respect of the current period	$ 79,379
Adjustments for prior periods	19,842
Income tax expenses recognized in profit or loss	99,221
Loss before income tax	(51,283,196)	$ (31,590,582)	$ (16,971,289)
Income tax benefits calculated at the statutory rate	(8,718,143)	(5,370,399)	(2,885,119)
Tax effect of income not taxable in determining taxable income	(19,769)	(870,151)
Non-deductible expenses in determining taxable income	361,600	648,651	84,196
Tax credits for research and development expenditures	(245,802)	(1,467,816)	(521,234)
Unrecognized loss carryforwards	7,688,535	6,044,928	3,022,607
Tax effect of share of results of associates and joint venture	74,125	405,712
Effect of different tax rates of group entities operating in other jurisdictions	917,106	$ 609,075	$ 299,550
Others	$ (17,811)

Income Tax Expense - Additional

Income Tax Expense - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Major Components Of Tax Expense Income [Line Items]
Taxable income	$ (51,283,196)	$ (31,590,582)	$ (16,971,289)
Accumulated deficit	(278,386,749)	(227,004,332)
Provision for income tax	99,221
ASLAN Pharmaceuticals Pte. Ltd.
Major Components Of Tax Expense Income [Line Items]
Accumulated unused tax losses	238,000,000	207,000,000
Accumulated deficit	$ 279,000,000	227,000,000
Taiwan
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate	20%
Corporate surtax rate	5%
Singapore
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate	17%
Provision for income tax	$ 0	0	0
Singapore | ASLAN Pharmaceuticals Pte. Ltd.
Major Components Of Tax Expense Income [Line Items]
Taxable income	0	0	0
Australia
Major Components Of Tax Expense Income [Line Items]
Taxable income	$ 0	0	0
Statutory corporate income tax rate	30%
Provision for income tax	$ 0	0	0
Hong Kong
Major Components Of Tax Expense Income [Line Items]
Taxable income	$ 0	0	0
Statutory corporate income tax rate	16.50%
Provision for income tax	$ 0	0	0
China
Major Components Of Tax Expense Income [Line Items]
Taxable income	$ 0	0	0
Statutory corporate income tax rate	25%
Provision for income tax	$ 0	0	0
UNITED STATES
Major Components Of Tax Expense Income [Line Items]
Taxable income	377,994	$ 94,487	$ 0
Provision for income tax	$ 0
Federal income tax rate	21%
State income tax rate	8.70%

Loss Per Ordinary Share - Summa

Loss Per Ordinary Share - Summary of Earnings Per Share (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Line Items]
Basic and diluted	$ (0.15)	$ (0.10)	$ (0.08)
Ordinary Share
Earnings Per Share [Line Items]
Basic and diluted	(0.15)	(0.10)	(0.08)
Before The ADS Ratio Change
Earnings Per Share [Line Items]
Basic and diluted	(0.74)	(0.48)	(0.40)
After The ADS Ratio Change
Earnings Per Share [Line Items]
Basic and diluted	$ (3.68)	$ (2.40)	$ (2.11)

Loss Per Ordinary Share - Addit

Loss Per Ordinary Share - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2022 shares
Earnings Per Share [Abstract]
Number of units in American Depositary Shares	5

Loss Per Ordinary Share - Sum_2

Loss Per Ordinary Share - Summary of Loss and Weighted Average Number of Ordinary Shares Outstanding (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Line Items]
Loss used in the computation of basic and diluted loss per ordinary share	$ (51,382,417)	$ (31,321,618)	$ (16,197,889)
Ordinary Shares
Earnings Per Share [Line Items]
Weighted-average number of ordinary shares in the computation of basic loss per share	348,723,365	325,684,272	192,226,528
Before The ADS Ratio Change
Earnings Per Share [Line Items]
Weighted-average number of ordinary shares in the computation of basic loss per share	69,744,673	65,136,854	38,445,306
After The ADS Ratio Change
Earnings Per Share [Line Items]
Weighted-average number of ordinary shares in the computation of basic loss per share	13,948,935	13,027,371	7,689,061

