ASLAN Pharmaceuticals (ASLN) 6-K 31 Oct 19 2019 Q3 Current report (foreign) Financial data

Cover Page

Cover Page	9 Months Ended
	Sep. 30, 2019
Cover [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Registrant Name	ASLAN Pharmaceuticals Ltd
Entity Central Index Key	0001722926
Current Fiscal Year End Date	--12-31

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
CURRENT ASSETS
Cash and cash equivalents	$ 7,993,458	$ 28,908,901
Prepayments	143,120	183,599
Total current assets	8,136,578	29,092,500
NON-CURRENT ASSETS
Financial assets at fair value through profit or loss	38,006	60,004
Financial assets at fair value through other comprehensive income	178,198	187,244
Property, plant and equipment, net	56,152	288,418
Right-of-use assets	794,403
Intangible assets	23,077,223	23,080,592
Refundable deposits	108,077	172,080
Total non-current assets	24,252,059	23,788,338
TOTAL ASSETS	32,388,637	52,880,838
CURRENT LIABILITIES
Trade payables	2,235,232	5,315,737
Other payables	1,892,733	2,682,661
Lease Liabilities - current	194,437
Total current liabilities	4,322,402	7,998,398
NON-CURRENT LIABILITIES
Long-term borrowings	14,161,243	13,974,794
Lease liabilities - non-current	625,156
Other non-current liabilities	88,497	289,613
Total non-current liabilities	14,874,896	14,264,407
Total liabilities	19,197,298	22,262,805
EQUITY
Ordinary shares	51,627,219	51,627,219
Capital surplus	111,502,183	111,459,672
Accumulated deficits	(149,929,017)	(132,468,858)
Other reserves	(9,046)
Total equity	13,191,339	30,618,033
TOTAL LIABILITIES AND EQUITY	$ 32,388,637	$ 52,880,838

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Loss - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Statement Of Comprehensive Income [Abstract]
NET REVENUE	$ 3,000,000
COST OF REVENUE	(425,000)
OPERATING EXPENSES
General and administrative expenses	(5,253,502)	$ (8,613,032)
Research and development expenses	(13,883,992)	(22,630,392)
LOSS FROM OPERATIONS	(16,562,494)	(31,243,424)
NON-OPERATING INCOME AND EXPENSES
Interest income	144,417	239,694
Other income		187,244
Other gains and losses	(38,290)	170,535
Finance costs	(608,502)	(333,367)
Total non-operating income and expenses	(502,375)	264,106
LOSS BEFORE INCOME TAX	(17,064,869)	(30,979,318)
INCOME TAX EXPENSE	(395,290)	(14,439)
NET LOSS FOR THE PERIOD	(17,460,159)	(30,993,757)
Items that will not be reclassified subsequently to profit or loss:
Unrealised losses on investments in equity instruments at fair value through other comprehensive income	(9,046)
TOTAL COMPREHENSIVE LOSS FOR THE PERIOD	$ (17,469,205)	$ (30,993,757)
LOSS PER SHARE
Basic and diluted	$ (0.11)	$ (0.21)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Equity - USD ($)	Total	Ordinary Shares	Capital Surplus	Capital SurplusOrdinary Shares	Capital SurplusShare Options Reserve	Accumulated Deficits	Unrealized Valuation Loss on Financial Assets at Fair Value Through Other Comprehensive Income
Beginning balance at Dec. 31, 2017	$ 35,513,436	$ 41,514,016	$ 84,282,681	$ 78,384,290	$ 5,898,391	$ (90,283,261)
Beginning balance, share at Dec. 31, 2017		130,128,940
Issuance of ordinary shares for cash	42,180,000	$ 10,073,977	32,106,023	32,106,023
Issuance of ordinary shares for cash, share		30,000,000
Transaction costs attributable to issue of new ordinary shares	(5,388,866)		(5,388,866)	(5,388,866)
Issue of ordinary shares under employee share option plan	48,000	$ 39,226	8,774	41,915	(33,141)
Issue of ordinary shares under employee share option plan, share		120,000
Recognition of employee share options by the Company	420,044		420,044		420,044
Net loss	(30,993,757)					(30,993,757)
TOTAL COMPREHENSIVE LOSS FOR THE PERIOD	(30,993,757)					(30,993,757)
Ending balance at Sep. 30, 2018	41,778,857	$ 51,627,219	111,428,656	105,143,362	6,285,294	(121,277,018)
Ending balance, share at Sep. 30, 2018		160,248,940
Beginning balance at Dec. 31, 2017	35,513,436	$ 41,514,016	84,282,681	78,384,290	5,898,391	(90,283,261)
Beginning balance, share at Dec. 31, 2017		130,128,940
Net loss	(42,185,597)
Ending balance at Dec. 31, 2018	30,618,033	$ 51,627,219	111,459,672	105,143,362	6,316,310	(132,468,858)
Ending balance, share at Dec. 31, 2018		160,248,940
Recognition of employee share options by the Company	42,511		42,511		42,511
Net loss	(17,460,159)					(17,460,159)
Other comprehensive loss for the nine months ended September 30, 2019, net of income tax	(9,046)						$ (9,046)
TOTAL COMPREHENSIVE LOSS FOR THE PERIOD	(17,469,205)					(17,460,159)	(9,046)
Ending balance at Sep. 30, 2019	$ 13,191,339	$ 51,627,219	$ 111,502,183	$ 105,143,362	$ 6,358,821	$ (149,929,017)	$ (9,046)
Ending balance, share at Sep. 30, 2019		160,248,940

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Loss before income tax	$ (17,064,869)	$ (30,979,318)
Adjustments for:
Depreciation expenses	357,074	174,404
Amortization expenses	3,369	4,726
Net loss on fair value changes of financial assets at fair value through profit or loss	21,998
Finance costs	608,502	333,367
Interest income	(144,417)	(239,694)
Compensation costs recognized (reversed) of share-based payment transactions	(212,551)	1,806,044
Loss on disposal of property, plant and equipment	75,296
Gain on foreign exchange, net	(140,774)	(221,781)
Gain on disposal of licensed rights		(187,244)
Loss on lease modification	64,287
Changes in operating assets and liabilities
(Increase) Decrease in prepayments	40,479	(66,641)
Decrease in trade payables	(3,080,505)	(361,302)
Decrease in other payables	(992,887)	(303,452)
Cash used in operations	(20,464,998)	(30,040,891)
Income tax paid	(395,290)	(14,439)
Interest received	144,417	239,694
Interest paid	(24,374)
Net cash used in operating activities	(20,740,245)	(29,815,636)
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for property, plant and equipment	(2,993)	(67,364)
Proceeds from disposal of property, plant and equipment	4,300
Payments for intangible assets		(23,002,895)
(Increase) Decrease in refundable deposits	2,545	(16,278)
Net cash (used in) generated from investing activities	3,852	(23,086,537)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of the principal portion of lease liabilities	(179,050)
Issuance of ordinary shares		42,180,000
Proceeds from exercise of employee share options		48,000
Payments for transaction costs attributable to issue of ordinary shares		(5,098,623)
Net cash generated from (used in) financing activities	(179,050)	37,129,377
NET DECREASE IN CASH AND CASH EQUIVALENTS	(20,915,443)	(15,772,796)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD	28,908,901	50,573,211
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$ 7,993,458	$ 34,800,415

General Information

General Information	9 Months Ended
	Sep. 30, 2019
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General Information	1. GENERAL INFORMATION ASLAN Pharmaceuticals Limited (the “Company”) was incorporated in the Cayman Islands in June 2014 as the listing vehicle for the initial public offering and listing on both Taipei Exchange (“TPEx”) in Taiwan and Nasdaq Global Market in the United States. The Company and its subsidiaries (collectively referred to as the “Group”) are principally engaged in the development of novel drugs for Asia prevalent cancers . The main businesses and intragroup relationships of the Group were as follows as of September 30, 2019: Name Place of Incorporation Date of Main Business ASLAN Pharmaceuticals Limited Cayman Islands June 2014 Investment holding ASLAN Pharmaceuticals Pte. Ltd. Singapore April 2010 New drug research ASLAN Pharmaceuticals Taiwan Limited Taiwan November 2013 New drug research ASLAN Pharmaceuticals Australia Pty Ltd. Australia July 2014 New drug research ASLAN Pharmaceuticals Hong Kong Limited Hong Kong July 2015 New drug research ASLAN Pharmaceuticals (Shanghai) Co. Ltd. China May 2016 New drug research ASLAN Pharmaceuticals (USA) Inc. United States of America October 2018 New drug research Jaguahr Therapeutics Pte. Ltd. Singapore August 2019 New drug research LOGO The Company’s shares have been listed on the TPEx since June 1, 2017. In addition, the Company also increased capital through a new share issuance by a depositary institution in order to sponsor its issuance of American Depositary Shares (“ADSs”), which have been listed on the Nasdaq Global Market, on May 4, 2018. In addition to its main product candidates, the Company has other earlier stage product candidates in development. On September 30, 2019 the Company announced that it will establish 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 joint venture company, in which the Company currently owns a controlling stake, is called Jaguahr Therapeutics Pte. Ltd. The reporting currency of the Group is the U.S. dollar. The functional currency of the majority of the Group’s entities is the U.S. dollar.

Approval of Financial Statement

Approval of Financial Statements	9 Months Ended
	Sep. 30, 2019
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Approval of Financial Statements	2. APPROVAL OF FINANCIAL STATEMENTS The condensed consolidated financial statements were approved by the Company 's .

Application of New Amended and

Application of New Amended and Revised Standards and Interpretations	9 Months Ended
	Sep. 30, 2019
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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 yea r The Company has applied the amendments to IFRSs included in Annual Improvements to IFRSs 2015-2017 Cycle, Amendments to IFRS 9 “Prepayment Features with Negative Compensation”, IFRS 16 “Leases”, Amendments to IAS 19 “Plan Amendment, Curtailment or Settlement”, Amendments to IAS 28 “Long-term Interests in Associates and Joint Ventures”, and IFRIC 23 “Uncertainty over Income Tax Treatments” for the annual period that began on or after January 1, 2019. The adoption and impact of these standards from January 1, 2019 are described as below and the new accounting policies are disclosed in Note 4. The other standards did not have material impact on the Group’s accounting policies. IFRS 16 “Leases” IFRS 16 provides a comprehensive model for the identification of lease arrangements and their treatment in the financial statements of both lessee and lessor. It supersedes IAS 17 “Leases”, IFRIC 4 “Determining whether an Arrangement contains a Lease”, and a number of related interpretations. Refer to Note 4 for information relating to the relevant accounting policies. Definition of a lease A lease is defined as a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration under IFRS 16. The Group elects to apply the guidance of IFRS 16 in determining whether contracts are, or contain, a lease only to contracts entered into (or changed) on or after January 1, 2019. Contracts identified as containing a lease under IAS 17 and IFRIC 4 are not reassessed and are accounted for in accordance with the transitional provisions under IFRS 16. The Group as lessee The Group recognizes right-of-use low-value right-of-use Lease liabilities were recognized on January 1, 2019 for leases previously classified as operating leases under IAS 17. Lease liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate on January 1, 2019. Right-of-use right-of-use The Group applies the following practical expedients: 1) The Group applies a single discount rate to a portfolio of leases with reasonably similar characteristics to measure lease liabilities. 2) The Group accounts for those leases for which the lease term ends on or before December 31, 2019 as short-term leases. 3) The Group excludes initial direct costs from the measurement of right-of-use 4) The Group uses hindsight, such as in determining lease terms, to measure lease liabilities. The weighted average lessee’s incremental borrowing rate applied to lease liabilities recognized on January 1, 2019 is 6%. The difference between the (i) lease liabilities recognized and (ii) operating lease commitments disclosed under IAS 17 on December 31, 2018 is explained as follows: The future minimum lease payments of non-cancellable operating lease commitments on December 31, 2018 $ 599,393 Less: Recognition exemption for short-term leases (261,622 ) Less: Recognition exemption for leases of low-value (1,097 ) Undiscounted amounts on January 1, 2019 $ 336,674 Discounted amounts using the incremental borrowing rate on January 1, 2019 $ 323,850 Lease liabilities recognized on January 1, 2019 $ 323,850 The impact on assets, liabilities and equity as of January 1, 2019 from the initial application of IFRS 16 is set out as follows : Carrying Adjustments Arising from Initial Application Adjusted Total effect on assets (right-of-use $ — $ 323,850 $ 323,850 Lease liabilities—current $ — $ 219,039 $ 219,039 Lease liabilities—non-current $ — 104,811 $ 104,811 Total effect on liabilities $ 323,850 b. New and revised IFRSs issued but not yet effective Of the new, amended and revised standards and interpretations (collectively the “New IFRSs”) that have been issued but are not yet effective, the Company has not applied the following. New, Amended or Revised Standards and Interpretations Effective Date Announced by IASB (Note 1) Amendments to IFRS 3 “Definition of a Business” January 1, 2020 (Note 2) Amendments to IAS 1 and IAS 8 “Definition of Material” January 1, 2020 (Note 3) Amendments to IFRS 9, IAS 39 and IFRS 7 “Interest Rate Benchmark Reform” January 1, 2020 Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between An Investor and Its Associate or Joint Venture” To be determined by IASB IFRS 17 “Insurance Contracts” January 1, 2021 Note 1: Unless stated otherwise, the above New IFRS standards are effective for annual periods beginning on or after Note 2: The Group shall apply these amendments to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after January 1, 2020 and to asset acquisitions that occur on or after the beginning of that period. Note 3: The Group shall apply these amendments prospectively for annual reporting periods beginning on or after January 1, 2020. As of the date the condensed consolidated financial statements were authorized for issue, the Group is continuously assessing the possible impact that the application of other standards and interpretations will have on the Group’s financial position and financial performance and will disclose the relevant impact when the assessment is completed.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2019
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Summary of significant accounting policies	4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Statement of compliance The condensed consolidated financial statements have been prepared in accordance with IAS 34 “Interim Financial Reporting”. The condensed consolidated financial statements are not subject to qualification relating to the application of IFRSs as issued by IASB. b. Basis of preparation The condensed consolidated financial statements have been prepared on the historical cost basis except for financial instruments and other payable arising from cash-settled share-based payment arrangements which are measured at fair value. c. Basis of consolidatio n The condensed consolidated financial statements incorporate the financial statements of the Company and its subsidiaries. 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 intra-group transactions, balances, income and expenses are eliminated in full upon consolidation. d. Other significant accounting policies Refer to the summary of significant accounting policies for the condensed consolidated financial statements for the year ended December 31, 2018, unless otherwise stated below. 1) Leases 2019 At the inception of a contract, the Group assesses whether the contract is, or contains, a lease. The Group as lessee The Group recognizes right-of-use low-value Right-of-use Right-of-use Right-of-use Right-of-use right-of-use Lease liabilities are initially measured at the present value of the lease payments, which comprise fixed payments and the default fine arises from lease termination. The lease payments are discounted using the interest rate implicit in a lease, if that rate can be readily determined. If that rate cannot be readily determined, the Group uses the lessee’s incremental borrowing rate. Subsequently, lease liabilities are measured at amortized cost using the effective interest method, with interest expense recognized over the lease terms. When there is a change in a lease term, the Group remeasures the lease liabilities with a corresponding adjustment to the right-of-use-assets. right-of-use If a change in the scope of the lease, or the consideration of a lease, that was no part of the original terms and conditions of the lease takes place, and both the modification increases the scope of the lease by adding the right to use one or more underlying assets and the consideration for the lease increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract, the Group shall account for a lease modification as a separate lease. For a lease modification that is not accounted for as a separate lease, at the effective date of the lease modification, the Group shall remeasure the lease liaibility by discounting the revised lease payments using a revised discount rate. The Group shall account for the remeasurement of the lease liability by decreasing the carrying amount of the right-of-use right-of-use 2018 Leases are classified as finance leases whenever the terms of a lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. The Group as lessee Operating lease payments are recognized as expenses on a straight-line basis over the lease term. 2) Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. Interim period income taxes are assessed on an annual basis and calculated by applying to an interim period’s pre-tax

Critical Accounting Judgments a

Critical Accounting Judgments and Key Sources of Estimation Uncertainty	9 Months Ended
	Sep. 30, 2019
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Critical Accounting Judgements and Key Sources of Estimation Uncertainty	5. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY In the application of the Group’s accounting policies, management is required to make judgments, 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 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 estimates are revised if the revisions affect only that period or in the period of the revisions and future periods if the revisions affect both current and future periods. For the critical accounting judgments and key sources of estimation uncertainty and assumption applied in the condensed consolidated financial statements, refer to the condensed consolidated financial statements for the year ended December 31, 2018 .

