ASLAN Pharmaceuticals (ASLN) 6-K 9 Oct 20 Current report (foreign) Financial data

Cover Page

Cover Page	6 Months Ended
	Jun. 30, 2020
Cover [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2020
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 ($)	Jun. 30, 2020	Dec. 31, 2019
CURRENT ASSETS
Cash and cash equivalents	$ 13,827,444	$ 22,203,031
Prepayments	295,202	68,923
Total current assets	14,122,646	22,271,954
NON-CURRENT ASSETS
Financial assets at fair value through profit or loss	59,002	68,256
Financial assets at fair value through other comprehensive income	57,829	132,160
Property, plant and equipment, net	22,203	38,333
Right-of-use assets	594,953	727,866
Intangible assets	888	2,845
Refundable deposits	108,076	108,076
Total non-current assets	842,951	1,077,536
TOTAL ASSETS	14,965,597	23,349,490
CURRENT LIABILITIES
Trade payables	1,410,546	1,871,843
Other payables	2,684,612	3,246,842
Lease Liabilities – current	274,077	264,543
Total current liabilities	4,369,235	5,383,228
NON-CURRENT LIABILITIES
Financial liabilities at fair value through profit or loss	262,350	262,350
Long-term borrowings	17,120,011	17,065,305
Long-term borrowings from related parties	607,659	566,176
Lease Liabilities – non-current	351,935	490,835
Other non-current liabilities	253,596	184,870
Total non-current liabilities	18,595,551	18,569,536
Total liabilities	22,964,786	23,952,764
DEFICIT ATTRIBUTABLE TO STOCKHOLDERS OF THE COMPANY
Ordinary shares	61,366,844	61,366,844
Capital surplus	116,495,710	116,495,710
Accumulated deficits	(186,490,714)	(179,484,825)
Other reserves	(129,415)	(55,084)
Total deficit attributable to stockholders of the Company	(8,757,575)	(1,677,355)
NON-CONTROLLING INTERESTS	758,386	1,074,081
Total deficit	(7,999,189)	(603,274)
TOTAL LIABILITIES AND EQUITY	$ 14,965,597	$ 23,349,490

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Loss - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Statement Of Comprehensive Income [Abstract]
NET REVENUE		$ 3,000,000
COST OF REVENUE		(425,000)
GROSS PROFIT		2,575,000
OPERATING EXPENSES
General and administrative expenses	$ (2,788,423)	(4,141,805)
Research and development expenses	(4,247,175)	(9,738,165)
Total operating expenses	(7,035,598)	(13,879,970)
LOSS FROM OPERATIONS	(7,035,598)	(11,304,970)
NON-OPERATING INCOME AND EXPENSES
Interest income	216	144,211
Other gains and losses	391,435	(237,344)
Finance costs	(677,637)	(401,906)
Total non-operating income and expenses	(285,986)	(495,039)
LOSS BEFORE INCOME TAX	(7,321,584)	(11,800,009)
INCOME TAX EXPENSE		(475,000)
NET LOSS FOR THE PERIOD	(7,321,584)	(12,275,009)
Items that will not be reclassified subsequently to profit or loss:
Unrealized loss on investments in equity instruments at fair value through other comprehensive income	(74,331)
TOTAL COMPREHENSIVE LOSS FOR THE PERIOD	(7,395,915)	(12,275,009)
NET LOSS ATTRIBUTABLE TO
Stockholders of the Company	(7,005,889)	(12,275,009)
Noncontrolling interests	(315,695)
Profit (loss)	(7,321,584)	(12,275,009)
TOTAL COMPREHENSIVE LOSS ATTRIBUTABLE TO
Stockholders of the Company	(7,080,220)	(12,275,009)
Noncontrolling interests	(315,695)
Comprehensive income	$ (7,395,915)	$ (12,275,009)
LOSS PER SHARE
Basic and diluted	$ (0.04)	$ (0.08)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Equity - USD ($)	Total	Ordinary Shares	Capital Surplus	Capital SurplusOrdinary Shares	Capital SurplusShare Options Reserve	Capital SurplusOther	Accumulated Deficits	Unrealized Valuation Loss on Financial Assets at Fair Value Through Other Comprehensive Income	Non-controlling Interests
Beginning balance at Dec. 31, 2018	$ 30,618,033	$ 51,627,219	$ 111,459,672	$ 105,143,362	$ 6,316,310		$ (132,468,858)
Beginning balance, share at Dec. 31, 2018		160,248,940
Recognition of employee share options by the Company	76,648		76,648		76,648
Net loss	(12,275,009)						(12,275,009)
TOTAL COMPREHENSIVE LOSS FOR THE PERIOD	(12,275,009)						(12,275,009)
Ending balance at Jun. 30, 2019	18,419,672	$ 51,627,219	111,536,320	105,143,362	6,392,958		(144,743,867)
Ending balance, share at Jun. 30, 2019		160,248,940
Beginning balance at Dec. 31, 2018	30,618,033	$ 51,627,219	111,459,672	105,143,362	6,316,310		(132,468,858)
Beginning balance, share at Dec. 31, 2018		160,248,940
Net loss	(47,015,967)
Ending balance at Dec. 31, 2019	(603,274)	$ 61,366,844	116,495,710	108,800,191	6,274,591	$ 1,420,928	(179,484,825)	$ (55,084)	$ 1,074,081
Ending balance, share at Dec. 31, 2019		189,954,970
Net loss	(7,321,584)						(7,005,889)		(315,695)
Other comprehensive loss for the six months ended June 30, 2020, net of income tax	(74,331)							(74,331)
TOTAL COMPREHENSIVE LOSS FOR THE PERIOD	(7,395,915)						(7,005,889)	(74,331)	(315,695)
Ending balance at Jun. 30, 2020	$ (7,999,189)	$ 61,366,844	$ 116,495,710	$ 108,800,191	$ 6,274,591	$ 1,420,928	$ (186,490,714)	$ 129,415	$ 758,386
Ending balance, share at Jun. 30, 2020		189,954,970

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Loss before income tax	$ (7,321,584)	$ (11,800,009)
Adjustments for:
Depreciation expenses	149,043	253,768
Amortization expenses	1,957	2,390
Net loss on fair value changes of financial assets at fair value through profit or loss	9,254
Finance costs	677,637	401,906
Interest income	(216)	(144,211)
Compensation costs recognized of share-based payment transactions	166,992	155,424
Loss (Gain) on disposal of property, plant and equipment	(359)	70,490
Unrealized loss (gain) on foreign exchange, net	(390,055)	81,590
Loss on lease modification		64,287
Changes in operating assets and liabilities
Decrease (Increase) in prepayments	(226,279)	38,993
Decrease in trade payables	(461,297)	(1,742,176)
Decrease in other payables	(831,765)	(731,144)
Cash used in operations	(8,226,672)	(13,348,692)
Interest received	216	144,211
Interest paid	(20,125)	(11,911)
Income tax paid		(475,000)
Net cash used in operating activities	(8,246,581)	(13,691,392)
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for property, plant and equipment		(2,992)
Proceeds from disposal of property, plant and equipment	359	3,280
Increase in refundable deposits		(33,168)
Net cash (used in) generated from investing activities	359	(32,880)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of the principal portion of lease liabilities	(129,365)	(134,498)
Net cash used in financing activities	(129,365)	(134,498)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(8,375,587)	(13,858,770)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD	22,203,031	28,908,901
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD	$ 13,827,444	$ 15,050,131