Share-based Payment Arrangeme_3

Share-based Payment Arrangements - Additional Information (Detail)

1 Months Ended

7 Months Ended

12 Months Ended

Jul. 01, 2022 shares

Jan. 01, 2022 shares

Dec. 15, 2020 shares

Dec. 10, 2020 shares

Jul. 30, 2019 shares

Jul. 30, 2018 shares

Feb. 01, 2018 shares

Aug. 23, 2017 shares

Jul. 31, 2022 USD ($) $ / shares

Jan. 31, 2022 $ / shares

Dec. 31, 2020 $ / shares

Sep. 30, 2017 shares

Jul. 31, 2017 $ / shares

Jul. 31, 2016 $ / shares

Jul. 31, 2014 $ / shares

Jul. 31, 2010 shares

Jul. 31, 2021 $ / shares

Dec. 31, 2022 USD ($) shares

Dec. 31, 2021 USD ($) shares

Dec. 31, 2020 USD ($) shares

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Exercise price | $ / shares

$ 0.50

$ 0.52

$ 0.52

$ 1.28

$ 2.26

$ 1.36

$ 0.52

Incremental fair value recognised | $

$ 240,835

Compensation costs recognised | $

$ 132,200

$ 2,428,128

$ 2,443,894

Other Payable

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Recognized compensation liabilities, Current | $

$ 234,448

$ 701,582

American Depositary Share

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Maximum number of ordinary shares issued

4,135,395

12,406,184

2014 Plan

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Option granted

6,670,356

Share option granted expiration period

10 years

Share based payment, vesting period

4 years

Vesting description

If the options remain unexercised after a period of ten years from the date of grant, the options expire. Options are forfeited if the employee leaves the Company before the options vest.

2014 Plan | Ordinary Shares

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Option granted

13,340,712

2020 Equity Incentive Plan

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Option granted

3,824,062

2,493,149

282,000

Share option granted expiration period

10 years

10 years

Maximum number of ordinary shares issued

3,590,000

8,875,745

20,676,974

62,030,922

Share based payment, vesting period

4 years

Issuance of new share capital, shares

13,948,935

Percentage of increase in outstanding shares

4%

4%

Vesting description

If the options remain unexercised after a period of ten years from the date of grant, the options expire. Options are forfeited if the employee leaves the Company before the options vest.

2020 Equity Incentive Plan | American Depositary Share

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Maximum number of ordinary shares issued

718,000

1,775,149

Issuance of new share capital, shares

2,789,787

Exercise price | $ / shares

$ 0.52

2017 Plan

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Option granted

825,833

Share option granted expiration period

10 years

Share based payment, vesting period

2 years

Vesting description

If the options remain unexercised after a period of ten years from the date of grant, the options expire. Options are forfeited if the employee leaves the Company before the options vest.

Long Term Incentive Plan Granted in 2017

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Long term incentive plan bonus entitlement units granted

104,000

1,462,000

Vesting description

The 292,400 bonus entitlement units granted under the 2017 LTIP will be one-third vested each year after the first, second, and third anniversary of the award. The 20,800 bonus entitlement units granted under the 2017 LTIP will be one-half vested each year after the second and third anniversary of the award.

Number of units forfeited

16,867

Long Term Incentive Plan Granted in 2017 | American Depositary Share

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Long term incentive plan bonus entitlement units granted

20,800

292,400

Long Term Incentive Plan Granted in 2018

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Long term incentive plan bonus entitlement units granted

241,142

Vesting description

The 241,142 bonus entitlement units granted under the 2018 LTIP will be one-third vested each year after the first, second, and third anniversary of the award.

Number of units forfeited

25,644

Long Term Incentive Plan Granted in 2019

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Long term incentive plan bonus entitlement units granted

491,020

Vesting description

The 491,020 bonus entitlement units granted under the 2019 LTIP will be one-third vested each year after the first, second, and third anniversary of the award.