Cash and Cash Equivalents

Cash and Cash Equivalents	9 Months Ended
	Sep. 30, 2019
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Cash and Cash Equivalents	6. CASH AND CASH EQUIVALENTS December 31 2018 September 30 2019 Cash on hand $ 2,318 $ 1,676 Deposits in banks 28,906,583 7,991,782 $ 28,908,901 $ 7,993,458 Deposits in banks consisted of highly liquid time deposits that are readily convertible to known amounts of cash and were subject to an insignificant risk or change in value .

Financial Assets at Fair Value

Financial Assets at Fair Value Through Profit or Loss	9 Months Ended
	Sep. 30, 2019
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Financial Assets at Fair Value Through Profit or Loss	7. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS December 31, 2018 September 30, 2019 Non-current Financial assets mandatorily classified as at fair value through profit or loss Derivative financial assets—warrants $ 60,004 $ 38,006 In July 2018, the Group acquired warrants to subscribe for ordinary shares of DotBio Pte. Ltd., as detailed in Note 16 (under the heading of “Nanyang Technological University”).

Financial Assets At Fair Valu_2

Financial Assets At Fair Value Through Other Comprehensive Income	9 Months Ended
	Sep. 30, 2019
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Financial Assets At Fair Value Through Other Comprehensive Income	8. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME December 31, 2018 September 30, 2019 Non-current Investments in equity instruments at fair value through other comprehensive income Foreign unlisted ordinary shares $ 187,244 $ 178,198 In July 2018, the Group acquired ordinary shares of DotBio Pte. Ltd., as detailed in Note 16 (under the heading of “Nanyang Technological University”), which were not held for trading. The management believes that to recognize short-term fluctuations in the investments’ fair value in profit or loss would not be consistent with the Group’s purpose of holding the investments. As a result, the Group elected to designate the investments in equity instruments as at fair value through other comprehensive income .

Property, Plant and Equipment

Property, Plant and Equipment	9 Months Ended
	Sep. 30, 2019
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Property, Plant and Equipment	9. PROPERTY, PLANT AND EQUIPMENT The carrying amounts of each class of property, plant and equipment were as follows: December 31 2018 September 30 2019 Office equipment $ 98,820 $ 39,327 Other equipment 11,052 3,324 Leasehold improvements 178,546 13,501 $ 288,418 $ 56,152 For the nine months ended September 30, 201 8 Office Other Leasehold Total Cost Balance at January 1, 2018 $ 211,302 $ 35,153 $ 474,504 $ 720,959 Additions 52,735 1,027 13,602 67,364 Balance at September 30, 2018 $ 264,037 $ 36,180 $ 488,106 $ 788,323 Accumulated depreciation Balance at January 1, 2018 $ 115,436 $ 14,344 $ 147,613 $ 277,393 Depreciation expenses 45,039 8,094 121,271 174,404 Balance at September 30, 2018 $ 160,475 $ 22,438 $ 268,884 $ 451,797 For the nine months ended September 30, 2019 Office Other Leasehold Total Cost Balance at January 1, 2019 $ 276,935 $ 36,180 $ 488,106 $ 801,221 Additions 2,993 — — 2,993 Disposals (65,292 ) (889 ) (219,733 ) (285,914 ) Balance at September 30, 2019 $ 214,636 $ 35,291 $ 268,373 $ 518,300 Accumulated depreciation Balance at January 1, 2019 $ 178,115 $ 25,128 $ 309,560 $ 512,803 Depreciation expenses 44,591 7,357 103,715 155,663 Disposals (47,397 ) (518 ) (158,403 ) (206,318 ) Balance at September 30, 2019 $ 175,309 $ 31,967 $ 254,872 $ 462,148 No impairment assessment was performed for the nine months ended September 30, 2018 and 2019 as there was no indication of impairment. The above items of property, plant and equipment used by the Group are depreciated on a straight-line basis over the estimated useful life of 3 years.

Lease Arrangements

Lease Arrangements	9 Months Ended
	Sep. 30, 2019
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Lease Arrangements	10. LEASE ARRANGEMENTS a. Right-of-use September 30, 2019 Carrying amounts Buildings $ 794,403 For the nine Additions to right-of-use-assets $ 882,670 Depreciation charge for right-of-use Buildings $ 201,411 b. Lease liabilities—2019 September 30, 2019 Carrying amounts Current $ 194,437 Non-current 625,156 $ 819,593 Discount rate for lease liabilities was as follows: September 30, 2019 Buildings 6.0 % c. Material lease-in The Group leases office buildings with lease terms of 3 years. These arrangements do not contain renewal or purchase options at the end of the lease terms. The office buildings leases across the Group contain extension options. These terms are used to maximize operational flexibility in terms of managing contracts. In cases in which the Group is not reasonably certain to use an optional extended lease term, payments associated with the optional period are not included within lease liabilities. If the payments associated with the optional period are included within lease liabilities, there will be an increase in lease liabilities of $687,351 as of September 30, 2019 . d. Other lease information 2019 For the nine Expenses relating to short-term leases $ 216,201 Expenses relating to low-value $ 6,198 Total cash outflow for leases $ 425,821 The Group leases certain office buildings which qualify as short-term leases and certain office equipment which qualify as low-value right-of-use All lease commitments with lease terms commencing after the balance sheet dates are as follows: September 30, 2019 Lease commitments $ 98,067 2018 The future minimum lease payments of non-cancellable December 31, 2018 Not later than 1 year $ 493,534 Later than 1 year and not later than 5 years 105,859 $ 599,393

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2019
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Intangible Assets	11. INTANGIBLE ASSETS The carrying amounts of each class of intangible assets were as follows: December 31 September 30 2018 2019 Licenses $ 23,073,400 $ 23,073,400 Computer software 7,192 3,823 $ 23,080,592 $ 23,077,223 For the nine months ended September 30, 2018 Licenses Computer Total Cost Balance at January 1, 2018 $ 73,400 $ 40,175 $ 113,575 Additions 23,000,000 2,895 23,002,895 Balance at September 30, 2018 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization Balance at January 1, 2018 $ — $ 29,523 $ 29,523 Amortization expenses — 4,726 4,726 Balance at September 30, 2018 $ — $ 34,249 $ 34,249 For the nine months ended September 30, 2019 Licenses Computer Total Cost Balance at January 1, 2019 and September 30, 2019 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization Balance at January 1, 2019 $ — $ 35,878 $ 35,878 Amortization expenses — 3,369 3,369 Balance at September 30, 2019 $ — $ 39,247 $ 39,247 The intangible assets, namely licenses, include the acquisition in January 2018 of exclusive and worldwide rights to develop, manufacture and commercialize varlitinib from Array Biopharma Inc. and in August 2016 of ASLAN005 from Exploit Technologies Pte Ltd., respectively. The information related to these license agreements is further disclosed in Note 16. As of December 31, 2018 and September 30, 2019, the aforementioned intangible assets were not amortized since they were not yet available for use. Instead they would be tested for impairment, by comparing the recoverable amounts with the carrying amounts, annually and whenever there is an indication that they may be impaired. For the nine months ended September 30, 2018 and 2019, there was no impairment loss recognized. Computer software is amortized on a straight-line basis over the estimated useful life of 3 years .

Other Payables

Other Payables	9 Months Ended
	Sep. 30, 2019
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Other Payables	12. OTHER PAYABLE S December 31 September 30 Payables for salaries and bonuses $ 1,153,048 $ 237,335 Payables for professional fees 680,708 594,425 Payables for cash-settled share-based payment transactions (Note 20) 669,042 624,882 Interest payables 50,430 307,335 Other s 129,433 128,756 $ 2,682,661 $ 1,892,733

Long-Term Borrowings

Long-Term Borrowings	9 Months Ended
	Sep. 30, 2019
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Long Term Borrowings	13. LONG-TERM BORROWINGS December 31 September 30 Unsecured borrowings Loans from government (a) $ 7,266,315 $ 7,167,232 Other long-term borrowings (b) 4,060,357 4,060,357 Interest payables 2,648,122 2,933,654 $ 13,974,794 $ 14,161,243 a. Loans from government On April 27, 2011, the Singapore Economic Development Board (EDB) awarded the Company a repayable grant (the “Grant”) not exceeding SGD 10 million (approximately $7,482,459) to support the Company’s drug development activities over a five-year qualifying period commencing on 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 .0 As of December 31, 2018 and September 30, 2019, the amounts of the funds disbursed to the Company plus accrued interest were $9,914,437 and $10,100,886, respectively. b. Other long-term borrowings On May 12, 2014, ASLAN Pharmaceuticals Pte. Ltd. obtained a loan facility of $4.5 million from CSL Finance Pty Ltd. The amount was based on 75% of research and development costs approved by CSL Finance Pty Ltd. at each drawdown period. The loan is repayable within 10 years from the date of the facility agreement. Interest on the loan is computed at 6% plus LIBOR and is payable on a quarterly basis. Mandatory prepayment of the loan is required upon a successful product launch occurring before maturity of the loan. As of December 31, 2018 and September 30, 2019, the amount of funds disbursed to the Company plus accrued interest, was $4,110,787 and $4,367,692, respectively .

Retirement Benefit Plans

Retirement Benefit Plans	9 Months Ended
	Sep. 30, 2019
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Retirement Benefit Plans	14. RETIREMENT BENEFIT PLANS Defined Contribution Plans ASLAN Pharmaceuticals Pte. Ltd. adopted a defined contribution plan, which is a post-employment benefit plan, under which ASLAN Pharmaceuticals Pte. Ltd. pays fixed contributions into the Singapore Central Provident Fund on a mandatory basis. ASLAN Pharmaceuticals Pte. Ltd. has no further payment obligations once the contributions have been paid. The contributions are recognized as “employee compensation expenses” when they are due. ASLAN Pharmaceuticals Taiwan Limited adopted a pension plan under the Labor Pension Act (LPA) of the ROC, which is a state-managed defined contribution plan. Under the LPA, ASLAN Pharmaceuticals Taiwan Limited makes monthly contributions to its Taiwan-based employees’ individual pension accounts at 6.0% of monthly salaries and wages. For the nine months ended September 30, 2018 and 2019, the total expense for such employee benefits in the amount of $329,111 and $268,257 were recognized, respectively .

Equity

Equity	9 Months Ended
	Sep. 30, 2019
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Equity	15. EQUITY a. Ordinary shares December 31 September 30 Number of shares authorized 500,000,000 500,000,000 Amount of shares authorized (NT$ thousand) $ 5,000,000 $ 5,000,000 Number of shares issued and fully paid 160,248,940 160,248,940 Amount of shares issued and fully paid $ 51,627,219 $ 51,627,219 The issued ordinary shares with a par value of NT$10 entitle holders with the rights to vote and receive dividends. The Company completed its initial public offering of 6,000,000 ADSs representing 30,000,000 ordinary shares on May 8, 2018 in the United States. The Company’s ADSs have been listed on the Nasdaq Global Market since May 4, 2018. Each ADS represents five of the Company’s ordinary shares. The offering price per ADS was $7.03, equivalent to a price per ordinary share of NT$41.72. The payment for the initial public offering was fully collected as of May 8, 2018, and the record date for this capital increase was May 8, 2018. On September 10, 2018, the Company’s board of directors resolved to increase the amount of shares authorized to NT$5,000,000 thousand and it was resolved by the extraordinary shareholders’ meeting on October 30, 2018 . On October 4, 2019, the Company’s directors resolved to issue ordinary shares ranging from 15,000,000 to 100,000,000 shares for cash sponsoring the issuance of ADSs . b. Capital surplus December 31 2018 September 30 2019 Arising from issuance of new share capital $ 105,143,362 $ 105,143,362 Arising from employee share options 6,316,310 6,358,821 $ 111,459,672 $ 111,502,183 c. Retained earnings and dividends policy Under the Company’s Articles of Incorporation, the Company may declare dividends by ordinary resolution of the Company’s board of directors, but no dividends shall exceed the amount recommended by the directors of the Company. The Company 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 the Company or invested in such investments as the directors of the Company may from time to time think fit. The accumulated deficits for 2017 and 2018 approved by For the Year Ended December 31 2017 2018 Accumulated deficits at the beginning of the year $ (50,391,283 ) $ (90,283,261 ) Net loss for the year (39,891,978 ) (42,185,597 ) Accumulated deficits at the end of the year $ (90,283,261 ) $ (132,468,858 ) d. Others reserves items Unrealised loss on For the nine months ended September 30, 2019 Balance at January 1 $ — Unrealized loss Equity instruments (9,046 ) Balance at September 30 $ (9,046 )