General Information

General Information	6 Months Ended
	Jun. 30, 2020
Disclosure of Detailed Information about Businesses and Intragroup Relationship of Group [abstract]
General Information	1. GENERAL INFORMATION ASLAN Pharmaceuticals Limited (“ASLAN Cayman”) was incorporated in the Cayman Islands in June 2014 as the listing vehicle for the initial public offering and listing on both the Taipei Exchange (“TPEx”) in Taiwan and the Nasdaq Global Market in the United States. ASLAN Cayman and its subsidiaries (collectively referred to as the “Company”) are principally engaged in the development of novel drugs for Asia prevalent cancers. The main businesses and intragroup relationships of the Company were as follows as of June 30, 2020: Name Place of Incorporation Date of Incorporation Main Business ASLAN Pharmaceuticals Limited Cayman Islands June 2014 Investment holding ASLAN Pharmaceuticals Pte. Ltd. Singapore April 2010 New drug research and development ASLAN Pharmaceuticals Taiwan Limited Taiwan November 2013 New drug research and development ASLAN Pharmaceuticals Australia Pty Ltd. Australia July 2014 New drug research and development ASLAN Pharmaceuticals Hong Kong Limited Hong Kong July 2015 New drug research and development ASLAN Pharmaceuticals (Shanghai) Co. Ltd. China May 2016 New drug research and development ASLAN Pharmaceuticals (USA) Inc. United States of America October 2018 New drug research and development Jaguahr Therapeutics Pte. Ltd. Singapore August 2019 New drug research and development LOGO ASLAN Cayman’s shares have been listed on the TPEx since June 1, 2017. In addition, ASLAN Cayman 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. On August 25, 2020, ASLAN Cayman’s shares ceased trading on TPEx, resulting in the Nasdaq Global Market being the primary listing of the Company’s securities. Refer to Note 25 for details. The Company has financed its operations to date primarily through the issuance of common shares. The Company has incurred net losses since inception and please refer to Notes 22 and 23 for details of the Company’s current fund raising plan. In addition to its main product candidates, the Company has other earlier stage products candidates in development. On October 15, 2019, the Company established a joint venture with Bukwang Pharmaceutical Co., Ltd., a leading research and development focused Korean pharmaceutical company, to develop antagonists of the aryl hydrocarbon receptor (AhR). The joint venture company, in which the Company currently owns a controlling stake, is called Jaguahr Therapeutics Pte. Ltd. Both the reporting and functional currency of the Company is the U.S. dollar.

Approval of Financial Statement

Approval of Financial Statements	6 Months Ended
	Jun. 30, 2020
Income Tax [Abstract]
Approval of Financial Statements	2. APPROVAL OF FINANCIAL STATEMENTS The accompanying condensed consolidated financial statements were reviewed and approved by the Company’s Audit Committee on September 22, 2020.

Application of New Amended and

Application of New Amended and Revised Standards and Interpretations	6 Months Ended
	Jun. 30, 2020
Disclosure of initial application of standards or interpretations [abstract]
Application of New Amended and Revised Standards and Interpretations	3. APPLICATION OF NEW, AMENDED AND REVISED STANDARDS AND INTERPRETATIONS a. Amendments to the International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standards Board (“IASB”) mandatorily effective for the current year. The Company has applied the amendments to IFRSs included in Amendments to IFRS 3 “Definition of a Business”, Amendments to IFRS 9, IAS 39 and IFRS 7 “Interest Rate Benchmark Reform” and Amendments to IAS 1 and IAS 8 “Definition of Material” for the annual period that began on or after January 1, 2020 and Amendment to IFRS 16 “Covid-19-Related Rent Concessions ” for the period that began on or after June 1, 2020 . The application of these amendments has had no impact on the disclosures or amounts recognized in the Company’s condensed consolidated financial statements. 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 IFRSs Effective Date Announced by IASB (Note 1) “Annual Improvements to IFRS Standards 2018–2020” January 1, 2022 (Note 2) Amendments to IFRS 3 “Reference to the Conceptual Framework” January 1, 2022 (Note 3) Amendments to IFRS 4 “Extension of the Temporary Exemption from Effective immediately upon Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 “Interest Rate Benchmark Reform - Phase 2” January 1, 2021 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, 2023 Amendments to IFRS 17 January 1, 2023 Amendments to IAS 1 “Classification of Liabilities as Current or Non-current” January 1, 2023 Amendments to IAS 16 “Property, Plant and Equipment - Proceeds before Intended Use” January 1, 2022 (Note 4) Amendments to IAS 37 “Onerous Contracts–Cost of Fulfilling a Contract” January 1, 2022 (Note 5) Note 1: Unless stated otherwise, the above New IFRSs are effective for annual reporting Note 2: The amendments to IFRS 9 are applied prospectively to modifications and exchanges of financial liabilities that occur on or after the annual reporting periods beginning on or after January 1, 2022. The amendments to IAS 41 “Agriculture” are applied prospectively to the fair value measurements on or after the annual reporting periods beginning on or after January 1, 2022. The amendments to IFRS 1 “First-time Adoptions of IFRSs” are applied retrospectively for annual reporting periods beginning on or after January 1, 2022. Note 3: The amendments are applicable 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, 2022. Note 4: The amendments are applicable to property, plant and equipment that are brought to the location and condition necessary for them to be capable of operating in the manner intended by management on or after January 1, 2021. Note 5: The amendments are applicable to contracts for which the entity has not yet fulfilled all its obligations on January 1, 2022. As of the date the condensed consolidated financial statements were authorized for issue, the Company is continuously assessing the possible impact that the application of other standards and interpretations will have on the Company’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	6 Months Ended
	Jun. 30, 2020
Disclosure of significant accounting policies [abstract]
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 consolidation The condensed consolidated financial statements include the financial statements of the ASLAN Cayman 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 intragroup 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 consolidated financial statements for the year ended December 31, 2019, unless otherwise stated below. 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	6 Months Ended
	Jun. 30, 2020
Disclosure of accounting judgements and estimates [abstract]
Critical Accounting Judgements and Key Sources of Estimation Uncertainty	5. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY In the application of the Company’s accounting policies, management is required to make judgments, estimations, 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 inputs into our judgments and estimates consider the economic implications of COVID-19 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 consolidated financial statements for the year ended December 31, 2019.

Cash and Cash Equivalents

Cash and Cash Equivalents	6 Months Ended
	Jun. 30, 2020
Cash and cash equivalents [abstract]
Cash and Cash Equivalents	6. CASH AND CASH EQUIVALENTS December 31, June 30, 2020 Cash on hand $ 1,723 $ 1,688 Deposits in banks 22,201,308 13,825,756 $ 22,203,031 $ 13,827,444 Deposits in banks consisted of highly liquid time deposits that were readily convertible to known amounts of cash and were subject to an insignificant risk or changes in value.