Number of units forfeited

104,070

Long Term Incentive Plans

Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]

Number of units forfeited

283,501

Reporting date fair value of award | $

$ 0.36

$ 1.12

Recognised total (expense) benefit | $

$ 467,134

$ 234,761

$ (213,636)

Share-based Payment Arrangeme_4

Share-based Payment Arrangements - Summary of Employee Share Options (Detail)		1 Months Ended		12 Months Ended
	Dec. 15, 2020 shares	Sep. 30, 2017 shares	Jul. 31, 2010 shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 shares $ / shares
2014 Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Beginning of Period | shares				6,097,856	6,670,356	6,670,356
Number of Options, Granted | shares			6,670,356
Number of Options, Forfeited | shares				(1,453,250)	0	0
Number of Options Exercised | shares				0	(572,500)	0
Number of Options, Ending of Period | shares				4,644,606	6,097,856	6,670,356
Options exercisable, end of period | shares				4,644,606	6,097,856	6,670,356
Weighted- average Exercise Price Per Option, Beginning of Period				$ 1.43	$ 1.43	$ 1.43
Weighted- average Exercise Price Per Option, Forfeited				0.67	0	0
Weighted-average Exercise Price Per Option, Exercised				0	0.43	0
Weighted- average Exercise Price Per Option, End of Period				1.76	1.43	1.43
Weighted- average Exercise Price Per Option, Exercisable End of Period				$ 1.76	$ 1.43	$ 1.43
2017 Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Beginning of Period | shares				501,167	501,167	501,167
Number of Options, Granted | shares		825,833
Number of Options, Forfeited | shares				0	0	0
Number of Options Exercised | shares				0	0	0
Number of Options, Ending of Period | shares				501,167	501,167	501,167
Options exercisable, end of period | shares				501,167	501,167	501,167
Weighted- average Exercise Price Per Option, Beginning of Period				$ 1.28	$ 1.28	$ 1.28
Weighted- average Exercise Price Per Option, Forfeited				0	0	0
Weighted-average Exercise Price Per Option, Exercised				0	0	0
Weighted- average Exercise Price Per Option, End of Period				1.28	1.28	1.28
Weighted- average Exercise Price Per Option, Exercisable End of Period				$ 1.28	$ 1.28	$ 1.28
2020 Equity Incentive Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Beginning of Period | shares				4,021,562	3,824,062
Number of Options, Granted | shares	3,824,062			2,493,149	282,000
Number of Options, Forfeited | shares				(744,372)	(81,000)
Number of Options Exercised | shares					(3,500)
Number of Options, Ending of Period | shares				5,770,339	4,021,562	3,824,062
Options exercisable, end of period | shares				2,323,950	1,497,524
Weighted- average Exercise Price Per Option, Beginning of Period				$ 2.06	$ 2.06
Weighted- average Exercise Price Per Option, Granted				0.51	3.24
Weighted- average Exercise Price Per Option, Forfeited				0.52	2.06
Weighted-average Exercise Price Per Option, Exercised					2.06
Weighted- average Exercise Price Per Option, End of Period				0.52	2.06	$ 2.06
Weighted- average Exercise Price Per Option, Exercisable End of Period				0.52	2.06
Weighted-average fair value of each option granted				0.52	2.63
2020 Equity Incentive Plan | Amended ADS Exercise Price
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted- average Exercise Price Per Option, Beginning of Period				$ 0.52
Weighted- average Exercise Price Per Option, End of Period					$ 0.52

Share-based Payment Arrangeme_5

Share-based Payment Arrangements - Summary of Outstanding Options (Detail)	12 Months Ended
	Dec. 31, 2022 $ / shares
July 2013
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	6 months
July 2013 | Top of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.36
July 2013 | Bottom of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	0.80
July 2014
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.36
Weighted-average Remaining Contractual Life (Years)	1 year 6 months
July 2015
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	2 years 6 months
July 2015 | Top of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.88
July 2015 | Bottom of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	1.36
July 2016
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 2.26
Weighted-average Remaining Contractual Life (Years)	3 years 6 months
July 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.28
Weighted-average Remaining Contractual Life (Years)	4 years 8 months 23 days
December 2020
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 2.06
Weighted-average Remaining Contractual Life (Years)	7 years 11 months 15 days
January-July 2021
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	8 years 2 months 15 days
January-July 2021 | Top of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 4.12
January-July 2021 | Bottom of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	2.35
January 2022
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.12
Weighted-average Remaining Contractual Life (Years)	9 years 3 days
July 2022
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 0.50
Weighted-average Remaining Contractual Life (Years)	9 years 6 months 3 days