License Agreements

License Agreements	9 Months Ended
	Sep. 30, 2019
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License Agreements	16. LICENSE AGREEMENTS Array Biopharma The Company entered into a license agreement in 2011 with Array Biopharma Inc. (“Array”) to develop Array’s pan-HER ARRY-543 varlitinib . Upon achievement of proof of concept, the Company agreed to collaborate or out-license out-licensing . On January 3, 2018, the Company entered into a new license agreement with Array pursuant to which the Company obtained an exclusive, worldwide license to develop, manufacture and commercialize varlitinib . Under the new license agreement, the Company agreed to use commercially reasonable efforts to obtain approval by the U.S. FDA or the applicable health regulatory authority and commercialize varlitinib In consideration of the rights granted under the agreement, the Company made an initial upfront payment to Array of $12,000,000 in January 2018 and an additional payment $11,000,000 in June 2018, respectively, that were capitalized as a separately acquired intangible asset. In addition, the Company will be required to pay up to $30,000,000 if certain development milestones are achieved, $20,000,000 if certain regulatory milestones are achieved, and up to $55,000,000 if certain commercial milestones are achieved. The Company is also required to pay Array tiered royalties in the low tens on net sales of varlitinib country-by-country varlitinib varlitinib If within two years of the date of the new license agreement the Company sublicenses varlitinib one-half one-half If the Company undergoes a change in control during a defined period following execution of the new license agreement, Array will also be entitled to receive a low to mid single-digit percentage of the proceeds resulting from the change in control. Unless earlier terminated, the agreement will continue on a country-by-country non-terminable, non-revocable, non-exclusive know-how varlitinib Bristol-Myers Squibb The Company entered into a license agreement with Bristol-Myers Squibb in 2011, and the Company received exclusive rights to develop and commercialize BMS-777607 After the Company completed the phase 1 clinical trial, Bristol-Myers Squibb licensed the exclusive rights from the Company to further the development and commercialization of ASLAN002 worldwide. Under the terms of the license agreement, the Company has received an upfront payment of $10,000,000 in 2016. The Company is eligible to receive additional payments upon Bristol-Myers Squibb’s achievement of development and regulatory milestones in the future. Bristol-Myers Squibb also purchased the related research materials, supplies, research documentation and clinical trial results that are used for further developing ASLAN002 from the Company in the amount of $1,294,034 which was delivered in 2016. Furthermore, the Company is eligible to receive royalty payments on future worldwide sales generated by Bristol-Myers Squibb. 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 ASLAN003, for rheumatoid arthritis (excluding any topical formulation), without upfront payments. Under the license agreement, the Company agreed to fund and develop ASLAN003 to the end of Phase 2 through a development program conducted in the Asia-Pacific region. 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 ASLAN003 products for all human diseases with primary focus on oncology diseases, excluding topically-administered products embodying the compound for keratinocyte hyperproliferative disorders, and the non-melanoma 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 ASLAN004) 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, Under the amended agreement, the Company is generally obligated to use diligent efforts to develop ASLAN004 products in accordance with the development plan, to obtain marketing approvals for ASLAN004 products worldwide and to commercialize ASLAN004 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 ASLAN004. 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 ASLAN004 products ranging between a mid-single Hyundai Pharm Co., Ltd. In October 2015, the Company entered into a license agreement with Hyundai Pharm Co., Ltd. (“Hyundai”). Under the terms of the license agreement, the Company granted Hyundai options to acquire the rights to use its intellectual property to develop and commercialize varlitinib In February 2019, the Company made a payment of $325,000 to Hyundai in order to buy back the rights to commercialize varlitinib Exploit Technologies Pte Ltd. (“ETPL”)/P53 Laboratory The Company entered into a licensing agreement with ETPL, in August 2016, to license Intellectual Property (IP) arising from a research collaboration with ETPL’s P53 Laboratory. The IP focuses on generation of novel immuno-oncology antibodies targeting recepteur d’origine nantais (“RON”) and such antibodies are referred to by the Company collectively as ASLAN005. The license fee of SG$100,000 (or $73,400) is capitalized as a separately acquired intangible asset. Under the license agreement, the Company has the exclusive rights to develop and commercialize ASLAN005 worldwide. ETPL is eligible to receive up to an aggregate of SG$12,000,000 (or $8,978,951) in milestone payments if certain development and commercial milestones are achieved, as well as royalties calculated based on any sales generated by the Company. In August 2016, the Company and ETPL’s P53 Laboratory entered into a three-year research collaboration agreement. Under the terms of the agreement, the Company will be responsible for the design of innovative clinical development programs, in collaboration with P53 Laboratory, which will continue to be responsible for the preclinical development of the antibody assets. In July 2019, the Company terminated the research collaboration agreement with P53 Laboratory however it continues to jointly own the IP arising from the research collaboration. Nanyang Technological University The Company entered into a licensing and research collaboration agreement with Nanyang Technological University (NTU) in October 2016, for the development of modybodies against three targets of the Company’s choice. The agreement expired in April 2018, but the Company retained continuing rights: a half share ownership in the resulting IP, together with an exclusive option to obtain global rights to develop and commercialize the modybodies, with such option exercisable until October 2018. In July 2018, the technology for modybodies was separated from NTU and licensed to a new company, DotBio Pte. Ltd. In exchange for the Company’s giving up its residual rights and options in respect to the technology, the Company received 599,445 shares of DotBio Pte. Ltd. equivalent to SG$255,000 ($187,244) (see Note 8), together with 599,445 units of warrant to subscribe for the same number of shares at a subscription price of $0.32 which was the same value per share as applied to other new investors in this round (see Note 7); in addition, the Company also retained a right of first refusal to take an exclusive license for any modybodies produced by DotBio Pte. Ltd. that are based on the work generated from the collaborative agreement between NTU and the Company. However, as the right of first refusal did not limit DotBio Pte. Ltd.’s ability to direct the use of the asset, or to obtain substantially all the remaining benefits from the asset, this would not prevent DotBio Pte. Ltd. from obtaining control of the asset. Accordingly, the Company recognized the non-cash BioGenetics Co. Ltd. In February 2019, the Company entered into a licensing agreement with BioGenetics to grant exclusive rights to commercialize varlitinib mid-twenties. varlitinib In March 2019, the Company entered into another licensing agreement with BioGenetics to grant exclusive rights to commercialize ASLAN003 in South Korea in exchange for an upfront payment of $1,000,000 and up to $8,000,000 in sales and development milestone payments. The Company is also eligible to receive tiered double digit royalties on net sales from the high-teens to the mid-twenties in-license out-licensing

Loss Before Income Tax

Loss Before Income Tax	9 Months Ended
	Sep. 30, 2019
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Loss Before Income Tax	17. LOSS BEFORE INCOME TAX a. Other gains and losses For the nine months ended September 30 2018 2019 Net foreign exchange gains $ 120,311 $ 128,820 Loss on disposal of property, plant and equipment — (75,296 ) Loss on lease modification — (64,287 ) Net loss on fair value changes of financial assets at fair value through profit or loss — (21,998 ) Others 50,224 (5,529 ) $ 170,535 $ (38,290 ) b. Finance costs For the nine months ended September 30 2018 2019 Interest on government loans $ 333,367 $ 327,223 Other interest expenses — 256,905 Interest on lease liabilities — 24,374 $ 333,367 $ 608,502 c. Depreciation and amortization For the nine months ended September 30 2018 2019 Property, plant and equipment $ 174,404 $ 155,663 Right-of-use — 201,411 Computer software 4,726 3,369 $ 179,130 $ 360,443 All depreciation and amortization expenses were recognized as general and administrative expenses for the nine months ended September 30, 2018 and 2019 . d. Employee benefits expense For the nine months ended 2018 2019 Short-term benefits $ 6,454,802 $ 3,389,244 Post-employment benefits 329,111 268,257 Share-based payments recognized (reversed) (Note 20) Equity-settled 420,044 42,511 Cash-settled 1,386,000 (255,062 ) Total employee benefits expense $ 8,589,957 $ 3,444,950 Summary of employee benefits expense by function General and administrative expenses $ 5,280,821 $ 2,306,923 Research and development expenses 3,309,136 1,138,027 $ 8,589,957 $ 3,444,950 e. Employees’ compensation and remuneration of directors Under the Company’s Articles of Incorporation, the Company shall accrue employees’ compensation and remuneration of directors at the rates of no less than 0.1% and no higher than 1%, respectively, of profit before income tax, net of employees’ compensation and remuneration of directors. The Company had accumulated deficits for the nine months ended September 30, 2018 and 2019; therefore, no compensation for employees and remuneration of directors was accrued.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2019
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Income Taxes	18. INCOME TAXES Income Tax Recognized in Profit or Loss For the Nine months ended September 30 2018 2019 Current tax In respect of the current period $ (14,439 ) $ (395,290 ) a. Cayman Islands The Company 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. and Jaguahr Therapeutics Pte. Ltd., incorporated in Singapore, are subject to the statutory corporate income tax rate of 17%. In connection with the licensing agreements with BioGenetics in February and March 2019, and collected upfront payments totaled $3,000,000 from BioGenetics in total, which was subject to withholding taxes of 15% in compliance with local regulations in South Korea. The Group therefore recognized income tax expense at an amount of $450,000. Except for the above, ASLAN Pharmaceuticals Pte. Ltd. and Jaguahr Therapeutics Pte. Ltd. have no taxable income for the nine months ended September 30, 2019 and 2018, and therefore, no other provision for income tax is required. c. Taiwan ASLAN Pharmaceuticals Taiwan Limited, incorporated in Taiwan, is subject to the statutory corporate income tax rate of 17% and 20% in 2018 and 2019, respectively. The Income Tax Act in the ROC was amended in 2018, and the corporate income tax rate was adjusted from 17% to 20%. In addition, the rate of the corporate surtax applicable to the 2018 unappropriated earnings is reduced from 10% to 5%. The income tax returns have been assessed by the tax authorities through 2017 . d. 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 nine months ended September 30, 2018 and 2019, and therefore, no provision for income tax is required. . A tax incentive was obtained from the Australian government on August 23, 2019 for $79,710 due to research and development activities carried out in Australia during the year 2018 . e. 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 nine months ended September 30, 2018 and 2019, and therefore, no provision for income tax is required. f. 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 nine months ended September 30, 2018 and 2019, and therefore, no provision for income tax is required. g. United States of America ASLAN Pharmaceuticals (USA) Inc., incorporated in Delaware, U.S.A. in October 2018, is subject to the statutory federal income tax rate of 21% and state income tax rate of 8.7%. ASLAN Pharmaceuticals (USA) Inc. has no taxable income for the nine months ended September 30, 2019, and therefore, no provision for income tax is required.

Loss Per Share

Loss Per Share	9 Months Ended
	Sep. 30, 2019
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Loss Per Share	19. LOSS PER SHARE For the nine months ended September 30 2018 2019 Basic and diluted loss per share $ (0.21 ) $ (0.11 ) The loss and weighted-average number of ordinary shares outstanding used in the computation of loss per share are as follows: For the nine months ended September 30 2018 2019 Loss used in the computation of basic and diluted loss per share $ (30,993,757 ) $ (17,460,159 ) Weighted-average number of ordinary shares in the computation of basic and diluted loss per share 146,197,511 160,248,940 If the outstanding employee share options issued by the Company are converted to ordinary shares, they are anti-dilutive and excluded from the computation of diluted earnings per share. Potential ordinary shares arising from the aforementioned anti-dilutive outstanding employee share options are 13,054,522 and 11,004,802 shares for the nine months ended 2018 and 2019, respectively .

Share-Based Payment Arrangement

Share-Based Payment Arrangements	9 Months Ended
	Sep. 30, 2019
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Share-Based Payment Arrangements	20. SHARE-BASED PAYMENT ARRANGEMENTS Employee Share Option Plan Under the Company’s employee share option plan, qualified employees of the Company and its subsidiaries were granted 661,000 options in July 2010, 910,000 options in July 2011, 669,750 options in July 2012, 619,250 options in July 2013, 680,625 options in July 2014, 2,477,336 options in July 2015, 1,032,250 options in July 2016 and 825,833 options in September 2017. Each option entitles the holder to subscribe for one ordinary share of the Company. The options granted are valid for 10 years and exercisable at certain percentages once they have vested. No performance conditions were attached to the plan. The Company has no legal constructive obligation to repurchase or settle the options in cash. The board of directors of the Company, as of July 26, 2016, resolved to double the number of shares underlying each outstanding award granted previously to reflect the subdivision ratio of the share split made in connection with the corporate restructuring of May 27, 2016. The exercise price for each award previously granted was correspondingly adjusted by a decrease of 50%. The modification did not cause any incremental adjustments to the fair value of the granted awards. As of September 30, 2019, there are 14, 08 . Information on employee share options granted from July 2010 to July 2016 i s For the nine months e 2018 2019 Number of Weighted- average Number of Weighted- average Balance at January 1 6,887,523 $ 1.41 6,822,523 $ 1.41 Options forfeited — — (32,167 ) 2.26 Options exercised (60,000 ) 0.80 — — Balance at September 30 6,827,523 1.41 6,790,356 1.41 Options exercisable, end of period 6,597,586 1.38 6,790,356 1.41 Weighted-average fair value of options granted $ — $ — Information on employee share options granted in September 2017 is as follows: For the nine months e 2018 2019 Number of Weighted- average Number of Weighted- average Balance at January 1 755,833 $ 1.28 698,167 $ 1.28 Options forfeited — — (197,000 ) 1.28 Balance at September 30 755,833 1.28 501,167 1.28 Options exercisable, end of period — — — — Weighted-average fair value of options granted $ — $ — Information on outstanding options as of September 30, 2019 is as follows: July 2010 July 2011 July 2012 July 2013 July 2014 July 2015 July 2016 September 2017 Range of Weighted- average Remaining Contractual Life (Years) Range of Price Weighted- average Life (Years) Range of Exercise Weighted- Range of Price Weighted- Range of Weighted- Range of Price Weighted- Range of Price Weighted- Range of Price Weighted- $0.20-$0.80 0.7 $0.20-$0.80 1.7 $0.80 2.7 $0.80-$1.36 3.7 $1.36 4.7 $1.36-$1.88 5.7 $2.26 6.7 $1.28 7.9 Options granted in July of 2010, 2011, 2012, 2013, 2014, 2015, 2016 and September 2017 were priced using the binomial option pricing model, and the inputs to the model were as follows: July 2010 July 2011 July 2012 July 2013 July 2014 July 2015 July 2016 September 2017 Grant-date share price $0.80 $0.80 $1.25 $1.36 $1.36 $1.88 $2.26 $1.28 Exercise price $0.20-$0.80 $0.20-$0.80 $0.80 $0.80-$1.36 $1.36 $1.36-$1.88 $2.26 $1.28 Expected volatility 59.16% 54.26%-54.44% 52.25% 50.58% 50.86% 36.37% 39.34% 38.33% Expected life (years) 10 10 10 10 10 10 10 10 Expected dividend yield — — — — — — — — Risk-free interest rate 2.954% 2.96%-3.22% 1.61% 2.5% 2.58% 2.43% 1.46% 1.1027% Expected volatility was based on the average annualized historical share price volatility of comparable companies before the grant date. Compensation costs recognized for the nine months ended September 30, 2018 and 2019 were $420,044 and $42,511, respectively. Long Term Incentive Plan On August 23, 2017, July 30, 2018 and July 26, 2019 the Company’s board of directors approved the 2017, 2018 and 2019 Senior Management Team (SMT) Long Term Incentive Plans (the “2017 LTIP”, “2018 LTIP” and “2019 LTIP”, and collectively, the “LTIPs”), respectively, which outlines awards that may be granted to qualified employees of the Company. These plans are applicable to the SMT of the Company and are used for long-term retention of key management. The LTIPs are each valid for ten years, and grantees of the bonus entitlement units can exercise their rights once they have vested. The Company shall pay the intrinsic value of the units awarded to the employees at the date of exercise of their awards, if redeemed by an employee. As of September 30, 2019, there are 1,566,000 bonus entitlement units which have been granted under the 2017 LTIP by the Company. For the 1,462,000 units under the 2017 LTIP which were granted in 2017, they will vest in thirds each year after the first, second, and third anniversary of the award, and for the 104,000 units under the 2017 LTIP which were granted in 2018, they will vest in halves each year after the second and third anniversary of the award. The value of the 2017 LTIP is measured based on the quoted share price. On July 30, 2018, the Com pany 's The Company’s 2017 LTIP is described as follows: For the n e 2018 2019 Balance at January 1 1,462,000 1,479,334 Awards granted 104,000 — Awards forfeited — (319,333 ) Balance at September 30 1,566,000 1,160,001 Balance exercisable, end of period 487,333 815,000 As of September 30, 2019, there are 241,142 bonus entitlement units which have been granted under the 2018 LTIP by the Company. For the 241,142 units under the 2018 LTIP, they will vest in thirds each year after the first, second, and third anniversary of the award. The value of the 2018 LTIP will be linked to the ADS price. The Company’s 2018 LTIP is described as follows: For the nine months 2018 2019 Balance at January 1 — 241,142 Awards granted 241,142 — Awards forfeited — (73,053 ) Balance at September 30 241,142 168,089 Balance exercisable, end of period — 56,030 As of September 30, 2019, there are 491,020 bonus entitlement units which have been granted under the 2019 LTIP by the Company. For the 491,020 units under the 2019 LTIP, they will vest in thirds each year after the first, second, and third anniversary of the award. The value of the 2019 LTIP will be linked to the ADS price. All of the 2019 LTIP granted bonus entitlement units remained outstanding as of September 30, 2019. The Company’s 2019 LTIP is described as follows: For the nine Balance at January 1 — Awards granted 491,020 Balance at September 30 491,020 Balance exercisable, end of period — Each bonus entitlement unit grants the holders of the LTIPs a conditional right to receive an amount of cash equal to the per-unit Regarding the Company’s 2017, 2018 and 2019 LTIPs, the respective quoted fair value of the awards on the grant date was NT$33.45 (or $1.10), $7.90 and $2.92, based on the Taiwan share price on August 23, 2017 , . The Company recognized total expenses of $ 1,386,000 and $(255,062) in respect of the LTIPs for the nine months ended September 30, 2018 and 2019, respectively. As of December 31, 2018 and September 30, 2019, the Company recognized compensation liabilities of $669,042 and $624,882 as current (classified as other payables), respectively, and $289,613 and $88,497 as non-current, respectively .