Financial Instruments at Fair V

Financial Instruments at Fair Value Through Profit or Loss	6 Months Ended
	Jun. 30, 2020
Financial assets at fair value through profit or loss [abstract]
Financial Instruments at Fair Value Through Profit or Loss	7. FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS December 31, June 30, Financial assets at fair value through profit or loss (FVTPL) - Non-current Financial assets mandatorily classified as at FVTPL Derivative financial assets - warrants (a) $ 13,019 $ 3,765 Derivative financial assets - pre-redemption 55,237 55,237 $ 68,256 $ 59,002 Financial liabilities at fair value through profit or loss (FVTPL) - Non-current Financial liabilities at FVTPL Derivative financial liabilities - conversion right (c) $ 262,350 $ 262,350 a. In July 2018, the Company acquired warrants to subscribe for ordinary shares of DotBio Pte. Ltd., as detailed in Note 17 (under the heading of “Nanyang Technological University”). b. On October 25, 2019, the Company entered into a loan facility agreement with warrants and was entitled to repay at any time prior to expiry of the term, as detailed in Note 14 (under the heading of “October/November 2019 Loan Facility”). c. On September 30, 2019, the Company entered into a convertible loan facility, as detailed in Note 14 (under the heading of “Convertible Loan Facility”). As there was no material difference to the inputs of the valuation techniques and assumptions, the Company determined that the fair value of Derivative financial assets - pre-redemption right and Derivative financial liabilities - conversion right as of June 30, 2020 approximated to their fair values as of December 31, 2019.

Financial Assets At Fair Value

Financial Assets At Fair Value Through Other Comprehensive Income	6 Months Ended
	Jun. 30, 2020
Financial assets at fair value through other comprehensive income [abstract]
Financial Assets At Fair Value Through Other Comprehensive Income	8. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME December 31, 2019 June 30, 2020 Non-current Investments in equity instruments at FVTOCI Foreign unlisted ordinary shares $ 132,160 $ 57,829 In July 2018, the Company acquired ordinary shares of DotBio Pte. Ltd., as detailed in Note 17 (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 Company’s purpose of holding the investments. As a result, the Company elected to designate the investments in equity instruments as at FVTOCI.

Details of Subsidiaries that ha

Details of Subsidiaries that have Material Non-Controlling Interests	6 Months Ended
	Jun. 30, 2020
Disclosure of subsidiaries [abstract]
Details of Subsidiaries that have Material Non-Controlling Interests	9. DETAILS OF SUBSIDIARIES THAT HAVE MATERIAL NON-CONTROLLING There is no material change related to non-controlling to the

Property, Plant and Equipment

Property, Plant and Equipment	6 Months Ended
	Jun. 30, 2020
Disclosure of detailed information about property, plant and equipment [abstract]
Property, Plant and Equipment	10. PROPERTY, PLANT AND EQUIPMENT The carrying amounts of each class of property, plant and equipment were as follows: December 31, June 30, Office equipment $ 31,105 $ 18,557 Other equipment 1,938 623 Leasehold improvements 5,290 3,023 $ 38,333 $ 22,203 For the six months ended June 30, 2019 Office Other Leasehold Total Cost Balance at January 1, 2019 $ 276,935 $ 36,180 $ 488,106 $ 801,221 Additions 2,992 — — 2,992 Disposals (51,067 ) (889 ) (219,733 ) (271,689 ) Balance at June 30, 2019 $ 228,860 $ 35,291 $ 268,373 $ 532,524 Accumulated depreciation Balance at January 1, 2019 $ 178,115 $ 25,128 $ 309,560 $ 512,803 Depreciation expenses 32,143 5,027 81,351 118,521 Disposals (38,999 ) (517 ) (158,403 ) (197,919 ) Balance at June 30, 2019 $ 171,259 $ 29,638 $ 232,508 $ 433,405 Carrying amounts at January 1, 2019 $ 98,820 $ 11,052 $ 178,546 $ 288,418 Carrying amounts at June 30, 2019 $ 57,601 $ 5,653 $ 35,865 $ 99,119 For the six months ended June 30, 2020 Office Other Leasehold Total Cost Balance at January 1, 2020 $ 211,315 $ 35,291 $ 268,373 $ 514,979 Disposals (2,806 ) — — (2,806 ) Balance at June 30, 2020 $ 208,509 $ 35,291 $ 268,373 $ 512,173 Accumulated depreciation Balance at January 1, 2020 $ 180,210 $ 33,353 $ 263,083 $ 476,646 Depreciation expenses 12,548 1,315 2,267 16,130 Disposals (2,806 ) — — (2,806 ) Balance at June 30, 2020 $ 189,952 $ 34,668 $ 265,350 $ 489,970 Carrying amounts at January 1, 2020 $ 31,105 $ 1,938 $ 5,290 $ 38,333 Carrying amounts at June 30, 2020 $ 18,557 $ 623 $ 3,023 $ 22,203 The above items of property, plant and equipment used by the Company are depreciated on a straight-line basis over the estimated useful life of 3 years.

Lease Arrangements

Lease Arrangements	6 Months Ended
	Jun. 30, 2020
Disclosure of quantitative information about right-of-use assets [abstract]
Lease Arrangements	11. LEASE ARRANGEMENTS a. Right-of-use December 31, June 30, 2020 Carrying amounts Buildings $ 727,866 $ 594,953 For the six months ended June 30 2019 2020 Depreciation charge for right-of-use Buildings $ 135,247 $ 132,913 b. Lease liabilities December 31, June 30, 2020 Carrying amounts Current $ 264,543 $ 274,077 Non-current 490,835 351,935 $ 755,378 $ 626,012 Discount rate for lease liabilities was as follows: December 31, June 30, Buildings 6 % 6 % c. Material lease-in The Company leases office buildings with lease terms of 3 years. These arrangements do not contain purchase options at the end of the lease terms. Certain of the office buildings leases across the Company contain extension options. These terms are used to maximize operational flexibility in terms of managing contracts. In cases in which the Company 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 $711,189 as of June 30, 2020. d. Other lease information For the six months 2019 2020 Expenses relating to short-term leases $ 180,413 $ 69,761 Expenses relating to low-value $ 619 $ 1,765 Total cash outflow for leases $ 327,441 $ 221,016 The Company leases certain office buildings which qualify as short-term leases and certain office equipment which qualifies as low-value right-of-use All lease commitments with lease terms commencing after the balance sheet dates are as follows: December 31, 2019 June 30, 2020 Lease commitments $ 67,935 $ 68,554