Share-based Payment Arrangeme_6

Share-based Payment Arrangements - Summary of Options Granted Priced Using Binomial Option Pricing Model (Detail)	1 Months Ended								7 Months Ended
	Jul. 31, 2022 yr $ / shares	Jan. 31, 2022 yr $ / shares	Dec. 31, 2020 yr $ / shares	Jul. 31, 2017 yr $ / shares	Jul. 31, 2016 yr $ / shares	Jul. 31, 2015 yr $ / shares	Jul. 31, 2014 yr $ / shares	Jul. 31, 2013 yr $ / shares	Jul. 31, 2021 yr $ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant-date share price	$ 0.50	$ 1.12	$ 2.22	$ 1.28	$ 2.26	$ 1.88	$ 1.36	$ 1.36
Exercise price	$ 0.50	$ 0.52	$ 0.52	$ 1.28	$ 2.26		$ 1.36		$ 0.52
Expected volatility	118.20%	122.10%	66.25%	38.33%	39.34%	36.37%	50.86%	50.58%
Expected life | yr				10	10	10	10	10
Risk-free interest rate				1.10%	1.46%	2.43%	2.58%	2.50%
Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant-date share price									$ 2.35
Exercise price						$ 1.36		$ 0.80
Expected volatility									59.99%
Expected life | yr	5.25	5.25	5.25						5.25
Risk-free interest rate	2.90%	3.05%	3.05%						3.05%
Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant-date share price									$ 4.12
Exercise price						$ 1.88		$ 1.36
Expected volatility									64.92%
Expected life | yr	7	7	7						7
Risk-free interest rate	2.91%	3.06%	3.06%						3.06%

Share-based Payment Arrangeme_7

Share-based Payment Arrangements - Summary of Long Term Incentive Plan (Detail) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Long Term Incentive Plan Granted in 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	201,266	215,133	232,000
Awards exercised		(13,867)
Awards forfeited			(16,867)
Ending balance	201,266	201,266	215,133
Balance exercisable, end of period	201,266	201,266	204,733
Long Term Incentive Plan Granted in 2018
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	132,517	142,445	168,089
Awards exercised		(9,928)
Awards forfeited			(25,644)
Ending balance	132,517	132,517	142,445
Balance exercisable, end of period	132,517	132,517	99,237
Long Term Incentive Plan Granted in 2019
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	386,950	386,950	491,020
Awards forfeited			(104,070)
Ending balance	386,950	386,950	386,950
Balance exercisable, end of period	386,950	257,967	128,983