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2019
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Financial Instruments	21. FINANCIAL INSTRUMENTS a. Fair value of financial instruments not measured at fair value The Group believes that the carrying amounts of financial assets and financial liabilities not measured at fair value approximate their fair values. b. Fair value of financial instruments measured at fair value on a recurring basi s 1) Fair value hierarchy December 31, 2018 Level 1 Level 2 Level 3 Total Financial assets at fair value through profit or loss Derivative financial assets $ — $ — $ 60,004 $ 60,004 Financial assets at fair value through other comprehensive income Investments in equity instruments at fair value through other comprehensive income Unlisted shares $ — $ 187,244 $ — $ 187,244 September 30, 2019 Level 1 Level 2 Level 3 Total Financial assets at fair value through profit or loss Derivative financial assets $ — $ — $ 38,006 $ 38,006 Financial assets at fair value through other comprehensive income Investments in equity instruments at fair value through other comprehensive income Unlisted shares $ — $ — $ 178,198 $ 178,198 There were no transfers between Levels 1 and 2 in the current and prior periods. 2) Reconciliation of Level 3 fair value measurements of financial assets For financial assets measured at Level 3, there is no other reconciliation item for the nine months ended September 30 2019, except for the change in fair value that is recognized in the condensed consolidated statements of comprehensive income and the transfers into Level 3 due to significant unobservable inputs applied for the financial assets at fair value through other comprehensive income. 3) Valuation techniques and inputs applied for Level 2 fair value measurement The fair values of unlisted equity investments are measured on the basis of the prices of recent investment by third parties with the consideration of other factors that market participants would take into account. 4) Valuation techniques and inputs applied for Level 3 fair value measurement a) 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. At September 30, 2019 and December 31, 2018, respectively, the historical volatility used were 41.9% and 42.3%. b) The fair values of non-listed foreign equity investments were Level 3 fair value assets, and determined using the market approach by reference the Price-to-Book ratios (P/B ratios) of peer companies that traded in active market. At September 30, 2019, the Company used significant unobservable inputs, including discount for lack of marketability of 10%, and discounts for lack of control of 10%. At September 30, 2019, assuming all other inputs remain equal, if discount for lack of marketability increases by 1%, the fair value would decrease by $1,980; if discount for lack of control increases by 1%, the fair value would decrease by $1,980. c. Categories of financial instruments December 31 2018 September 30 2019 Financial assets Financial assets at fair value through profit or loss Mandatorily classified as fair value through profit or loss $ 60,004 $ 38,006 Financial assets at amortized cost (1) 29,080,981 8,101,535 Financial assets at fair value through other comprehensive income Equity instruments 187,244 178,198 Financial liabilities Financial liabilities at amortized cost (2) 21,304,150 17,664,326 1) The balances included financial assets at amortized cost, which comprise of cash and cash equivalents, accounts receivable and refundable deposits. 2) The balances include financial liabilities at amortized cost, which comprise of trade payables, partial other payables and long-term borrowings. d. Financial risk management objectives and policies The Group’s financial risk management objective is to monitor and manage the financial risks relating to the operations of the Group. 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 Group devoted time and resources to identify and evaluate the uncertainty of the market to mitigate risk exposures . 1) Market risk The Group’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 Group had foreign currency transactions, which exposed the Group to foreign currency risk . The Group’s significant financial assets and liabilities denominated in foreign currencies were as follows: December 31, 2018 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD $ 2,297,231 0.7335 $ 1,685,019 Financial liabilities Monetary items SGD 13,515,737 0.7335 9,914,437 September 30, 2019 Foreign Exchange Rate Carrying Financial assets Monetary items SGD $ 1,196,676 0.7235 $ 865,849 Financial liabilities Monetary items SGD 15,093,019 0.7235 10,920,479 Sensitivity analysis The Group is mainly exposed to the Singapore dollar. The following table details the Group’s sensitivity to a 5% increase and 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 positive number below indicates a decrease in pre-tax pre-tax For the nine months ended September 30 2018 2019 Profit or loss SGD* $ (389,235 ) $ (502,732 ) * This is mainly attributable to the exposure to outstanding deposits in banks and loans in foreign currency at the end of the reporting period. b) Interest rate risk The Group is exposed to interest rate risk because entities in the Group borrowed funds at fixed interest rates. The sensitivity analysis below is determined based on the Group’s exposure to interest rates for 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 If interest rates had been 100 basis points higher/lower and all other variables were held constant, the Group’s pre-tax 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 Group. The Group 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 Group manages liquidity risk by monitoring and maintaining a level of cash and cash equivalents that are deemed adequate to finance the Group’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 clinical research and development phase, the Company will be seeking future funding based on the requirements of its business operations. The Company intends to explore various means of fundraising to meet its funding requirements to carry out its business operations, such as offerings of American Depositary Shares (“ADSs”), domestic follow-on offerings of ordinary shares, venture debt and shareholder loans. The Company may also use other means of financing such as out-licensing of its intangible assets to generate revenue and cash. The Company has the ability to exercise discretion and flexibility to deploy its capital resources used in research and development activities according to the amount and timing of its financing activities. Accordingly, the Company believes that its existing cash and cash equivalents will enable it to fund its operating expenses and capital expenditure requirements and meet its obligations for at least the next twelve months from September 30, 2019. However, the future viability of the Company depends on its ability to raise additional capital to finance its operations. On September 30, 2019 and October 25, 2019, the Company entered into a series of loan facilities with certain of the Company’s directors, existing stockholders or affiliates thereof, and others, for an aggregate loan amount of $2.95 million. The loan facilities provide the Company with additional working capital to support its ongoing research and development programs and clinical studies. The two types of loan facilities are described below: Convertible Loan Facility On September 30, 2019, the Company entered into a loan facility with Bukwang Pharmaceutical Co., Ltd., for an amount of $1.0 million (the “September 2019 Loan Facility”). The September 2019 Loan Facility has a two-year term with a 10% interest rate per annum, commencing upon the date the Company draws down on such facility. The Company has the option to repay the amounts owed under the September 2019 Loan Facility at any time, subject to certain conditions. The lender will have the right to convert, at their option, any outstanding principal amount plus accrued and unpaid interest under the loan into that number of the Company’s newly issued ADSs calculated by dividing (a) such outstanding principal amount and accrued and unpaid interest under the loan by (b) 90% of the volume-weighted average price of the Company’s ADS on the date of the conversion notice. Each ADS represents five ordinary shares of the Company. The ability to convert is subject to certain conditions, including that the Company’s ordinary shares will have been delisted from the TPEx, and expires at the expiry of the term of the loan. October 2019 Loan Facility On October 25, 2019, the Company entered into a loan facility with certain existing stockholders/directors, or affiliates thereof, for an aggregate amount of $1.95 million (collectively, the “October 2019 Loan Facility”). The October 2019 Loan Facility has a two-year term with a 10% interest rate per annum, commencing upon the date the Company draws down the facility, which must be drawn down in full. The Company has the option to repay not less than $1.0 million of the amounts owed under the October 2019 Loan Facilities at any time, subject to certain conditions. In the event that the Company raises net proceeds of more than $19.5 million in a financing transaction during the loan term, the Company will be obligated to repay any unpaid portion of the principal amount and accrued interest thereunder within 30 days of the receipt of the proceeds from such financing transaction. The October 2019 Loan Facility provides that, during the time that any amount is outstanding thereunder, the Company will not (i) incur any finance debt which is secured by a security interest or (ii) carry out or implement any merger, consolidation, reorganization (other than the solvent reorganization of the Company), recapitalization, reincorporation, share dividend or other changes in the capital structure of the Company which may have a material adverse effect on the rights of the lenders, in each case except with the prior written consent of the lenders. In addition, upon an event of default (as defined in the October 2019 Loan Facility), the lenders may declare the principal amounts then outstanding and all interest thereon accrued and unpaid to be immediately due and payable to the lenders. In the event that the Company draws down on the October 2019 Loan Facility, the Company will issue the lenders warrants (the “Warrants”) to purchase an aggregate number of ADSs calculated by dividing (a) 50% of the aggregate principal amount provided to the Company by (b) the Warrant Exercise Price. The “Warrant Exercise Price” is equal to 120% of the volume-weighted average price per ADS on the draw down date, and will be the exercise price per ADS for the Warrants. The Warrants are exercisable only after the Company’s ordinary shares have been delisted from TPEx, and will expire on the earlier of (i) the first anniversary of such TPEx delisting or (ii) expiry of the term of the October 2019 Loan Facility. If, by expiry of the term of the October 2019 Loan Facility, (i) the Company’s shares have not been delisted from TPEx and (ii) the Warrants have not been exercised, the lenders shall be entitled to receive a further sum equal to 5% of the principal amount per annum, by way of additional interest, payable by the Company upon expiry of the loan term. The Company’s board of directors has resolved to issue ordinary shares for cash sponsoring the issuance of ADSs in October 2019 as well. The Company is currently in the process of finalizing its funding plans through public offerings in the United States and has submitted an application to Taiwan Securities and Futures Bureau for the required regulatory approval. If the Company is unable to obtain sufficient funds at acceptable terms when needed, the Company could be required to delay, limit or reduce certain of its research and development programs, which could have effects on the Company’s business prospects. Although management continues to pursue these plans, there can be no assurance that the Company will be successful in obtaining sufficient funding on terms acceptable to the Company to fund continuing operations.

Transactions with Related Parti

Transactions with Related Parties	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Transactions with Related Parties	2 2 TRANSACTIONS WITH RELATED PARTIES Balances and transactions between the Company and its subsidiaries have been eliminated upon consolidation and are not disclosed in this note. Besides information disclosed elsewhere in the other notes, details of transactions between the Group and other related parties are disclosed below. Compensation of Key Management Personnel For the nine months ended September 30 2018 2019 Short-term employee benefits $ 2,081,781 $ 1,643,168 Post-employment benefits 111,131 80,762 Share-based payments recognized (reversed) 1,578,128 (227,159 ) $ 3,771,040 $ 1,496,771 The remuneration of directors and key executives was determined by the remuneration committee based on the performance of individuals and market trends .

Subsequent Event

Subsequent Event	9 Months Ended
	Sep. 30, 2019
Disclosure of non-adjusting events after reporting period [abstract]
Subsequent Event	2 3 Subsequent Event On September 30, 2019, the Company entered into an Investment and Joint Venture Agreement (“JV Agreement”) with Bukwang Pharmaceutical Co., Ltd., to establish a joint venture with the goal of developing preclinical AhR antagonists from the Company’s early stage pipeline. The joint venture will operate through a newly created, independent company based in Singapore, Jaguahr Therapeutics Pte. Ltd., and will focus on developing new immuno-oncology therapeutics for global markets targeting the AhR pathway. Pursuant to the JV Agreement, the Company has transferred the global rights to all assets related to AhR technology into Jaguahr Therapeutics Pte. Ltd. Under the JV Agreement, Bukwang Pharmaceutical Co., Ltd. is obligated to invest $5,000,000 into Jaguahr Therapeutics Pte. Ltd., through two separate tranches, which will be used to fund development of the assets and identify a lead development compound, with the goal of filing an Investigational New Drug application. Bukwang Pharmaceutical Co., Ltd. made the first payment of $2,500,000 to Jaguahr Therapeutics Pte. Ltd. on October 15, 2019, and was subsequently issued 63,000 shares of Jaguahr Therapeutics Pte. Ltd. As of October 29, 2019, Bukwang Pharmaceutical Co., Ltd. and the Company hold 45% and 55% of the outstanding shares in Jaguahr Therapeutics Pte. Ltd., respectively .

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Segment Information	2 4 SEGMENT INFORMATION The Group’s chief operating decision maker, the chief executive officer, reviews the Group’s condensed consolidated results when making decisions about the allocation of resources and when assessing performance of the Group as a whole, and therefore, the Group has only one reportable segment. The Group does not distinguish between markets or segments for the purpose of internal reporting. The basis of information reported to the chief operating decision maker is the same as the Group’s condensed consolidated financial statements. As the Group’s long-lived assets are substantially located in and derived from Asia, no geographical segments are presented. The following is an analysis of the Group’s revenue from its major products and services . For the Nine months ended September 30 2018 2019 Out-licensing $ — $ 3,000,000 For the nine months ended September 30, 2019, there was revenue generated from out-licensing varlitinib .