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2020
Disclosure of detailed information about intangible assets [abstract]
Intangible Assets	12. INTANGIBLE ASSETS The carrying amounts of each class of intangible assets were as follows: December 31, June 30, Licenses $ — $ — Computer software 2,845 888 $ 2,845 $ 888 For the six months ended June 30, 2019 Licenses Computer Total Cost Balance at January 1, 2019 and June 30, 2019 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization Balance at January 1, 2019 $ — $ 35,878 $ 35,878 Amortization expenses — 2,390 2,390 Balance at June 30, 2019 $ — $ 38,268 $ 38,268 Carrying amounts at January 1, 2019 $ 23,073,400 $ 7,192 $ 23,080,592 Carrying amounts at June 30, 2019 $ 23,073,400 $ 4,802 $ 23,078,202 For the six months ended June 30, 2019 Licenses Computer Total Cost Balance at January 1, 2020 and June 30, 2020 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization and impairment Balance at January 1, 2020 $ 23,073,400 $ 40,225 $ 23,113,625 Amortization expenses — 1,957 1,957 Balance at June 30, 2020 $ 23,073,400 $ 42,182 $ 23,115,582 Carrying amounts at January 1, 2020 $ — $ 2,845 $ 2,845 Carrying amounts at June 30, 2020 $ — $ 888 $ 888 The intangible assets, namely licenses, include the acquisitions in August 2016 of ASLAN005 from Exploit Technologies Pte Ltd. (“ETPL”) and in January 2018 of exclusive and worldwide rights to develop, manufacture and commercialize varlitinib from Array Biopharma Inc., respectively. The information related to these license agreements is further disclosed in Note 17. On July 5, 2019, the Company decided not to engage in further development of the licensed intellectual property for ASLAN005 from ETPL. The agreement relating to the research collaboration with ETPL’s P53 Laboratory was terminated with effective September 3, 2019. As a result, the Company carried out a review of the recoverable amount of ASLAN005 and determined that the carrying amount of $73,400 was fully impaired for the year ended December 31, 2019. On November 11, 2019, the Company announced that the global pivotal clinical trial testing varlitinib in biliary tract cancer did not meet its primary endpoints. As a result, the Company decided to stop investing in the further development of varlitinib at this time and the estimated future cash flows expected to arise from the drug decreased. The Company carried out a review of the recoverable amount of varlitinib and determined that the carrying amount of $23 million was not recoverable. The review led to the recognition of an impairment loss of $23 million for the year ended December 31, 2019. Though the Company may decide to conduct exploratory research in the future, no resources have been allocated for its development and there is no guarantee that resources will be allocated in the future. Computer software is amortized on a straight-line basis over the estimated useful life of 3 years.

Other Payables

Other Payables	6 Months Ended
	Jun. 30, 2020
Trade and other payables [abstract]
Other Payables	13. OTHER PAYABLES December 31, June 30, 2020 Payables for cash-settled share-based payment transactions (Note 21) $ 755,787 $ 885,343 Payables for salaries and bonuses 1,037,213 651,423 Interest payables 392,970 564,240 Payables for professional fees 923,726 476,789 Others 137,146 106,817 $ 3,246,842 $ 2,684,612

Long-Term Borrowings

Long-Term Borrowings	6 Months Ended
	Jun. 30, 2020
Borrowings [abstract]
Long Term Borrowings	14. LONG-TERM BORROWINGS December 31, June 30, 2020 Unsecured borrowings Loans from government $ 7,361,124 $ 7,089,521 Other long-term borrowings 4,813,176 4,864,562 Interest payables 3,183,507 3,460,204 Loans from shareholders 1,707,498 1,705,724 $ 17,065,305 $ 17,120,011 Unsecured borrowings from related parties Loans from related parties $ 552,426 $ 551,852 Interest payables 13,750 55,807 $ 566,176 $ 607,659 a. Loans from government On April 27, 2011, the Singapore Economic Development Board (EDB) awarded the Company a repayable grant (the “Grant”) not exceeding SGD10 million to support the Company’s drug development activities over a five-year qualifying period commencing February 24, 2011 (the “Project”). The Project was successfully implemented, resulting in substantially the full amount of the Grant being disbursed to the Company. In the event any of the Company’s clinical product candidates achieve commercial approval after Phase 3 clinical trials, the Company will be required to repay the funds disbursed to the Company under the Grant plus interest of 6%. Until the Company has fulfilled its repayment obligations under the Grant, the Company has ongoing update and reporting obligations to the EDB. In the event the Company breaches any of its ongoing obligations under the Grant, EDB can revoke the Grant and demand that the Company repay the funds disbursed to the Company under the Grant. As of December 31, 2019 and June 30, 2020, the amounts of funds disbursed to the Company plus accrued interest were $10,485,464 and $10,309,092, respectively. b. Other long-term borrowings CSL Finance Pty Ltd. 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, 2019 and June 30, 2020, the aggregate carrying amount including principal and accrued interest outstanding under CSL Loan Facility were $4,453,327 and $4,624,597, respectively. 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 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 ADSs 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 having In October 2019, the Company drew down on $1.0 million under the September 2019 Loan Facility. Till date the lender has not exercised their right to convert their loan into ADS. October/November 2019 Loan Facility On October 25, 2019, the Company entered into a loan facility with certain existing stockholders/directors, or affiliates thereof, and on November 11, 2019 the Company entered into a related loan facility with the affiliate of another existing stockholder, for an aggregate amount of $2.25 million (collectively, the “October/November 2019 Loan Facility”). The October/November 2019 Loan Facility has a two-year re-financing re-financing The October/November 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 conferring repayment rights which rank in priority over those of the lenders, 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/November 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 October 2019, the Company drew down on $1.95 million under the loan facilities. In connection with this initial draw down, the Company issued warrants (collectively referred to as the “Warrants”) to purchase 483,448 ADSs (representing 2,417,240 ordinary shares) to certain of the lenders, at an exercise price of $2.02 per ADS. In November 2019, the Company drew down on the remaining $0.3 million under the loan facilities. In connection with the second draw down, the Company has committed to issue warrants to purchase 74,377 ADSs (representing 371,885 ordinary shares) to the lender at an exercise price of $2.02 per ADS. 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/November 2019 Loan Facility. If, by expiry of the term of the October/November 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’s upon expiry of the loan term. Till date none of the warrant holders have exercised their rights to purchase any ADS. As of December 31, 2019 and June 30, 2020, the aggregate carrying amount including principal and accrued interest outstanding under the Convertible Loan Facility and the October/November 2019 Loan Facility were $3,085,660 and $3,358,221, respectively.

Retirement Benefit Plans

Retirement Benefit Plans	6 Months Ended
	Jun. 30, 2020
Disclosure of defined benefit plans [abstract]
Retirement Benefit Plans	15. 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% of monthly salaries and wages. For the six months ended June 30, 2019 and 2020, the total expense for such employee benefits in the amount of $203,330 and $123,693 were recognized, respectively.