Reconciliation of Liabilities_3

Reconciliation of Liabilities Arising from Financing Activities - Summary of Changes in Liabilities Arising from Financing Activities, Including Both Cash and Non-cash Changes (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Net proceeds / (repayment)	$ 4,724,658	$ 109,867,301	$ 7,173,403
Lease Liabilities Current
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities	199,124	271,624	264,543
Interest paid	(12,544)	(21,510)	(37,935)
Net proceeds / (repayment)	(262,798)	(353,649)	(202,605)
Additions / (Transfer)	293,460	281,149	209,686
Others	(14,115)		35,445
Interest expense	12,544	21,510	2,490
Liabilities arising from financing activities	215,671	199,124	271,624
Lease Liabilities Non-Current
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities		281,149	490,835
Additions / (Transfer)		(281,149)	(209,686)
Liabilities arising from financing activities			281,149
Current Borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities		2,900,971
Interest paid	(2,338,715)	(484,043)
Net proceeds / (repayment)		(2,571,701)
Additions / (Transfer)	7,626,678		2,900,971
Interest expense	2,460,868	154,773
Liabilities arising from financing activities	7,748,831		2,900,971
Current Borrowings From Related Parties
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities		617,912
Interest paid		(117,986)
Net proceeds / (repayment)		(550,000)
Additions / (Transfer)			617,912
Interest expense		50,074
Liabilities arising from financing activities			617,912
Long-Term Borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities	30,857,309	15,183,421	17,065,305
Net proceeds / (repayment)	5,000,000	15,939,643
Additions / (Transfer)	(7,484,595)	(688,324)	(2,900,971)
Others	88,866	(124,827)	(81,920)
Interest expense	1,194,553	547,396	1,101,007
Liabilities arising from financing activities	29,656,133	30,857,309	15,183,421
Interest Payables
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities	142,083	735,510	566,176
Net proceeds / (repayment)		(1,680,628)
Additions / (Transfer)	$ (142,083)		(617,912)
Others			(54,163)
Interest expense		1,087,201	105,899
Liabilities arising from financing activities		$ 142,083	$ 735,510

Financial Instruments - Fair Va

Financial Instruments - Fair Value of Financial Instruments Measured at Fair Value on Recurring Basis (Detail) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial assets at fair value through profit or loss
Financial Assets At Fair Value Through Profit Or Loss			$ 137,926
Financial liabilities at fair value through profit or loss
Derivative financial liabilities - K2 warrants	$ 90,213	$ 223,352	267,000
Financial assets at fair value through profit or loss			$ 137,926
Money Market Fund [Member]
Financial assets at fair value through profit or loss
Financial Assets At Fair Value Through Profit Or Loss	30,445,339
Financial liabilities at fair value through profit or loss
Financial assets at fair value through profit or loss	30,445,339
Fair Value Measured on Recurring Basis
Financial liabilities at fair value through profit or loss
Derivative financial liabilities - K2 warrants		223,352
Fair Value Measured on Recurring Basis | Money Market Fund [Member]
Financial assets at fair value through profit or loss
Financial Assets At Fair Value Through Profit Or Loss	30,445,339
Financial liabilities at fair value through profit or loss
Financial assets at fair value through profit or loss	30,445,339
Fair Value Measured on Recurring Basis | Level 1 | Money Market Fund [Member]
Financial assets at fair value through profit or loss
Financial Assets At Fair Value Through Profit Or Loss	30,445,339
Financial liabilities at fair value through profit or loss
Financial assets at fair value through profit or loss	30,445,339
Fair Value Measured on Recurring Basis | Level 3
Financial liabilities at fair value through profit or loss
Derivative financial liabilities - K2 warrants	$ 90,213	$ 223,352

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - USD ($)		12 Months Ended
	Feb. 24, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Financial Instruments [Line Items]
Transfer between Level 1 and 2, assets		$ 0	$ 0
Transfer between Level 1 and 2, liabilities		0	0
Transfer between Level 2 and 1, Assets		0	0
Transfer between Level 2 and 1, liabilities		0	0
Transfers into Level 3 of fair value hierarchy, assets		0	0
Transfers out of Level 3 of fair value hierarchy, assets		0	0
Transfers into Level 3 of fair value hierarchy, liabilities		0	0
Transfers out of Level 3 of fair value hierarchy, liabilities		0	0
Money market fund		30,445,339
Original investment cost		30,092,194
Fair value gains from interest income		$ 353,145
Net Proceeds from offering of shares	$ 20,000,000
Addition To gross proceeds related to tranche warrants exercised	$ 80,000,000
Foreign Currency Risk
Disclosure Of Financial Instruments [Line Items]
Sensitivity rate used in reporting foreign currency risk		5%
Percentage of increase on exchange rate of foreign currency		5%
Percentage of decrease on exchange rate of foreign currency		5%
Interest Rate Risk
Disclosure Of Financial Instruments [Line Items]
Borrowings, interest rate basis		1%
Increase in pre-tax loss		$ 69,596	$ 308,573	$ 194,378
Historical Volatility for Shares Measurement Input | Level 3
Disclosure Of Financial Instruments [Line Items]
Historical volatility		132.90%	160.30%