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Statement of compliance	a. Statement of compliance The condensed consolidated financial statements have been prepared in accordance with IAS 34 “Interim Financial Reporting”. The condensed consolidated financial statements are not subject to qualification relating to the application of IFRSs as issued by IASB .
Basis of preparation	b. Basis of preparation The condensed consolidated financial statements have been prepared on the historical cost basis except for financial instruments and other payable arising from cash-settled share-based payment arrangements which are measured at fair value.
Basis of consolidation	c. Basis of consolidation The condensed consolidated financial statements incorporate the financial statements of the Company and its subsidiaries. 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 intra-group transactions, balances, income and expenses are eliminated in full upon consolidation.
Other significant accounting policies	d. Other significant accounting policies Refer to the summary of significant accounting policies for the consolidated financial statements for the year ended December 31, 2018, unless otherwise stated below.
Leases	1) Leases 2019 At the inception of a contract, the Group assesses whether the contract is, or contains, a lease. The Group as lessee The Group recognizes right-of-use low-value Right-of-use Right-of-use Right-of-use Right-of-use right-of-use Lease liabilities are initially measured at the present value of the lease payments, which comprise fixed payments and the default fine arises from lease termination. The lease payments are discounted using the interest rate implicit in a lease, if that rate can be readily determined. If that rate cannot be readily determined, the Group uses the lessee’s incremental borrowing rate. Subsequently, lease liabilities are measured at amortized cost using the effective interest method, with interest expense recognized over the lease terms. When there is a change in a lease term, the Group remeasures the lease liabilities with a corresponding adjustment to the right-of-use-assets. right-of-use If a change in the scope of the lease, or the consideration of a lease, that was no part of the original terms and conditions of the lease takes place, and both the modification increases the scope of the lease by adding the right to use one or more underlying assets and the consideration for the lease increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract, the Group shall account for a lease modification as a separate lease. For a lease modification that is not accounted for as a separate lease, at the effective date of the lease modification, the Group shall remeasure the lease liaibility by discounting the revised lease payments using a revised discount rate. The Group shall account for the remeasurement of the lease liability by decreasing the carrying amount of the right-of-use right-of-use 2018 Leases are classified as finance leases whenever the terms of a lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. The Group as lessee Operating lease payments are recognized as expenses on a straight-line basis over the lease term.
Taxation	2) Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. Interim period income taxes are assessed on an annual basis and calculated by applying to an interim period’s pre-tax

General Information (Tables)

General Information (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Summary of Detailed Information about Businesses and Intragroup Relationships of Group	The main businesses and intragroup relationships of the Group were as follows as of September 30, 2019: Name Place of Incorporation Date of Main Business ASLAN Pharmaceuticals Limited Cayman Islands June 2014 Investment holding ASLAN Pharmaceuticals Pte. Ltd. Singapore April 2010 New drug research ASLAN Pharmaceuticals Taiwan Limited Taiwan November 2013 New drug research ASLAN Pharmaceuticals Australia Pty Ltd. Australia July 2014 New drug research ASLAN Pharmaceuticals Hong Kong Limited Hong Kong July 2015 New drug research ASLAN Pharmaceuticals (Shanghai) Co. Ltd. China May 2016 New drug research ASLAN Pharmaceuticals (USA) Inc. United States of America October 2018 New drug research Jaguahr Therapeutics Pte. Ltd. Singapore August 2019 New drug research

Application of New Amended an_2

Application of New Amended and Revised Standards and Interpretations (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Schedule of Diffrence Between Lease Liablilites Recognized And Operating Lease Commitments Disclosed	The weighted average lessee’s incremental borrowing rate applied to lease liabilities recognized on January 1, 2019 is 6%. The difference between the (i) lease liabilities recognized and (ii) operating lease commitments disclosed under IAS 17 on December 31, 2018 is explained as follows: The future minimum lease payments of non-cancellable operating lease commitments on December 31, 2018 $ 599,393 Less: Recognition exemption for short-term leases (261,622 ) Less: Recognition exemption for leases of low-value (1,097 ) Undiscounted amounts on January 1, 2019 $ 336,674 Discounted amounts using the incremental borrowing rate on January 1, 2019 $ 323,850 Lease liabilities recognized on January 1, 2019 $ 323,850
Schedule of Anticipated Impact On Assets and Liabilities	The impact on assets, liabilities and equity as of January 1, 2019 from the initial application of IFRS 16 is set out as follows : Carrying Adjustments Arising from Initial Application Adjusted Total effect on assets (right-of-use $ — $ 323,850 $ 323,850 Lease liabilities—current $ — $ 219,039 $ 219,039 Lease liabilities—non-current $ — 104,811 $ 104,811 Total effect on liabilities $ 323,850
Schedule of Diffrence Between Lease Liablilites Recognized And Operating Lease Commitments Disclosed	New, Amended or Revised Standards and Interpretations Effective Date Announced by IASB (Note 1) Amendments to IFRS 3 “Definition of a Business” January 1, 2020 (Note 2) Amendments to IAS 1 and IAS 8 “Definition of Material” January 1, 2020 (Note 3) Amendments to IFRS 9, IAS 39 and IFRS 7 “Interest Rate Benchmark Reform” January 1, 2020 Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between An Investor and Its Associate or Joint Venture” To be determined by IASB IFRS 17 “Insurance Contracts” January 1, 2021 Note 1: Unless stated othe r Note 2: The Group shall apply these amendments to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after January 1, 2020 and to asset acquisitions that occur on or after the beginning of that period. Note 3: The Group shall apply these amendments prospectively for annual reporting periods beginning on or after January 1, 2020.

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Summary of Cash and Cash Equivalents	December 31 2018 September 30 2019 Cash on hand $ 2,318 $ 1,676 Deposits in banks 28,906,583 7,991,782 $ 28,908,901 $ 7,993,458

Financial Assets at Fair Valu_3

Financial Assets at Fair Value Through Profit or Loss (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Summary of Financial Assets at Fair Value Through Profit or Loss	December 31, 2018 September 30, 2019 Non-current Financial assets mandatorily classified as at fair value through profit or loss Derivative financial assets—warrants $ 60,004 $ 38,006

Financial Assets At Fair Valu_4

Financial Assets At Fair Value Through Other Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Summary of Financial Assets at Fair Value Through Other Comprehensive Income	December 31, 2018 September 30, 2019 Non-current Investments in equity instruments at fair value through other comprehensive income Foreign unlisted ordinary shares $ 187,244 $ 178,198

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Summary of Carrying Amount of Each Class of Property Plant and Equipment	The carrying amounts of each class of property, plant and equipment were as follows: December 31 2018 September 30 2019 Office equipment $ 98,820 $ 39,327 Other equipment 11,052 3,324 Leasehold improvements 178,546 13,501 $ 288,418 $ 56,152
Summary of Cost and Accumulated Depreciation of Property Plant and Equipment	For the nine months ended September 30, 201 8 Office Other Leasehold Total Cost Balance at January 1, 2018 $ 211,302 $ 35,153 $ 474,504 $ 720,959 Additions 52,735 1,027 13,602 67,364 Balance at September 30, 2018 $ 264,037 $ 36,180 $ 488,106 $ 788,323 Accumulated depreciation Balance at January 1, 2018 $ 115,436 $ 14,344 $ 147,613 $ 277,393 Depreciation expenses 45,039 8,094 121,271 174,404 Balance at September 30, 2018 $ 160,475 $ 22,438 $ 268,884 $ 451,797 For the nine months ended September 30, 2019 Office Other Leasehold Total Cost Balance at January 1, 2019 $ 276,935 $ 36,180 $ 488,106 $ 801,221 Additions 2,993 — — 2,993 Disposals (65,292 ) (889 ) (219,733 ) (285,914 ) Balance at September 30, 2019 $ 214,636 $ 35,291 $ 268,373 $ 518,300 Accumulated depreciation Balance at January 1, 2019 $ 178,115 $ 25,128 $ 309,560 $ 512,803 Depreciation expenses 44,591 7,357 103,715 155,663 Disposals (47,397 ) (518 ) (158,403 ) (206,318 ) Balance at September 30, 2019 $ 175,309 $ 31,967 $ 254,872 $ 462,148

Lease Arrangements (Tables)

Lease Arrangements (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Right-of-use assets	a. Right-of-use September 30, 2019 Carrying amounts Buildings $ 794,403 For the nine Additions to right-of-use-assets $ 882,670 Depreciation charge for right-of-use Buildings $ 201,411
Lease liabilities	b. Lease liabilities—2019 September 30, 2019 Carrying amounts Current $ 194,437 Non-current 625,156 $ 819,593 Discount rate for lease liabilities was as follows: September 30, 2019 Buildings 6.0 %
Other lease information	d. Other lease information 2019 For the nine Expenses relating to short-term leases $ 216,201 Expenses relating to low-value $ 6,198 Total cash outflow for leases $ 425,821
Disclosure Of Detailed Information About Lease Commitments Explanatory	All lease commitments with lease terms commencing after the balance sheet dates are as follows: September 30, 2019 Lease commitments $ 98,067
Schedule of Future Minimum Lease Payments of Non - Cancellable Operating Lease Commitments	The future minimum lease payments of non-cancellable December 31, 2018 Not later than 1 year $ 493,534 Later than 1 year and not later than 5 years 105,859 $ 599,393

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Summary of Carrying Amounts of Each Class of Intangible Assets	The carrying amounts of each class of intangible assets were as follows: December 31 September 30 2018 2019 Licenses $ 23,073,400 $ 23,073,400 Computer software 7,192 3,823 $ 23,080,592 $ 23,077,223 For the nine months ended September 30, 2018 Licenses Computer Total Cost Balance at January 1, 2018 $ 73,400 $ 40,175 $ 113,575 Additions 23,000,000 2,895 23,002,895 Balance at September 30, 2018 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization Balance at January 1, 2018 $ — $ 29,523 $ 29,523 Amortization expenses — 4,726 4,726 Balance at September 30, 2018 $ — $ 34,249 $ 34,249 For the nine months ended September 30, 2019 Licenses Computer Total Cost Balance at January 1, 2019 and September 30, 2019 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization Balance at January 1, 2019 $ — $ 35,878 $ 35,878 Amortization expenses — 3,369 3,369 Balance at September 30, 2019 $ — $ 39,247 $ 39,247

Other Payables (Tables)

Other Payables (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Schedule of Other Payables	December 31 September 30 Payables for salaries and bonuses $ 1,153,048 $ 237,335 Payables for professional fees 680,708 594,425 Payables for cash-settled share-based payment transactions (Note 20) 669,042 624,882 Interest payables 50,430 307,335 Other s 129,433 128,756 $ 2,682,661 $ 1,892,733

Long Term Borrowings (Tables)

Long Term Borrowings (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Summary of Loans	December 31 September 30 Unsecured borrowings Loans from government (a) $ 7,266,315 $ 7,167,232 Other long-term borrowings (b) 4,060,357 4,060,357 Interest payables 2,648,122 2,933,654 $ 13,974,794 $ 14,161,243

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Schedule of Ordinary Shares	a. Ordinary shares December 31 September 30 Number of shares authorized 500,000,000 500,000,000 Amount of shares authorized (NT$ thousand) $ 5,000,000 $ 5,000,000 Number of shares issued and fully paid 160,248,940 160,248,940 Amount of shares issued and fully paid $ 51,627,219 $ 51,627,219
Schedule of Capital Surplus	b. Capital surplus December 31 2018 September 30 2019 Arising from issuance of new share capital $ 105,143,362 $ 105,143,362 Arising from employee share options 6,316,310 6,358,821 $ 111,459,672 $ 111,502,183
Schedule of Accumulated Deficits	The accumulated deficits for 2017 and 2018 approved by For the Year Ended December 31 2017 2018 Accumulated deficits at the beginning of the year $ (50,391,283 ) $ (90,283,261 ) Net loss for the year (39,891,978 ) (42,185,597 ) Accumulated deficits at the end of the year $ (90,283,261 ) $ (132,468,858 )
Disclosure And Detailed Information Of Other Equity Items	d. Others reserves items Unrealised loss on For the nine months ended September 30, 2019 Balance at January 1 $ — Unrealized loss Equity instruments (9,046 ) Balance at September 30 $ (9,046 )

Loss Before Income Tax (Tables)

Loss Before Income Tax (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Schedule of Other Gains and Losses	a. Other gains and losses For the nine months ended September 30 2018 2019 Net foreign exchange gains $ 120,311 $ 128,820 Loss on disposal of property, plant and equipment — (75,296 ) Loss on lease modification — (64,287 ) Net loss on fair value changes of financial assets at fair value through profit or loss — (21,998 ) Others 50,224 (5,529 ) $ 170,535 $ (38,290 )
Summary of Finance costs	b. Finance costs For the nine months ended September 30 2018 2019 Interest on government loans $ 333,367 $ 327,223 Other interest expenses — 256,905 Interest on lease liabilities — 24,374 $ 333,367 $ 608,502
Schedule of Depreciation and Amortization	c. Depreciation and amortization For the nine months ended September 30 2018 2019 Property, plant and equipment $ 174,404 $ 155,663 Right-of-use — 201,411 Computer software 4,726 3,369 $ 179,130 $ 360,443
Schedule of Employee Benefits Expense	d. Employee benefits expense For the nine months ended 2018 2019 Short-term benefits $ 6,454,802 $ 3,389,244 Post-employment benefits 329,111 268,257 Share-based payments recognized (reversed) (Note 20) Equity-settled 420,044 42,511 Cash-settled 1,386,000 (255,062 ) Total employee benefits expense $ 8,589,957 $ 3,444,950 Summary of employee benefits expense by function General and administrative expenses $ 5,280,821 $ 2,306,923 Research and development expenses 3,309,136 1,138,027 $ 8,589,957 $ 3,444,950

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Summary of Income Tax Recognized in Profit or Loss	Income Tax Recognized in Profit or Loss For the Nine months ended September 30 2018 2019 Current tax In respect of the current period $ (14,439 ) $ (395,290 )

Loss Per Share (Tables)

Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Summary of Earnings Per Share	For the nine months ended September 30 2018 2019 Basic and diluted loss per share $ (0.21 ) $ (0.11 )
Summary of Loss and Weighted-Average Number of Ordinary Shares Outstanding	The loss and weighted-average number of ordinary shares outstanding used in the computation of loss per share are as follows: For the nine months ended September 30 2018 2019 Loss used in the computation of basic and diluted loss per share $ (30,993,757 ) $ (17,460,159 ) Weighted-average number of ordinary shares in the computation of basic and diluted loss per share 146,197,511 160,248,940