Equity

Equity	6 Months Ended
	Jun. 30, 2020
Equity [abstract]
Equity	16. EQUITY a. Ordinary shares December 31, June 30, 2020 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 189,954,970 189,954,970 Amount of shares issued and fully paid $ 61,366,844 $ 61,366,844 The issued ordinary shares with a par value of NT$10 entitle holders with the rights to vote and receive dividends. On January 22, 2018, ASLAN Cayman received the official letter No. 1060049975 from the Financial Supervisory Commission of Taiwan (“FSC”) of approval of the issuance of ordinary shares for the purpose of sponsoring the issuance of American Depository Receipts. On March 27, 2018, ASLAN Cayman filed a registration statement on Form F-1 The actual units of ADSs for this offering were 6,000,000, and each ADS represents five of ASLAN Cayman’s ordinary shares, which in total represents 30,000,000 ordinary shares. The offering price per ADS was $7.03, equivalent to a price per ordinary share of NT$41.72. The payment of this fundraising was fully collected as of May 8, 2018, and the record date for this capital increase was May 8, 2018. On September 10, 2018, ASLAN Cayman’s board of directors resolved to increase authorized shares to $5 million, which were approved in the interim shareholders’ meeting on October 30, 2018. On November 7, 2018, the board of directors resolved to issue ordinary shares ranging from 15,000,000 to 40,000,000 shares for cash sponsoring the issuance of American Depository Receipts. On December 5, 2018, ASLAN Cayman received the approval letter No.1070344286 from the FSC for issuing ordinary shares for sponsoring the issuance of American Depository Receipts. On November 5, 2019, ASLAN Cayman received the official letter No. 1080334435 from the FSC of approval of the issuance of ordinary shares for the purpose of sponsoring the issuance of American Depository Receipts. On November 8, 2019, the Company filed a registration statement on Form F-3 follow-on follow-on The actual units of ADSs for this offering were 5,893,206, and each ADS represents five of ASLAN Cayman’s ordinary shares, which in total represents 29,466,030 ordinary shares. The offering price per ADS was $2.5, equivalent to a price per ordinary share of NT$15.24. The payment of this fundraising was fully collected as of December 6, 2019, and the record date for this capital increase was December 6, 2019. b. Capital surplus December 31, 2019 June 30, 2020 Arising from issuance of new share capital $ 108,800,191 $ 108,800,191 Arising from employee share options 6,274,591 6,274,591 Changes in percentage of ownership interests in subsidiary 1,376,349 1,376,349 Equity component of long-term debt (Note 14) 44,579 44,579 $ 116,495,710 $ 116,495,710 c. Retained earnings and dividends policy Under ASLAN Cayman’s Articles of Incorporation, ASLAN Cayman may declare dividends by ordinary resolution of ASLAN Cayman’s board of directors, but no dividends shall exceed the amount recommended by the directors of ASLAN Cayman. ASLAN Cayman may set aside out of the funds legally available for distribution, for equalizing dividends or for any other purpose to which those funds may be properly applied, either employed in the business of ASLAN Cayman or invested in such investments as the directors of ASLAN Cayman may from time to time think fit. The accumulated deficits for 2018 and 2019 approved by the shareholders’ meetings on June 21, 2019 and June 29, 2020, respectively, were as follows: For the year ended December 31 2018 2019 Accumulated deficits at the beginning of the year $ (90,283,261 ) $ (132,468,858 ) Net loss for the year (42,185,597 ) (47,015,967 ) Accumulated deficits at the end of the year $ (132,468,858 ) $ (179,484,825 ) d. Other reserves items Unrealized loss on financial assets at fair value through other comprehensive income: For the six months ended June 30 2019 2020 Balance at January 1 $ — $ (55,084 ) Unrealized loss Equity instruments — (74,331 ) Balance at June 30 $ — $ (129,415 ) e. Non-controlling For the six months ended June 30 2019 2020 Balance at January 1 $ — $ 1,074,081 Share in profit for the year — (315,695 ) Balance at June 30 $ — $ 758,386

License Agreements

License Agreements	6 Months Ended
	Jun. 30, 2020
Disclosure of transactions between related parties [abstract]
License Agreements	17. LICENSE AGREEMENTS Array Biopharma 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 Array’s pan-HER ARRY-543 varlitinib 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 million in January 2018 and an additional payment $11 million 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 million if certain development milestones are achieved, $20 million if certain regulatory milestones are achieved, and up to $55 million 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 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 On November 11, 2019, the Company announced that the global pivotal clinical trial testing varlitinib varlitinib 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 million in 2016. The Company is eligible to receive additional payments upon Bristol-Myers Squibb’s achievement of development and regulatory milestones in the future. Furthermore, the Company is eligible to receive royalty payments on future worldwide sales generated by Bristol-Myers Squibb. 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. As Bristol-Myers Squibb assumes the responsibility for all development and commercialization activities and expenses, and the Company currently has no further obligations under the license agreement. Accordingly, the Company recognized the upfront payment from out-licensing 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 and as of June 30, 2020, milestone has not been met, 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 out-licensing 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) was 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 million (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. On July 5, 2019, the Company decided not to engage in further development of the licensed intellectual property for ASLAN005 from ETPL. The agreement relating to the research collaboration with ETPL’s P53 Laboratory was terminated effective September 3, 2019. As a result, the Company carried out a review of the recoverable amount of ASLAN005 and determined that the carrying amount $73,400 was fully impaired. See Note 12. 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 million and up to $8 million 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 in Marc h 2019.

Loss Before Income Tax

Loss Before Income Tax	6 Months Ended
	Jun. 30, 2020
Profit (loss) [abstract]
Loss Before Income Tax	18. LOSS BEFORE INCOME TAX a. Other gains and losses For the six months ended June 30 2019 2020 Net foreign exchange (losses) gains $ (110,880 ) $ 303,350 (Loss) Gain on disposal of property, plant and equipment (70,490 ) 359 Net loss on fair value changes of financial assets at fair value through profit or loss — (9,254 ) Loss on lease modification (64,287 ) — Others 8,313 96,980 $ (237,344 ) $ 391,435 b. Finance costs For the six months ended 2019 2020 Other interest expenses $ 171,270 $ 274,124 Interest on government loans 218,725 213,681 Interest on loans from shareholders — 169,707 Interest on lease liabilities 11,911 20,125 $ 401,906 $ 677,637 c. Depreciation and amortization For the six months ended 2019 2020 Right-of-use $ 135,247 $ 132,913 Property, plant and equipment 118,521 16,130 Computer software 2,390 1,957 $ 256,158 $ 151,000 All depreciation and amortization expenses are recorded as general and administrative expenses for the six months ended June 30, 2019 and 2020. d. Employee benefits expense For the six months ended 2019 2020 Short-term benefits $ 2,767,625 $ 2,042,348 Post-employment benefits (Note 15) 203,330 123,693 Share-based payments (Note 21) Equity-settled 76,648 — Cash-settled 78,776 166,992 Total employee benefits expense $ 3,126,379 $ 2,333,033 Employee benefits expense by function General and administrative expenses $ 2,243,140 $ 2,015,024 Research and development expenses 883,239 318,009 $ 3,126,379 $ 2,333,033 e. Employees’ compensation and remuneration of directors Under the ASLAN Cayman’s Articles of Incorporation, ASLAN Cayman 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. ASLAN Cayman had accumulated deficits for the six months ended June 30, 2019 and 2020; therefore, no compensation for employees and remuneration of directors was accrued.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2020
Income Tax [Abstract]
Income Taxes	19. INCOME TAXES Income Tax Recognized in Profit or Loss For the six months ended 2019 2020 Current tax In respect of the current period $ 475,000 $ — a. Cayman Islands ASLAN Cayman is incorporated in the Cayman Islands. Under the current laws of the Cayman Islands, the Company is not subject to tax on income or capital gains. Additionally, the Cayman Islands does not impose a withholding tax on payments of dividends to shareholders. b. Singapore ASLAN Pharmaceuticals Pte. Ltd. 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, the Company 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 Company 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 six months ended June 30, 2019 and 2020, 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 20% and the corporate surtax rate of 5%. The income tax returns through 2018 have been assessed by the tax authorities. 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 six months ended June 30, 2019 and 2020, and therefore, no provision for income tax is required. 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 six months ended June 30, 2019 and 2020, 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 six months ended June 30, 2019 and 2020, and therefore, no provision for income tax is required. g. United States of America ASLAN Pharmaceuticals (USA) Inc., incorporated in Delaware, USA in October 2018, is subject to the statutory federal income tax rate of 21% and state income tax rate of 8.7%. ASLAN Pharmaceuticals (USA) Inc. has no taxable income for the six months ended June 30, 2019 and 2020, and therefore, no provision for income tax is required.