Financial Instruments - Summary

Financial Instruments - Summary of Categories of Financial Instruments (Detail) - USD ($)		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial assets at fair value through profit or loss
Financial Assets At Fair Value Through Profit Or Loss				$ 137,926
Financial assets at amortized cost	[1]	$ 27,490,152	$ 91,047,060	14,427,678
Financial liabilities at fair value through profit or loss
Derivative financial liabilities		90,213	223,352	267,000
Financial liabilities at amortized cost	[2]	41,922,924	$ 36,090,421	$ 24,228,678
Money Market Fund [Member]
Financial assets at fair value through profit or loss
Financial Assets At Fair Value Through Profit Or Loss		$ 30,445,339
[1] The balances include financial assets at amortized cost, which comprise of cash and cash equivalents excluding money market funds and refundable deposits. The balances include financial liabilities at amortized cost, which comprise of trade payables, other payables, other current liabilities and long-term borrowings.

Financial Instruments - Summa_2

Financial Instruments - Summary of Significant Financial Assets and Liabilities Denominated in Foreign Currencies (Detail)	12 Months Ended
	Dec. 31, 2022 SGD ($)	Dec. 31, 2022 SGD ($) AUD ($)	Dec. 31, 2021 SGD ($)	Dec. 31, 2021 SGD ($) AUD ($)	Dec. 31, 2022 AUD ($)	Dec. 31, 2021 AUD ($)
Disclosure Of Financial Instruments [Abstract]
Financial assets, Foreign Currencies	$ 2,312,357	$ 2,312,357	$ 837,336	$ 837,336	$ 2,616,802	$ 2,418,022
Financial assets, Exchange Rate	0.7461	0.6820	0.7411	0.7263
Financial assets, Carrying Amount	$ 1,725,279	$ 1,725,279	$ 620,563	$ 620,563	$ 1,784,606	$ 1,756,130
Financial liabilities, Foreign Currencies	$ 16,298,191	16,298,191	$ 15,649,526	15,649,526
Financial liabilities, Exchange Rate	0.7461		0.7411
Financial Liabilities, Carrying Amount	$ 12,160,288	$ 12,160,288	$ 11,598,118	$ 11,598,118

Financial Instruments - Sensiti

Financial Instruments - Sensitivity Analysis of Foreign Currency Risk (Detail)	12 Months Ended
	Dec. 31, 2022 SGD ($)	Dec. 31, 2022 AUD ($)	Dec. 31, 2021 SGD ($)	Dec. 31, 2021 AUD ($)	Dec. 31, 2020 SGD ($)	Dec. 31, 2020 AUD ($)
Foreign Currency Risk
Disclosure Of Nature And Extent Of Risks Arising From Financial Instruments [Line Items]
Impact of a 5% change in foreign exchange rates on profit or loss	$ (521,750)	$ 89,230	$ (548,878)	$ 87,807	$ (577,417)	$ 17,051

Transactions with Related Par_3

Transactions with Related Parties - Schedule of a Related Party Name and Category (Detail)	12 Months Ended
	Dec. 31, 2022
Key Management Personnel
Disclosure Of Transactions Between Related Parties [Line Items]
Related party name	Other
Related party category	Key Management Personnel
JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Related party name	JANK Howden Pty Ltd
Related party category	Related party in substance

Transactions with Related Par_4

Transactions with Related Parties - Schedule of Interest Expense from Related Parties (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Transactions Between Related Parties [Line Items]
Interest on loans from related parties	$ 50,074	$ 105,899
Related Party in Substance / JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Interest on loans from related parties	45,522	96,272
Key Management Personnel / Others
Disclosure Of Transactions Between Related Parties [Line Items]
Interest on loans from related parties	$ 4,552	$ 9,627