Share-Based Payment Arrangeme_2

Share-Based Payment Arrangements (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Summary of Employee Share Options	Information on employee share options granted from July 2010 to July 2016 i s For the nine months e 2018 2019 Number of Weighted- average Number of Weighted- average Balance at January 1 6,887,523 $ 1.41 6,822,523 $ 1.41 Options forfeited — — (32,167 ) 2.26 Options exercised (60,000 ) 0.80 — — Balance at September 30 6,827,523 1.41 6,790,356 1.41 Options exercisable, end of period 6,597,586 1.38 6,790,356 1.41 Weighted-average fair value of options granted $ — $ — Information on employee share options granted in September 2017 is as follows: For the nine months e 2018 2019 Number of Weighted- average Number of Weighted- average Balance at January 1 755,833 $ 1.28 698,167 $ 1.28 Options forfeited — — (197,000 ) 1.28 Balance at September 30 755,833 1.28 501,167 1.28 Options exercisable, end of period — — — — Weighted-average fair value of options granted $ — $ —
Summary of Outstanding Options	Information on outstanding options as of September 30, 2019 is as follows: July 2010 July 2011 July 2012 July 2013 July 2014 July 2015 July 2016 September 2017 Range of Weighted- average Remaining Contractual Life (Years) Range of Price Weighted- average Life (Years) Range of Exercise Weighted- Range of Price Weighted- Range of Weighted- Range of Price Weighted- Range of Price Weighted- Range of Price Weighted- $0.20-$0.80 0.7 $0.20-$0.80 1.7 $0.80 2.7 $0.80-$1.36 3.7 $1.36 4.7 $1.36-$1.88 5.7 $2.26 6.7 $1.28 7.9
Summary of Options Granted Priced Using Binomial Option Pricing Model	Options granted in July of 2010, 2011, 2012, 2013, 2014, 2015, 2016 and September 2017 were priced using the binomial option pricing model, and the inputs to the model were as follows: July 2010 July 2011 July 2012 July 2013 July 2014 July 2015 July 2016 September 2017 Grant-date share price $0.80 $0.80 $1.25 $1.36 $1.36 $1.88 $2.26 $1.28 Exercise price $0.20-$0.80 $0.20-$0.80 $0.80 $0.80-$1.36 $1.36 $1.36-$1.88 $2.26 $1.28 Expected volatility 59.16% 54.26%-54.44% 52.25% 50.58% 50.86% 36.37% 39.34% 38.33% Expected life (years) 10 10 10 10 10 10 10 10 Expected dividend yield — — — — — — — — Risk-free interest rate 2.954% 2.96%-3.22% 1.61% 2.5% 2.58% 2.43% 1.46% 1.1027%
Summary of Long Term Incentive Plan	The Company’s 2017 LTIP is described as follows: For the n e 2018 2019 Balance at January 1 1,462,000 1,479,334 Awards granted 104,000 — Awards forfeited — (319,333 ) Balance at September 30 1,566,000 1,160,001 Balance exercisable, end of period 487,333 815,000 The Company’s 2018 LTIP is described as follows: For the nine months 2018 2019 Balance at January 1 — 241,142 Awards granted 241,142 — Awards forfeited — (73,053 ) Balance at September 30 241,142 168,089 Balance exercisable, end of period — 56,030 The Company’s 2019 LTIP is described as follows: For the nine Balance at January 1 — Awards granted 491,020 Balance at September 30 491,020 Balance exercisable, end of period —

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Fair Value of Financial Instruments Measured at Fair Value on Recurring Basis	December 31, 2018 Level 1 Level 2 Level 3 Total Financial assets at fair value through profit or loss Derivative financial assets $ — $ — $ 60,004 $ 60,004 Financial assets at fair value through other comprehensive income Investments in equity instruments at fair value through other comprehensive income Unlisted shares $ — $ 187,244 $ — $ 187,244 September 30, 2019 Level 1 Level 2 Level 3 Total Financial assets at fair value through profit or loss Derivative financial assets $ — $ — $ 38,006 $ 38,006 Financial assets at fair value through other comprehensive income Investments in equity instruments at fair value through other comprehensive income Unlisted shares $ — $ — $ 178,198 $ 178,198
Summary of Categories of Financial Instruments	c. Categories of financial instruments December 31 2018 September 30 2019 Financial assets Financial assets at fair value through profit or loss Mandatorily classified as fair value through profit or loss $ 60,004 $ 38,006 Financial assets at amortized cost (1) 29,080,981 8,101,535 Financial assets at fair value through other comprehensive income Equity instruments 187,244 178,198 Financial liabilities Financial liabilities at amortized cost (2) 21,304,150 17,664,326 1) The balances included financial assets at amortized cost, which comprise of cash and cash equivalents, accounts receivable and refundable deposits. 2) The balances include financial liabilities at amortized cost, which comprise of trade payables, partial other payables and long-term borrowings.
Summary of Group's Significant Financial Assets and Liabilities Denominated in Foreign Currencies	The Group’s significant financial assets and liabilities denominated in foreign currencies were as follows: December 31, 2018 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD $ 2,297,231 0.7335 $ 1,685,019 Financial liabilities Monetary items SGD 13,515,737 0.7335 9,914,437 September 30, 2019 Foreign Exchange Rate Carrying Financial assets Monetary items SGD $ 1,196,676 0.7235 $ 865,849 Financial liabilities Monetary items SGD 15,093,019 0.7235 10,920,479
Sensitivity Analysis of Foreign Currency Risk	For the nine months ended September 30 2018 2019 Profit or loss SGD* $ (389,235 ) $ (502,732 ) * This is mainly attributable to the exposure to outstanding deposits in banks and loans in foreign currency at the end of the reporting period.

Transactions with Related Par_2

Transactions with Related Parties (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Schedule of Key Management Personnel Compensation	Compensation of Key Management Personnel For the nine months ended September 30 2018 2019 Short-term employee benefits $ 2,081,781 $ 1,643,168 Post-employment benefits 111,131 80,762 Share-based payments recognized (reversed) 1,578,128 (227,159 ) $ 3,771,040 $ 1,496,771

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2019
Text block [abstract]
Analysis of the Group Revenue from Major Products and Services	The following is an analysis of the Group’s revenue from its major products and services . For the Nine months ended September 30 2018 2019 Out-licensing $ — $ 3,000,000

General Information - Summary o

General Information - Summary of Detailed Information about Businesses and Intragroup Relationships of Group (Details) (Detail)	9 Months Ended
	Sep. 30, 2019
ASLAN Pharmaceuticals Limited Cayman Islands
Disclosure Of Detailed Information About Businesses And Intragroup Relationship Of Group Line Item
Name	ASLAN Pharmaceuticals Limited
Place of Incorporation	Cayman Islands
Date of Incorporation	2014-06
Main Business	Investment holding
ASLAN Pharmaceuticals Pte Ltd Singapore
Disclosure Of Detailed Information About Businesses And Intragroup Relationship Of Group Line Item
Name	ASLAN Pharmaceuticals Pte. Ltd.
Place of Incorporation	Singapore
Date of Incorporation	2010-04
Main Business	New drug research and development
ASLAN Pharmaceuticals Taiwan Limited
Disclosure Of Detailed Information About Businesses And Intragroup Relationship Of Group Line Item
Name	ASLAN Pharmaceuticals Taiwan Limited
Place of Incorporation	Taiwan
Date of Incorporation	2013-11
Main Business	New drug research and development
ASLAN Pharmaceuticals Australia Pty Ltd
Disclosure Of Detailed Information About Businesses And Intragroup Relationship Of Group Line Item
Name	ASLAN Pharmaceuticals Australia Pty Ltd.
Place of Incorporation	Australia
Date of Incorporation	2014-07
Main Business	New drug research and development
ASLAN Pharmaceuticals Hong Kong Limited
Disclosure Of Detailed Information About Businesses And Intragroup Relationship Of Group Line Item
Name	ASLAN Pharmaceuticals Hong Kong Limited
Place of Incorporation	Hong Kong
Date of Incorporation	2015-07
Main Business	New drug research and development
ASLAN Pharmaceuticals Shanghai Co Ltd
Disclosure Of Detailed Information About Businesses And Intragroup Relationship Of Group Line Item
Name	ASLAN Pharmaceuticals (Shanghai) Co. Ltd.
Place of Incorporation	China
Date of Incorporation	2016-05
Main Business	New drug research and development
ASLAN Pharmaceuticals USA Inc
Disclosure Of Detailed Information About Businesses And Intragroup Relationship Of Group Line Item
Name	ASLAN Pharmaceuticals (USA) Inc.
Place of Incorporation	United States of America
Date of Incorporation	2018-10
Main Business	New drug research and development
Jaguahr Therapeutics Pte. Ltd.
Disclosure Of Detailed Information About Businesses And Intragroup Relationship Of Group Line Item
Name	Jaguahr Therapeutics Pte. Ltd.
Place of Incorporation	Singapore
Date of Incorporation	2019-08
Main Business	New drug research and development

Application of New Amended an_3

Application of New Amended and Revised Standards and Interpretations - Schedule of Diffrence Between Lease Liablilites Recognized And Operating Lease Commitments Disclosed under IAS 17 (Detail) - USD ($)	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
The future minimum lease payments of non-cancellable operating lease commitments			$ 599,393
Less: Recognition exemption for short-term leases			(261,622)
Less: Recognition exemption for leases of low-value assets			$ (1,097)
Undiscounted amounts		$ 336,674
Discounted amounts using the incremental borrowing rate		323,850
Lease liabilities recognized	$ 819,593	$ 323,850

Application of New Amended an_4

Application of New Amended and Revised Standards and Interpretations - Schedule of Anticipated Impact On Assets and Liabilities (Detail) - USD ($)	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Total effect on assets (right-of-use assets)	$ 794,403
Lease Liabilities - current	194,437
Lease liabilities - non-current	$ 625,156
Adjusted
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Total effect on assets (right-of-use assets)		$ 323,850
Lease Liabilities - current		219,039
Lease liabilities - non-current		$ 104,811
Adjustments Arising from Initial Application
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
Total effect on assets (right-of-use assets)			$ 323,850
Lease Liabilities - current			219,039
Lease liabilities - non-current			104,811
Total effect on liabilities			$ 323,850

Application of New Amended an_5

Application of New Amended and Revised Standards and Interpretations - Additional Information (Detail)	Jan. 01, 2019
Disclosure of expected impact of initial application of new standards or interpretations [abstract]
Weighted average lessees incremental borrowing rate	6.00%

Application of New Amended an_6

Application of New Amended and Revised Standards and Interpretations - Schedule of New Amended or Revised Standards and Interpretations (Detail)	9 Months Ended
	Sep. 30, 2019
Amendments To IFRS 3
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IFRS 3 “Definition of a Business”
Effective Date Announced by IASB	Jan. 1, 2020
Amendments To IAS 1 And 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 1 and IAS 8 “Definition of Material”
Effective Date Announced by IASB	Jan. 1, 2020
Amendments to IFRS 9, IAS 39 and IFRS 7
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IFRS 9, IAS 39 and IFRS 7 “Interest Rate Benchmark Reform”
Effective Date Announced by IASB	Jan. 1, 2020
Amendments To IFRS 10 And IAS 28
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between An Investor and Its Associate or Joint Venture”
Effective Date Announced by IASB	To be determined by IASB
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 “Insurance Contracts​​​​​​​”
Effective Date Announced by IASB	Jan. 1, 2021

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details) (Detail)	12 Months Ended
	Dec. 31, 2018USD ($)
Disclosure of significant accounting policies [abstract]
Impairment loss recognized for the asset or cash-generating unit	$ 0
Remaining performance obligation	$ 0

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Cash and Cash Equivalents [Abstract]
Cash on hand	$ 1,676	$ 2,318
Deposits in banks	7,991,782	28,906,583
Cash	$ 7,993,458	$ 28,908,901

Financial Assets at Fair Valu_5

Financial Assets at Fair Value Through Profit or Loss - Summary of Financial Assets at Fair Value Through Profit or Loss (Detail) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Financial assets at fair value through profit or loss [abstract]
Financial assets mandatorily classified as at fair value through profit or loss	$ 38,006	$ 60,004

Financial Assets at Fair Valu_6

Financial Assets at Fair Value Through Other Comprehensive Income - Summary of Financial Assets at Fair Value Through Other Comprehensive Income (Detail) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Financial assets at fair value through other comprehensive income [abstract]
Investments in equity instruments at fair value through other comprehensive income	$ 178,198	$ 187,244

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Carrying Amount of Each Class of Property Plant and Equipment (Detail) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	$ 56,152	$ 288,418
Office Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	39,327	98,820
Other Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	3,324	11,052
Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	$ 13,501	$ 178,546

Property, Plant and Equipment_2

Property, Plant and Equipment - Summary of Cost and Accumulated Depreciation of Property Plant and Equipment (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	$ 288,418
Ending balance	56,152
Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	801,221	$ 720,959
Additions	2,993	67,364
Disposals	(285,914)
Ending balance	518,300	788,323
Accumulated depreciation, amortisation and impairment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	512,803	277,393
Depreciation expenses	155,663	174,404
Disposals	(206,318)
Ending balance	462,148	451,797
Office Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	98,820
Ending balance	39,327
Office Equipment | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	276,935	211,302
Additions	2,993	52,735
Disposals	(65,292)
Ending balance	214,636	264,037
Office Equipment | Accumulated depreciation, amortisation and impairment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	178,115	115,436
Depreciation expenses	44,591	45,039
Disposals	(47,397)
Ending balance	175,309	160,475
Other Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	11,052
Ending balance	3,324
Other Equipment | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	36,180	35,153
Additions		1,027
Disposals	(889)
Ending balance	35,291	36,180
Other Equipment | Accumulated depreciation, amortisation and impairment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	25,128	14,344
Depreciation expenses	7,357	8,094
Disposals	(518)
Ending balance	31,967	22,438
Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	178,546
Ending balance	13,501
Leasehold Improvements | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	488,106	474,504
Additions		13,602
Disposals	(219,733)
Ending balance	268,373	488,106
Leasehold Improvements | Accumulated depreciation, amortisation and impairment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	309,560	147,613
Depreciation expenses	103,715	121,271
Disposals	(158,403)
Ending balance	$ 254,872	$ 268,884

Property, Plant and Equipment_3

Property, Plant and Equipment - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2019
Property, plant and equipment
Disclosure Of Property Plant And Equipment [Line Items]
Useful lives	3 years

Lease Arrangements - Right of U

Lease Arrangements - Right of Use Assets - Carrying Amounts and Depreciation Charge (Detail)	9 Months Ended
	Sep. 30, 2019USD ($)
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amounts	$ 794,403
Additions to right-of-use-assets	882,670
Buildings
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amounts	794,403
Depreciation charge for right-of-use assets	$ 201,411