Loss Per Share

Loss Per Share	6 Months Ended
	Jun. 30, 2020
Earnings per share [abstract]
Loss Per Share	20. LOSS PER SHARE For the six months ended 2019 2020 Basic and diluted loss per share $ (0.08 ) $ (0.04 ) The loss and weighted-average number of ordinary shares outstanding used in the computation of loss per share are as follows: For the six months ended June 30 2019 2020 Loss used in the computation of basic and diluted loss per share $ (12,275,009 ) $ ( 7,005,889 ) Weighted-average number of ordinary shares in the computation of basic loss per share 160,248,940 189,954,970 If the outstanding employee share options issued by ASLAN Cayman 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 2,370,640 and 8,179,975 shares for the six months ended June 30, 2019 and 2020, respectively.

Share-Based Payment Arrangement

Share-Based Payment Arrangements	6 Months Ended
	Jun. 30, 2020
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Share-Based Payment Arrangements	21. 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 June 30, 2020, there are 13,841,879 ordinary shares issuable on the exercise of share options outstanding under the Company’s equity incentive plans. Currently each ADS represents five of the Company’s ordinary shares measured under employee share option plan. Information on employee share options granted from July 2010 to 2016 is as follows: For the six months ended June 30 2019 2020 Number of Weighted- average Number of Weighted- average Balance at January 1 6,822,523 $ 1.41 6,670,356 $ 1.43 Options forfeited (32,167 ) 2.26 — — Balance at June 30 6,790,356 1.41 6,670,356 1.43 Options exercisable, end of period 6,595,294 1.38 6,670,356 1.43 Weighted-average fair value of options granted $ — $ — Information on employee share options granted in September 2017 is as follows: For the six months ended June 30 2019 2020 Number of Weighted- average Number of Weighted- average Balance at January 1 698,167 $ 1.28 501,167 $ 1.28 Options forfeited (67,000 ) 1.28 — — Balance at June 30 631,167 1.28 501,167 1.28 Options exercisable, end of period — — 501,167 1.28 Weighted-average fair value of options granted $ — $ — Information on outstanding options as of June 30, 2020 is as follows: July 2010 July 2011 July 2012 July 2013 July 2014 July 2015 July 2016 September 2017 Range of Weighted- Range of Weighted- Range Weighted- Range of Weighted- Range Weighted- Range of Weighted- Range Weighted- Range Weighted- $0.20 -$0.80 0 $0.20 -$0.80 1 $0.80 2 $0.80 -$1.36 3 $1.36 4 $1.36 -$1.88 5 $2.26 6 $1.28 7.2 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% 1.10% Expected volatility was based on the average annualized historical share price volatility of comparable companies before the grant date. Compensation costs recognized for the six months ended June 30, 2019 and 2020 were $76,648 and nil, 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 June 30, 2020, 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, which was originally measured based on the quoted share price, will be changed retrospectively at a 5 :1 conversion ratio of the Taiwan share price to the ADS price due to the modification of the 2017 LTIP approved by the board of directors on July 30 , 2018 . As t The Company’s 2017 LTIP is described as follows: For the six months Ended June 30 2019 2020 Balance at January 1 1,479,334 1,160,001 Awards forfeited (164,667 ) (253,000 ) Balance at June 30 1,314,667 907,001 Balance exercisable, end of period 487,333 867,000 As of June 30, 2020, 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. All of the 2018 LTIP granted bonus entitlement units remained outstanding as of June 30, 2020. The Company’s 2018 LTIP is described as follows: For the six months Ended June 30 2019 2020 Balance at January 1 241,142 168,089 Awards forfeited (38,141 ) (38,466 ) Balance at June 30 203,001 129,623 Balance exercisable, end of period — 56,030 As of June 30, 2020, 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 June 30, 2020. The Company’s 2019 LTIP is described as follows: For the six months Ended June 30 2019 2020 Balance at January 1 — 491,020 Awards forfeited — (104,070 ) Balance at June 30 — 386,950 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 closing price per ADS on July 30, 2018 and the closing price per ADS on July 30, 2019, respectively. The quoted fair value on the reporting date is based on the closing price per ADS of $2.03 and $2 as of December 31, 2019 and June 30, 2020, respectively. The Company recognized total expenses of $78,776 and $166,992 in respect of the LTIPs for the six months ended June 30, 2019 and 2020, respectively. As of December 31, 2019 and June 30, 2020, the Company recognized compensation liabilities of $755,787 and $885,343 as current (classified as other payables) ,respectively, and $184,870 and $ 253,596 as non-current,

Capital Management

Capital Management	6 Months Ended
	Jun. 30, 2020
Disclosure Of Capital Management [Abstract]
Capital Management	22. CAPITAL MANAGEMENT The Company manages its capital to ensure that entities in the Company will be able to safeguard cash as well as maintain financial liquidity and flexibility to support the development of its product candidates and programs as a going concern through the optimization of the debt and equity balance. The Company’s financial strategy is designed to maintain a flexible capital structure consistent with the objectives stated above and to respond to business growth opportunities and changes in economic conditions. The capital structure of the Company mainly consists of borrowings and equity of the Company. Key management personnel of the Company review the capital structure periodically. In order to maintain or balance the overall capital structure, the Company may adjust the amounts of long-term borrowings, or the issuance of new shares capital or other equity instruments. As of June 30, 2020, there was no changes in the Company’s capital management policy, and the Company is not subject to any externally imposed capital requirements.