Transactions with Related Par_5

Transactions with Related Parties - Schedule of Key Management Personnel Compensation (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Transactions Between Related Parties [Abstract]
Short-term employee benefits	$ 2,783,668	$ 2,881,215	$ 2,368,143
Post-employment benefits	332,037	112,095	99,217
Share-based payments recognized	1,926,199	2,048,669	138,794
Key management personnel compensation	$ 5,041,904	$ 5,041,979	$ 2,606,154

Transactions with Related Par_6

Transactions with Related Parties - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Transactions Between Related Parties [Abstract]
Remuneration of non-executive directors	$ 242,782	$ 219,628	$ 180,000

Segment Information - Additiona

Segment Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2022 USD ($) Segment	Dec. 31, 2021 USD ($)
Disclosure Of Operating Segments [Line Items]
Number of reportable segment | Segment	1
Revenue | $	$ 0	$ 0

Other Items_Subsequent Events -

Other Items/Subsequent Events - Additional Information (Detail) - USD ($)				12 Months Ended
	Mar. 10, 2023	Feb. 27, 2023	Feb. 24, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 31, 2023	Jul. 12, 2021	Mar. 31, 2021	Feb. 28, 2021
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Amount of ordinary shares authorised				$ 5,000,000	$ 5,000,000	$ 5,000,000
Number of ordinary shares authorised				500,000,000	500,000,000	500,000,000
Warrant price per share				$ 0.01	$ 0.01	$ 0.01
Purchase Agreement
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Warrant price per share			$ 0.8895
ADS Ratio Change
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Conversion of stock description	ADSs to its ordinary shares from one (1) ADS representing five (5) ordinary shares to one (1) ADS representing twenty-five (25) ordinary shares (the “ADS Ratio Change”).
Loss on stock conversion				$ 3.68	$ 2.40	$ 2.11
Ordinary Shares
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of shares issued				0					86,250,000	25,568,180
Ordinary Shares | Extraordinary General Meeting of Shareholders
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Amount of ordinary shares authorised							$ 5,000,000
Number of ordinary shares authorised							500,000,000
Warrant price per share							$ 0.01
Ordinary Shares | Purchase Agreement
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of shares issued			112,359,550
Purchase price of share			$ 0.178
Ordinary Shares | Increase in Authorised Share Capital | Extraordinary General Meeting of Shareholders
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Amount of ordinary shares authorised							$ 10,000,000
Number of ordinary shares authorised							1,000,000,000
Warrant price per share							$ 0.01
American Depositary Share
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of shares issued				0	409,071				17,250,000	5,113,636
American Depositary Share | Purchase Agreement
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of shares issued			5
Purchase price of share			$ 0.89
Percentage of share premium			15%
American Depositary Share | Private Placement
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Warrants maturity term			5 years
Proceeds from exercise of warrants		$ 20,000,000
Additional amount from exercise of warrants			$ 80,000,000
American Depositary Share | Private Placement | Top of Range
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of warrants exercisable			55,309,112
American Depositary Share | Tranche 1A Warrants | Private Placement
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Percentage of warrants exercisable until 60 days			50%
Warrant exercise price			$ 1.30
American Depositary Share | Tranche 1B Warrants | Private Placement
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Percentage of warrants exercisable until 60 days			50%
Discount rate on warrant exercise price			50%
American Depositary Share | Tranche 1B Warrants | Private Placement | Bottom of Range
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Warrant exercise price			$ 1.30
American Depositary Share | Tranche 2A Warrants | Private Placement
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Percentage of warrants exercisable until 60 days			50%
Warrant exercise price			$ 1.63
American Depositary Share | Tranche 2B Warrants | Private Placement
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Percentage of warrants exercisable until 60 days			50%
Discount rate on warrant exercise price			50%
American Depositary Share | Tranche 2B Warrants | Private Placement | Bottom of Range
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Warrant exercise price			$ 1.63
K2HV Loan Agreement | Ordinary Shares
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Warrant price per share								$ 0.5257
K2HV Loan Agreement | American Depositary Share
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Warrant price per share								$ 2.6285