Lease Arrangements - Lease Liab

Lease Arrangements - Lease Liabilities - Carrying Amounts and Discount Rate (Detail) - USD ($)	Sep. 30, 2019	Jan. 01, 2019
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Current	$ 194,437
Non-current	625,156
Lease liabilities recognized	$ 819,593	$ 323,850
Buildings
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Discount rate	6.00%

Lease Arrangements - Additional

Lease Arrangements - Additional Information (Detail) - Buildings	9 Months Ended
	Sep. 30, 2019USD ($)
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Operating leases lease term	3 years
Increase Decrease In Lease Liabilities	$ 687,351

Lease Arrangements - Other Leas

Lease Arrangements - Other Lease Information (Detail)	9 Months Ended
	Sep. 30, 2019USD ($)
Disclosure of finance lease and operating lease by lessee [abstract]
Expenses relating to short-term leases	$ 216,201
Expenses relating to low-value asset leases	6,198
Total cash outflow for leases	$ 425,821

Lease Arrangements - Disclosure

Lease Arrangements - Disclosure Of Detailed Information About Lease Commitments Explanatory (Detail)	Sep. 30, 2019USD ($)
Disclosure of finance lease and operating lease by lessee [abstract]
Lease commitments	$ 98,067

Lease Arrangements - Schedule o

Lease Arrangements - Schedule of Future Minimum Lease Payments of Non - Cancellable Operating Lease Commitments (Detail)	Dec. 31, 2018USD ($)
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Minimum lease payments payable under non-cancellable operating lease	$ 599,393
Not Later than One Year
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Minimum lease payments payable under non-cancellable operating lease	493,534
Later than One Year and not Later than Five Years
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Minimum lease payments payable under non-cancellable operating lease	$ 105,859

Intangible Assets - Summary of

Intangible Assets - Summary of Carrying Amounts of Each Class of Intangible Assets (Detail) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Disclosure Of Intangible Assets [Line Items]
Intangible assets	$ 23,077,223	$ 23,080,592
Licenses
Disclosure Of Intangible Assets [Line Items]
Intangible assets	23,073,400	23,073,400
Computer Software
Disclosure Of Intangible Assets [Line Items]
Intangible assets	$ 3,823	$ 7,192

Intangible Assets - Summary o_2

Intangible Assets - Summary of Cost and Accumulated Amortization of Intangible Assets (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Disclosure Of Intangible Assets [Line Items]
Beginning balance	$ 23,080,592
Ending balance	23,077,223
Gross carrying amount
Disclosure Of Intangible Assets [Line Items]
Beginning balance	23,116,470	$ 113,575
Additions		23,002,895
Ending balance	23,116,470	23,116,470
Accumulated depreciation, amortisation and impairment
Disclosure Of Intangible Assets [Line Items]
Beginning balance	35,878	29,523
Amortization expenses	3,369	4,726
Ending balance	39,247	34,249
Licences
Disclosure Of Intangible Assets [Line Items]
Beginning balance	23,073,400
Ending balance	23,073,400
Licences | Gross carrying amount
Disclosure Of Intangible Assets [Line Items]
Beginning balance	23,073,400	73,400
Additions		23,000,000
Ending balance	23,073,400	23,073,400
Computer Software
Disclosure Of Intangible Assets [Line Items]
Beginning balance	7,192
Ending balance	3,823
Computer Software | Gross carrying amount
Disclosure Of Intangible Assets [Line Items]
Beginning balance	43,070	40,175
Additions		2,895
Ending balance	43,070	43,070
Computer Software | Accumulated depreciation, amortisation and impairment
Disclosure Of Intangible Assets [Line Items]
Beginning balance	35,878	29,523
Amortization expenses	3,369	4,726
Ending balance	$ 39,247	$ 34,249

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Disclosure Of Intangible Assets [Line Items]
Impairment loss recognized	$ 0	$ 0
Computer Software
Disclosure Of Intangible Assets [Line Items]
Estimated useful lives	3 years

Other Payables - Schedule of Ot

Other Payables - Schedule of Other Payables (Detail) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Trade And Other Payables [Abstract]
Payables for salaries and bonuses	$ 237,335	$ 1,153,048
Payables for professional fees	594,425	680,708
Payables for cash-settled share-based payment transactions (Note 20)	624,882	669,042
Interest payables	307,335	50,430
Others	128,756	129,433
Other Payables	$ 1,892,733	$ 2,682,661

Long Term Borrowings - Summary

Long Term Borrowings - Summary of Loans (Detail) - USD ($)	Sep. 30, 2019	Dec. 31, 2018	Apr. 27, 2011
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	$ 14,161,243	$ 13,974,794
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	7,167,232	7,266,315	$ 7,482,459
Other Long-term Borrowings
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	4,060,357	4,060,357
Interest Payables
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	$ 2,933,654	$ 2,648,122

Long Term Borrowings - Addition

Long Term Borrowings - Additional Information (Detail) - USD ($)	May 12, 2014	Apr. 27, 2011	Sep. 30, 2019	Dec. 31, 2018
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings			$ 14,161,243	$ 13,974,794
Percentage of based on research and development costs	75.00%
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings		$ 7,482,459	7,167,232	7,266,315
Loan repayable period		five-year
Borrowings, interest rate		6.00%
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings			10,100,886	9,914,437
CSL Finance Pty Ltd
Disclosure Of Detailed Information About Borrowings [Line Items]
Loan facility	$ 4,500,000
Other Long-term Borrowings
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings			4,060,357	4,060,357
Borrowings Interest rate	6% plus LIBOR
Long-term Borrowings Including Interest			$ 4,367,692	$ 4,110,787
Other Long-term Borrowings | Top of Range
Disclosure Of Detailed Information About Borrowings [Line Items]
Loan repayable period	10​​​​​​​ years

Retirement Benefits Plans - Add

Retirement Benefits Plans - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Disclosure Of Defined Benefit Plans [Line Items]
Employee benefits expense	$ 268,257	$ 329,111
Defined Contribution Plans
Disclosure Of Defined Benefit Plans [Line Items]
Employer contribution percentage	6.00%

Equity - Schedule of Ordinary S

Equity - Schedule of Ordinary Shares (Detail) $ in Thousands	Sep. 30, 2019USD ($)shares	Sep. 30, 2019TWD ($)shares	Dec. 31, 2018USD ($)shares	Dec. 31, 2018TWD ($)shares
Equity [Abstract]
Number of shares authorized | shares	500,000,000	500,000,000	500,000,000	500,000,000
Amount of shares authorized | $		$ 5,000,000		$ 5,000,000
Number of shares issued and fully paid | shares	160,248,940	160,248,940	160,248,940	160,248,940
Amount of shares issued and fully paid | $	$ 51,627,219		$ 51,627,219

Equity - Additional Information

Equity - Additional Information (Detail) $ / shares in Units, $ in Thousands	Feb. 28, 2017$ / sharesshares	Feb. 28, 2017$ / sharesshares	Sep. 30, 2019TWD ($)	Mar. 31, 2019$ / shares	Dec. 31, 2018TWD ($)	Nov. 07, 2018shares	May 08, 2018shares
Amount of shares authorized | $			$ 5,000,000		$ 5,000,000
Bottom of Range
Number of shares issued	15,000,000	15,000,000
Top of Range
Number of shares issued						100,000,000
Initial Public Offering
Number of shares issued						6,000,000
Offering price per share | (per share)	$ 7.03	$ 41.72
Ordinary Shares
Par value per shares | $ / shares				$ 10
Ordinary Shares | Initial Public Offering
Number of shares issued							30,000,000

Equity - Schedule of Capital Su

Equity - Schedule of Capital Surplus (Detail) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Equity [Abstract]
Arising from issuance of new share capital	$ 105,143,362	$ 105,143,362
Arising from employee share options	6,358,821	6,316,310
Total	$ 111,502,183	$ 111,459,672

Equity - Schedule of Accumulate

Equity - Schedule of Accumulated Deficits (Detail) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Accumulated deficits at the beginning of the year	$ (132,468,858)	$ (90,283,261)	$ (90,283,261)	$ (50,391,283)
Net loss for the year	(17,460,159)	$ (30,993,757)	(42,185,597)	(39,891,978)
Accumulated deficits at the end of the year	$ (149,929,017)		$ (132,468,858)	$ (90,283,261)

Equity - Unrealised gains (loss

Equity - Unrealised gains (losses) from financial assets measured at fair value through other comprehensive income (Detail)	9 Months Ended
	Sep. 30, 2019USD ($)
Disclosure Of Equity [abstract]
Balance at January 1
Equity instruments	(9,046)
Balance at September 30	$ (9,046)

License Agreements - Additional

License Agreements - Additional Information (Detail)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

May 31, 2019USD ($)

Mar. 31, 2019USD ($)

Feb. 28, 2019USD ($)

Jun. 30, 2018USD ($)

Jan. 31, 2018USD ($)

Aug. 31, 2016USD ($)

Aug. 31, 2016SGD ($)

Sep. 30, 2019USD ($)

Sep. 30, 2019USD ($)Target$ / sharesshares

Sep. 30, 2019SGD ($)Targetshares

Dec. 31, 2018USD ($)

Dec. 31, 2016USD ($)

Jun. 30, 2019USD ($)

Disclosure Of Transactions Between Related Parties [Line Items]

Remaining performance obligation

$ 0

Array Biopharma | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Percentage of out-licensing proceeds agreed to pay out as royalties

50.00%

50.00%

Initial upfront payment

$ 12,000,000

Additional payment

$ 11,000,000

Development milestone linked payments estimated

30,000,000

$ 0

Regulatory milestones linked payments estimated

20,000,000

0

Commercial milestones linked payments estimated

$ 55,000,000

$ 0

Notice period for termination of agreement

180 days

180 days

Array Biopharma | License Agreements | Top of Range

Disclosure Of Transactions Between Related Parties [Line Items]

Percentage of sublicense agreement ceiling

20.00%

20.00%

Bristol-Myers Squibb | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Initial upfront payment

$ 10,000,000

Purchase of related research materials, supplies, research documentation and clinical trial results

$ 1,294,034

Almirall | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Agreement date

Dec. 31, 2015

Dec. 31, 2015

Agreement amended date

Mar. 31, 2018

Mar. 31, 2018

License Cost

$ 100,000

CSL Limited | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Regulatory milestones linked payments estimated

$ 95,000,000

Agreement date

May 31, 2014

May 31, 2014

Percentage of entity's revenue

10.00%

10.00%

First Payment

30,000,000

Sales mile stones linled payments estimated

$ 655,000,000

Hyundai Pharm Co., Ltd. | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Agreement date

Oct. 31, 2015

Option payment received

$ 250,000

Hyundai Pharm Co., Ltd. | Buy Back of Rights to Commercialize

Disclosure Of Transactions Between Related Parties [Line Items]

Payment to buy back the rights to commercialize

$ 325,000

Exploit Technologies Pte Ltd | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Additions

$ 73,400

$ 100,000

Milestone payment receivable upon achievement

$ 8,978,951

$ 12,000,000

Collaboration agreement, term (in years)

3 years

3 years

Nanyang Technological University | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Agreement date

Oct. 31, 2016

Oct. 31, 2016

Number of targets to select | Target

3

3

Number of shares received in exchange for surrender of residual rights | shares

599,445

599,445

Value of shares received in exchange for surrender of residual rights

$ 187,244

$ 255,000

Subscription price | $ / shares

$ 0.32

Gain from derecognition recorded as other income

$ 187,244

BioGenetics Co. Ltd | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Upfront payment

$ 1,000,000

2,000,000

Remaining performance obligation

$ 0

License Cost

$ 100,000

BioGenetics Co. Ltd | License Agreements | Top of Range

Disclosure Of Transactions Between Related Parties [Line Items]

Sales and development milestone payments

$ 8,000,000

$ 11,000,000

Loss Before Income Tax - Schedu

Loss Before Income Tax - Schedule of Other Gains and Losses (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Profit Loss [Abstract]
Net foreign exchange gains	$ 128,820	$ 120,311
Loss on disposal of property, plant and equipment	(75,296)
Loss on lease modification	(64,287)
Net loss on fair value changes of financial assets at fair value through profit or loss	(21,998)
Others	(5,529)	50,224
Other gains and losses	$ (38,290)	$ 170,535

Loss Before Income Tax - Summar

Loss Before Income Tax - Summary of Finance costs (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Profit Loss [Abstract]
Interest on government loans	$ 327,223	$ 333,367
Other interest expenses	256,905
Interest on lease liabilities	24,374
Finance costs	$ 608,502	$ 333,367

Loss Before Income Tax - Sche_2

Loss Before Income Tax - Schedule of Depreciation and Amortization (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 360,443	$ 179,130
Property, Plant and Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	155,663	174,404
Right-Of-Use Assets
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	201,411
Computer Software
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 3,369	$ 4,726

Loss Before Income Tax - Sche_3

Loss Before Income Tax - Schedule of Employee Benefits Expense (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Profit Loss [Abstract]
Short-term benefits	$ 3,389,244	$ 6,454,802
Post-employment benefits	268,257	329,111
Share-based payments recognized (reversed)
Equity-settled	42,511	420,044
Cash-settled	(255,062)	1,386,000
Total employee benefits expense	3,444,950	8,589,957
An analysis of employee benefits expense by function
General and administrative expenses	2,306,923	5,280,821
Research and development expenses	1,138,027	3,309,136
Total employee benefits expense	$ 3,444,950	$ 8,589,957

Loss Before Income Tax - Additi

Loss Before Income Tax - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Disclosure Of Employee Compensation And Remuneration Of Directors [Line Items]
Amount of accrued employees' compensation and remuneration of directors	$ 0	$ 0
Bottom of Range
Disclosure Of Employee Compensation And Remuneration Of Directors [Line Items]
Percentage of accrued employees' compensation and remuneration of directors	0.10%
Top of Range
Disclosure Of Employee Compensation And Remuneration Of Directors [Line Items]
Percentage of accrued employees' compensation and remuneration of directors	1.00%

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Recognized in Profit or Loss (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Current tax
In respect of the current period	$ (395,290)	$ (14,439)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	Aug. 23, 2019	Apr. 30, 2019	Mar. 31, 2019	Sep. 30, 2019	Sep. 30, 2018
Major Components Of Tax Expense Income [Line Items]
Taxable income				$ (17,064,869)	$ (30,979,318)
Provision for income tax				$ 395,290	$ 14,439
Singapore
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate				17.00%	17.00%
Taxable income					$ 0
Provision for income tax				$ 450,000
Singapore | BioGenetics Co. Ltd | License Agreements
Major Components Of Tax Expense Income [Line Items]
Upfront payments collected			$ 3,000,000
Tax withholding rate		15.00%
Taiwan
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate				20.00%	17.00%
Taiwan | Bottom of Range
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate					17.00%
Decrease in unappropriated earnings due to the effect of corporate surtax rate				5.00%	5.00%
Taiwan | Top of Range
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate					20.00%
Decrease in unappropriated earnings due to the effect of corporate surtax rate				10.00%	10.00%
Australia
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate				30.00%	30.00%
Taxable income				$ 0	$ 0
Australia | Research and Development Activity
Major Components Of Tax Expense Income [Line Items]
Tax incentive	$ 79,710
Hong Kong
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate				16.50%	16.50%
Taxable income				$ 0	$ 0
Provision for income tax				0	0
Withholding taxes				$ 0	$ 0
China
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate				25.00%	25.00%
Taxable income				$ 0	$ 0
Provision for income tax				0	0
UNITED STATES
Major Components Of Tax Expense Income [Line Items]
Taxable income				0	0
Provision for income tax				$ 0	$ 0
Federal income tax rate				21.00%
State income tax rate				8.70%