Financial Instruments

Financial Instruments	6 Months Ended
	Jun. 30, 2020
Disclosure of detailed information about financial instruments [abstract]
Financial Instruments	23. FINANCIAL INSTRUMENTS a. Fair value of financial instruments not measured at fair value The Company 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 basis 1) Fair value hierarchy December 31, 2019 Level 1 Level 2 Level 3 Total Financial assets at fair value through profit or loss Derivative financial assets $ — $ — $ 68,256 $ 68,256 Financial assets at fair value through other comprehensive income Investments in equity instruments at fair value through other comprehensive income Unlisted shares $ — $ — $ 132,160 $ 132,160 Financial liabilities at fair value through profit or loss Derivative financial liabilities $ — $ — $ 262,350 $ 262,350 June 30, 2020 Level 1 Level 2 Level 3 Total Financial assets at fair value through profit or loss Derivative financial assets $ — $ — $ 59,002 $ 59,002 Financial assets at fair value through other comprehensive income Investments in equity instruments at fair value through other comprehensive income Unlisted shares $ — $ — $ 57,829 $ 57,829 Financial liabilities at fair value through profit or loss Derivative financial liabilities $ — $ — $ 262,350 $ 262,350 There were no transfers between Levels 1 and 2 in the current and prior periods. 2) Valuation techniques and inputs applied for Level 3 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 December 31, 2019 and June 30, 2020, respectively, the historical volatility used were 41.87% and 84.63%. b) The fair values of non-listed Price-to-Book c) The fair value of derivative financial instrument with warrants and convertibility right are determined using binomial evaluation method with discount rate 13.19% to 14.12% assessing by market bond yield curve and risk-free rate premium. As of June 30, 2020, the historical volatility used was 92.6% during the past 1 year. c. Categories of financial instruments December 31, June 30, 2020 Financial assets Financial assets at fair value through profit or loss Derivative financial assets $ 68,256 $ 59,002 Financial assets at amortized cost (1) 22,311,107 13,935,520 Financial assets at fair value through other comprehensive income Equity instruments 132,160 57,829 Financial liabilities Financial liabilities at fair value through profit or loss Derivative financial liabilities 262,350 262,350 Financial liabilities at amortized cost (2) 21,963,089 20,937,485 1) The balances include financial assets at amortized cost, which comprise of cash and cash equivalents 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 Company’s financial risk management objective is to monitor and manage the financial risks relating to the operations of the Company. These risks include market risk (including foreign currency risk and interest rate risk), credit risk and liquidity risk. In order to minimize the effect of financial risks, the Company devoted time and resources to identify and evaluate the uncertainty of the market to mitigate risk exposures. 1) Market risk The Company’s activities exposed it primarily to the financial risks of changes in foreign currency exchange rates (see (a) below) and interest rates (see (b) below). a) Foreign currency risk The Company had foreign currency transactions, which exposed the Company to foreign currency risk. The Company’s significant financial assets and liabilities denominated in foreign currencies were as follows: December 31, 2019 Foreign Exchange Rate Carrying Financial assets Monetary items SGD $ 2,538,168 0.7431 $ 1,886,160 GBP 999,471 1.3187 1,318,000 Financial liabilities Monetary items SGD 15,126,578 0.7431 11,240,843 June 30, 2020 Foreign Exchange Rate Carrying Financial assets Monetary items SGD $ 1,497,039 0.7170 $ 1,073,377 GBP 689,889 1.2327 850,455 Financial liabilities Monetary items SGD 15,495,421 0.7170 11,110,218 Sensitivity analysis The Company is mainly exposed to the Singapore Dollar and British Pound. The following table details the Company’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 six months ended June 30 2019 2020 Profit or loss* SGD $ (504,330 ) $ (501,842 ) GBP — 42,523 * 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 Company is exposed to interest rate risk because entities in the Company borrowed funds at fixed interest rates. The sensitivity analysis below is determined based on the Company’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 Company’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 Company. The Company adopted a policy of only dealing with creditworthy counterparties and financial institutions, where appropriate, as a means of mitigating the risk of financial loss from defaults. 3) Liquidity risk The Company manages liquidity risk by monitoring and maintaining a level of cash and cash equivalents that are deemed adequate to finance the Company’s operations and mitigate the effects of fluctuations in cash flows. In addition, management monitors the utilization of long-term borrowings and ensures compliance with repayment conditions. As the Company is in the research and development phase, the Company will be seeking future funding based on the requirements of its business operations. The Company is able to exercise discretion and flexibility to deploy its capital resources in the process of the research and development activities according to the schedule of fund raising. The Company intends to explore various means of fundraising to meet its funding requirements to carry out the business operations, such as the issuance of its ordinary shares sponsoring ADSs, domestic follow-on

Transactions with Related Parti

Transactions with Related Parties	6 Months Ended
	Jun. 30, 2020
Disclosure of transactions between related parties [abstract]
Transactions with Related Parties	24. TRANSACTIONS WITH RELATED PARTIES Balances and transactions between the companies which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. Besides information disclosed elsewhere in the other notes, details of transactions between the Company and other related parties are disclosed as follows. a. Related party name and category Related Party Name Related Party Category JANK Howden Pty Ltd Related party in substance Others Key Management Personnel b. Loans from related parties Related Party Category/Name December 31, June 30, 2020 Related party in substance / JANK Howden Pty Ltd $ 502,205 $ 501,684 Key Management Personnel / Others 50,221 50,168 $ 552,426 $ 551,852 Interest Payable Related Party Category/Name December 31, June 30, 2020 Related party in substance / JANK Howden Pty Ltd $ 12,500 $ 50,734 Key Management Personnel / Others 1,250 5,073 $ 13,750 $ 55,807 Interest expense For the six months Ended June 30 Related Party Category/Name 2019 2020 Related party in substance / JANK Howden Pty Ltd $ — $ 37,713 Key Management Personnel / Others — 3,771 $ — $ 41,484 The loans from the related parties are unsecured. c. Compensation of Key Management Personnel For the six months Ended June 30 Related Party Category/Name 2019 2020 Short-term employee benefits $ 1,131,718 $ 927,751 Post-employment benefits 57,289 43,254 Share-based payments recognized 106,526 166,992 $ 1,295,533 $ 1,137,997 The remuneration of directors and key executives was determined by the remuneration committee based on the performance of individuals and market trends.

Other Items

Other Items	6 Months Ended
	Jun. 30, 2020
Disclosure of classes of share capital [abstract]
Other Items	25. OTHER ITEMS a. The Company paused recruitment of new patients for its multiple ascending dose clinical trial of ASLAN004 on April 13, 2020 in line with government restrictions enforced in Singapore to contain the spread of the coronavirus disease (COVID-19). b. On July 16, 2020, TPEx notified the Company that the Company showed a negative net worth and lack of operating revenue for the six months ending June 30, 2020, resulting in the Company’s failure to meet TPEx’s listing standards provided in subparagraph 4, paragraph 1, Article 12-2 On July 17, 2020, the Company’s Board of Directors approved a comprehensive conversion plan of the Company’s ordinary shares to Nasdaq-listed ADSs and Frequently Asked Questions (the “Conversion Plan”). Holders of the Company’s ordinary shares will have the option to convert their ordinary shares into ADSs pursuant to the Conversion Plan. On September 4, 2020, the shareholders at an Extraordinary General Meeting approved the Cessation of the Company’s public company status in Taiwan, following termination of trading of the Company’s ordinary shares on the TPEx, Redenominating Share Capital to U.S. dollars conditional on Cessation of Public Company Status and Reducing Share Capital to a nominal or par value of US$0.01 each conditional upon the receipt of an order of the Grand Court of the Cayman Islands approving the Capital Reduction. On September 17, 2020 the Company received the approval from Financial Supervisory Commission by an official letter of the Cessation of the Company’s public company status.