Loss Per Share - Summary of Ear

Loss Per Share - Summary of Earnings Per Share (Detail) - $ / shares	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Basic and diluted loss per share	$ (0.11)	$ (0.21)

Loss Per Share - Summary of Los

Loss Per Share - Summary of Loss and Weighted Average Number of Ordinary Shares Outstanding (Detail) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Loss used in the computation of basic and diluted loss per share	$ (17,460,159)	$ (30,993,757)	$ (42,185,597)	$ (39,891,978)
Weighted-average number of ordinary shares in the computation of basic and diluted loss per share	160,248,940	146,197,511

Loss Per Share - Additional Inf

Loss Per Share - Additional Information (Detail) - shares	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Anti-dilutive outstanding employee share options	11,004,802	13,054,522

Share-based Payment Arrangeme_3

Share-based Payment Arrangements - Additional Information (Detail)

1 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2017shares

Jul. 31, 2016shares

Jul. 31, 2015shares

Jul. 31, 2014shares

Jul. 31, 2013shares

Jul. 31, 2012shares

Jul. 31, 2011shares

Jul. 31, 2010shares

Sep. 30, 2019USD ($)shares

Sep. 30, 2018USD ($)shares

Dec. 31, 2018USD ($)shares

Dec. 31, 2017USD ($)

Dec. 31, 2017TWD ($)

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

Anti-dilutive outstanding employee share options

11,004,802

13,054,522

Compensation costs recognized | $

$ 42,511

$ 420,044

Recognized compensation liabilities, Non-current | $

88,497

$ 289,613

Other Payable

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

Recognized compensation liabilities, Current | $

$ 624,882

669,042

Employee Share Option Plan

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

Option granted to qualified employee

825,833

1,032,250

2,477,336

680,625

619,250

669,750

910,000

661,000

Share option granted expiration period

10 years

Description of vesting requirements for stock option

No performance conditions were attached to the plan. The Company has no legal constructive obligation to repurchase or settle the options in cash.

Decrease in exercise price for award previously granted

50.00%

Anti-dilutive outstanding employee share options

14,081,879

Long Term Incentive Plans

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

Long term incentive plan bonus entitlement units granted

1,566,000

Retrospective share conversion ratio

500.00%

Grant date fair value of award

$ 2.92

7.90

$ 1.10

$ 33.45

Reporting date fair value of award | $

1.73

$ 3.60

Recognized total expenses | $

$ (255,062)

$ 1,386,000

Long Term Incentive Plan Granted in 2017

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

Option granted to qualified employee

104,000

104,000

Long term incentive plan bonus entitlement units granted

1,462,000

Long Term Incentive Plan Granted in 2017 | Vest in Thirds Each Year After the First, Second, and Third Anniversary of Award

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

Long term incentive plan bonus entitlement units granted

241,142

Long Term Incentive Plan Granted in 2018

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

Option granted to qualified employee

241,142

241,142

Long Term Incentive Plan Granted in 2018 | Vest in Thirds Each Year After the First, Second, and Third Anniversary of Award

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

Long term incentive plan bonus entitlement units granted

491,020

Long Term Incentive Plan Granted in 2019

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

Option granted to qualified employee

491,020

Share-based Payment Arrangeme_4

Share-based Payment Arrangements - Summary of Employee Share Options (Detail)	9 Months Ended
	Sep. 30, 2019USD ($)shares	Sep. 30, 2018USD ($)shares
July 2010 to July 2016
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Beginning of Period | shares	6,822,523	6,887,523
Number of Options, Forfeited | shares	(32,167)
Number of Options, Exercised | shares		(60,000)
Number of Options, Ending of Period | shares	6,790,356	6,827,523
Options exercisable, end of period | shares	6,790,356	6,597,586
Weighted-average fair value of options granted	$ 0	$ 0
Weighted- average Exercise Price, Beginning of Period	1.41	1.41
Weighted- average Exercise Price, Forfeited	2.26
Weighted- average Exercise Price, Exercised		0.80
Weighted- average Exercise Price, End of Period	1.41	1.41
Weighted- average Exercise Price, Exercisable End of Period	$ 1.41	$ 1.38
September 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Beginning of Period | shares	698,167	755,833
Number of Options, Forfeited | shares	(197,000)
Number of Options, Ending of Period | shares	501,167	755,833
Weighted-average fair value of options granted	$ 0	$ 0
Weighted- average Exercise Price, Beginning of Period	1.28	1.28
Weighted- average Exercise Price, Forfeited	1.28
Weighted- average Exercise Price, End of Period	$ 1.28	$ 1.28

Share-based Payment Arrangeme_5

Share-based Payment Arrangements - Summary of Outstanding Options (Detail)	Sep. 30, 2019USD ($)
July 2010
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	0.7
July 2010 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options	$ 0.20
July 2010 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options	$ 0.80
July 2011
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	1.7
July 2011 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options	$ 0.20
July 2011 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options	0.80
July 2012
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options	$ 0.80
Weighted-average Remaining Contractual Life (Years)	2.7
July 2013
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	3.7
July 2013 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options	$ 0.80
July 2013 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options	1.36
July 2014
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options	$ 1.36
Weighted-average Remaining Contractual Life (Years)	4.7
July 2015
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	5.7
July 2015 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options	$ 1.36
July 2015 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options	1.88
July 2016
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options	$ 2.26
Weighted-average Remaining Contractual Life (Years)	6.7
September 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options	$ 1.28
Weighted-average Remaining Contractual Life (Years)	7.9

Share-based Payment Arrangeme_6

Share-based Payment Arrangements - Summary of Options Granted Priced Using Binomial Option Pricing Model (Detail)	1 Months Ended
	Sep. 30, 2017USD ($)yr	Jul. 31, 2016USD ($)yr	Jul. 31, 2015USD ($)yr	Jul. 31, 2014USD ($)yr	Jul. 31, 2013USD ($)yr	Jul. 31, 2012USD ($)yr	Jul. 31, 2011USD ($)yr	Jul. 31, 2010USD ($)yr
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant-date share price	$ 1.28	$ 2.26	$ 1.88	$ 1.36	$ 1.36	$ 1.25	$ 0.80	$ 0.80
Exercise price	$ 1.28	$ 2.26		$ 1.36		$ 0.80
Expected volatility	38.33%	39.34%	36.37%	50.86%	50.58%	52.25%		59.16%
Expected life | yr	10	10	10	10	10	10	10	10
Risk-free interest rate	1.1027%	1.46%	2.43%	2.58%	2.50%	1.61%		2.954%
Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price			$ 1.36		$ 0.80		$ 0.20	$ 0.20
Expected volatility							54.26%
Risk-free interest rate							2.96%
Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price			$ 1.88		$ 1.36		$ 0.80	$ 0.80
Expected volatility							54.44%
Risk-free interest rate							3.22%

Share-based Payment Arrangeme_7

Share-based Payment Arrangements - Summary of Long Term Incentive Plan (Detail) - shares	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Long Term Incentive Plan Granted in 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	1,479,334	1,462,000
Awards granted	104,000	104,000
Awards forfeited	(319,333)
Ending balance	1,160,001	1,566,000
Balance exercisable, end of period	815,000	487,333
Long Term Incentive Plan Granted in 2018
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	241,142
Awards granted	241,142	241,142
Awards forfeited	(73,053)
Ending balance	168,089	241,142
Balance exercisable, end of period	56,030
Long Term Incentive Plan Granted in 2019
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	0
Awards granted	491,020
Ending balance	491,020

Financial Instruments - Fair Va

Financial Instruments - Fair Value of Financial Instruments Measured at Fair Value on Recurring Basis (Detail) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Financial assets at fair value through profit or loss
Financial assets at fair value through profit or loss	$ 38,006	$ 60,004
Financial assets at fair value through other comprehensive income
Investments in equity instruments at fair value through other comprehensive income	178,198	187,244
Fair Value Measured on Recurring Basis
Financial assets at fair value through profit or loss
Financial assets at fair value through profit or loss	38,006	60,004
Financial assets at fair value through other comprehensive income
Investments in equity instruments at fair value through other comprehensive income	178,198	187,244
Fair Value Measured on Recurring Basis | Level 2
Financial assets at fair value through other comprehensive income
Investments in equity instruments at fair value through other comprehensive income		187,244
Fair Value Measured on Recurring Basis | Level 3
Financial assets at fair value through profit or loss
Financial assets at fair value through profit or loss	38,006	$ 60,004
Financial assets at fair value through other comprehensive income
Investments in equity instruments at fair value through other comprehensive income	$ 178,198

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - USD ($)	1 Months Ended		9 Months Ended		12 Months Ended
	Oct. 25, 2019	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Disclosure Of Financial Instruments [Line Items]
Transfer between Level 1 and 2, assets			$ 0		$ 0
Long-term borrowings		$ 14,161,243	$ 14,161,243		$ 13,974,794
Bukwang Pharmaceutical Co Ltd [Member]
Disclosure Of Financial Instruments [Line Items]
Loan facility		$ 1,000,000
Debt instrument term			2 years
Interest rate		10.00%	10.00%
Volume Weighted Average Price Percentage		90.00%	90.00%
Nonadjusting Events | October 2019 Loan Facility [Member]
Disclosure Of Financial Instruments [Line Items]
Long-term borrowings	$ 1,950,000
Debt instrument term	2 years
Interest rate	10.00%
Conditions to options for repayment	The Company has the option to repay not less than $1.0 million of the amounts owed under the October 2019 Loan Facilities at any time, subject to certain conditions. In the event that the Company raises net proceeds of more than $19.5 million in a financing transaction during the loan term, the Company will be obligated to repay any unpaid portion of the principal amount and accrued interest thereunder within 30 days of the receipt of the proceeds from such financing transaction.
Percentage of face value of borrowings	50.00%
Percentage of VWAP for exercise price	120.00%
Percentage of additional interest	5.00%
Nonadjusting Events | October 2019 Loan Facility [Member] | Bottom of Range
Disclosure Of Financial Instruments [Line Items]
Borrowings options to repay	$ 1,000,000
Key management personnel of entity or parent [member]
Disclosure Of Financial Instruments [Line Items]
Long-term borrowings		$ 2,950,000	$ 2,950,000
Discount For Lack Of Marketability [Member]
Disclosure Of Financial Instruments [Line Items]
Discount rate		10.00%
Increase decrease in discount rate		1.00%
Decrease in fair value		$ 1,980
Discount For Lack Of Control [Member]
Disclosure Of Financial Instruments [Line Items]
Discount rate		10.00%
Increase decrease in discount rate		1.00%
Decrease in fair value		$ 1,980
Foreign Currency Risk
Disclosure Of Financial Instruments [Line Items]
Percentage of increase or decrease on exchange rate of foreign currency			5.00%
Sensitivity rate used in reporting foreign currency risk			5.00%
Percentage of increase on exchange rate of foreign currency			5.00%
Percentage of decrease on exchange rate of foreign currency			5.00%
Interest Rate Risk
Disclosure Of Financial Instruments [Line Items]
Borrowings, interest rate basis		1.00%	1.00%	1.00%
Decrease (increase) in pre-tax loss			$ 114,661	$ 73,433
Level 3
Disclosure Of Financial Instruments [Line Items]
Historical volatility			41.90%		42.30%

Financial Instruments - Summary

Financial Instruments - Summary of Categories of Financial Instruments (Detail) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Financial assets at fair value through profit or loss
Mandatorily classified as fair value through profit or loss	$ 38,006	$ 60,004
Financial assets at amortized cost	8,101,535	29,080,981
Financial assets at fair value through other comprehensive income
Equity instruments	178,198	187,244
Financial liabilities
Financial liabilities at amortized cost	$ 17,664,326	$ 21,304,150

Financial Instruments - Summa_2

Financial Instruments - Summary of Group's Significant Financial Assets and Liabilities Denominated in Foreign Currencies (Detail)	9 Months Ended	12 Months Ended
	Sep. 30, 2019SGD ($)	Dec. 31, 2018SGD ($)
Disclosure of detailed information about financial instruments [abstract]
Financial assets, Foreign Currencies	$ 1,196,676	$ 2,297,231
Financial assets, Exchange Rate	72.35	73.35
Financial assets, Carrying Amount	$ 865,849	$ 1,685,019
Financial liabilities, Foreign Currencies	$ 15,093,019	$ 13,515,737
Financial liabilities, Exchange Rate	72.35	73.35
Financial Liabilities, Carrying Amount	$ 10,920,479	$ 9,914,437

Financial Instruments - Sensiti

Financial Instruments - Sensitivity Analysis of Foreign Currency Risk (Detail) - SGD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
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	$ (502,732)	$ (389,235)

Transactions with Related Par_3

Transactions with Related Parties - Schedule of Key Management Personnel Compensation (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Disclosure Of Transactions Between Related Parties [Abstract]
Short-term employee benefits	$ 1,643,168	$ 2,081,781
Post-employment benefits	80,762	111,131
Share-based payments recognized (reversed)	(227,159)	1,578,128
Key management personnel compensation	$ 1,496,771	$ 3,771,040

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) - Nonadjusting Events - USD ($)	Oct. 29, 2019	Oct. 15, 2019
Bukwang Pharmaceutical Co [Member]
Disclosure of non-adjusting events after reporting period [line items]
Holding percentage	45.00%
Jaguahr Therapeutics Trenches one [Member]
Disclosure of non-adjusting events after reporting period [line items]
Company Investment		$ 5,000,000
Payments for Acquisition		$ 2,500,000
Issuance shares		63,000
Holding percentage	55.00%

Segment Information - Additiona

Segment Information - Additional Information (Detail)	9 Months Ended	12 Months Ended
	Sep. 30, 2019USD ($)Segment	Dec. 31, 2018Segment
Disclosure Of Operating Segments [Line Items]
Number of reportable segment | Segment	1	1
Revenue	$ 3,000,000
Out-licensing
Disclosure Of Operating Segments [Line Items]
Revenue	3,000,000
Out-licensing | Commercialization Rights In Korea
Disclosure Of Operating Segments [Line Items]
Revenue	$ 3,000,000

Segment Information - Analysis

Segment Information - Analysis of the Group Revenue from Major Products and Services (Detail)	9 Months Ended
	Sep. 30, 2019USD ($)
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue	$ 3,000,000
Out-licensing
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue	$ 3,000,000