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2020
Disclosure of operating segments [abstract]
Segment Information	26. SEGMENT INFORMATION The Company’s chief operating decision maker, the chief executive officer, reviews the Company’s consolidated results when making decisions about the allocation of resources and when assessing performance of the Company as a whole, and therefore, the Company has only one reportable segment. The Company 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 Company’s consolidated financial statements. As the Company’s long-lived assets are substantially located in and derived from Asia, no geographical segments are presented. The following is an analysis of the Company’s revenue from its major products and services. For the six months ended June 30 2019 2020 Out-licensing $ 3,000,000 $ — For the six months ended June 30, 2019, there was revenue generated from out-licensing

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2020
Disclosure of significant accounting policies [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 include the financial statements of the ASLAN Cayman 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 intragroup 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, 2019, unless otherwise stated below. 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)	6 Months Ended
	Jun. 30, 2020
Income Tax [Abstract]
Summary of Detailed Information about Businesses and Intragroup Relationships of Group	The main businesses and intragroup relationships of the Company were as follows as of June 30, 2020: Name Place of Incorporation Date of Incorporation Main Business ASLAN Pharmaceuticals Limited Cayman Islands June 2014 Investment holding ASLAN Pharmaceuticals Pte. Ltd. Singapore April 2010 New drug research and development ASLAN Pharmaceuticals Taiwan Limited Taiwan November 2013 New drug research and development ASLAN Pharmaceuticals Australia Pty Ltd. Australia July 2014 New drug research and development ASLAN Pharmaceuticals Hong Kong Limited Hong Kong July 2015 New drug research and development ASLAN Pharmaceuticals (Shanghai) Co. Ltd. China May 2016 New drug research and development ASLAN Pharmaceuticals (USA) Inc. United States of America October 2018 New drug research and development Jaguahr Therapeutics Pte. Ltd. Singapore August 2019 New drug research and development

Application of New Amended an_2

Application of New Amended and Revised Standards and Interpretations (Tables)	6 Months Ended
	Jun. 30, 2020
Disclosure of initial application of standards or interpretations [abstract]
Schedule of Diffrence Between Lease Liablilites Recognized And Operating Lease Commitments Disclosed	New IFRSs Effective Date Announced by IASB (Note 1) “Annual Improvements to IFRS Standards 2018–2020” January 1, 2022 (Note 2) Amendments to IFRS 3 “Reference to the Conceptual Framework” January 1, 2022 (Note 3) Amendments to IFRS 4 “Extension of the Temporary Exemption from Effective immediately upon Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 “Interest Rate Benchmark Reform - Phase 2” January 1, 2021 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, 2023 Amendments to IFRS 17 January 1, 2023 Amendments to IAS 1 “Classification of Liabilities as Current or Non-current” January 1, 2023 Amendments to IAS 16 “Property, Plant and Equipment - Proceeds before Intended Use” January 1, 2022 (Note 4) Amendments to IAS 37 “Onerous Contracts–Cost of Fulfilling a Contract” January 1, 2022 (Note 5) Note 1: Unless stated otherwise, the above New IFRSs are effective for annual reporting Note 2: The amendments to IFRS 9 are applied prospectively to modifications and exchanges of financial liabilities that occur on or after the annual reporting periods beginning on or after January 1, 2022. The amendments to IAS 41 “Agriculture” are applied prospectively to the fair value measurements on or after the annual reporting periods beginning on or after January 1, 2022. The amendments to IFRS 1 “First-time Adoptions of IFRSs” are applied retrospectively for annual reporting periods beginning on or after January 1, 2022. Note 3: The amendments are applicable 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, 2022. Note 4: The amendments are applicable to property, plant and equipment that are brought to the location and condition necessary for them to be capable of operating in the manner intended by management on or after January 1, 2021. Note 5: The amendments are applicable to contracts for which the entity has not yet fulfilled all its obligations on January 1, 2022.

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	6 Months Ended
	Jun. 30, 2020
Cash and cash equivalents [abstract]
Summary of Cash and Cash Equivalents	December 31, June 30, 2020 Cash on hand $ 1,723 $ 1,688 Deposits in banks 22,201,308 13,825,756 $ 22,203,031 $ 13,827,444

Financial Instruments at Fair_2

Financial Instruments at Fair Value Through Profit or Loss (Tables)	6 Months Ended
	Jun. 30, 2020
Financial assets at fair value through profit or loss [abstract]
Summary of Financial Instruments at Fair Value Through Profit or Loss	December 31, June 30, Financial assets at fair value through profit or loss (FVTPL) - Non-current Financial assets mandatorily classified as at FVTPL Derivative financial assets - warrants (a) $ 13,019 $ 3,765 Derivative financial assets - pre-redemption 55,237 55,237 $ 68,256 $ 59,002 Financial liabilities at fair value through profit or loss (FVTPL) - Non-current Financial liabilities at FVTPL Derivative financial liabilities - conversion right (c) $ 262,350 $ 262,350

Financial Assets At Fair Valu_2

Financial Assets At Fair Value Through Other Comprehensive Income (Tables)	6 Months Ended
	Jun. 30, 2020
Financial assets at fair value through other comprehensive income [abstract]
Summary of Financial Assets at Fair Value Through Other Comprehensive Income	December 31, 2019 June 30, 2020 Non-current Investments in equity instruments at FVTOCI Foreign unlisted ordinary shares $ 132,160 $ 57,829

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	6 Months Ended
	Jun. 30, 2020
Disclosure of detailed information about property, plant and equipment [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, June 30, Office equipment $ 31,105 $ 18,557 Other equipment 1,938 623 Leasehold improvements 5,290 3,023 $ 38,333 $ 22,203
Summary of Cost and Accumulated Depreciation of Property Plant and Equipment	For the six months ended June 30, 2019 Office Other Leasehold Total Cost Balance at January 1, 2019 $ 276,935 $ 36,180 $ 488,106 $ 801,221 Additions 2,992 — — 2,992 Disposals (51,067 ) (889 ) (219,733 ) (271,689 ) Balance at June 30, 2019 $ 228,860 $ 35,291 $ 268,373 $ 532,524 Accumulated depreciation Balance at January 1, 2019 $ 178,115 $ 25,128 $ 309,560 $ 512,803 Depreciation expenses 32,143 5,027 81,351 118,521 Disposals (38,999 ) (517 ) (158,403 ) (197,919 ) Balance at June 30, 2019 $ 171,259 $ 29,638 $ 232,508 $ 433,405 Carrying amounts at January 1, 2019 $ 98,820 $ 11,052 $ 178,546 $ 288,418 Carrying amounts at June 30, 2019 $ 57,601 $ 5,653 $ 35,865 $ 99,119 For the six months ended June 30, 2020 Office Other Leasehold Total Cost Balance at January 1, 2020 $ 211,315 $ 35,291 $ 268,373 $ 514,979 Disposals (2,806 ) — — (2,806 ) Balance at June 30, 2020 $ 208,509 $ 35,291 $ 268,373 $ 512,173 Accumulated depreciation Balance at January 1, 2020 $ 180,210 $ 33,353 $ 263,083 $ 476,646 Depreciation expenses 12,548 1,315 2,267 16,130 Disposals (2,806 ) — — (2,806 ) Balance at June 30, 2020 $ 189,952 $ 34,668 $ 265,350 $ 489,970 Carrying amounts at January 1, 2020 $ 31,105 $ 1,938 $ 5,290 $ 38,333 Carrying amounts at June 30, 2020 $ 18,557 $ 623 $ 3,023 $ 22,203

Lease Arrangements (Tables)

Lease Arrangements (Tables)	6 Months Ended
	Jun. 30, 2020
Disclosure of quantitative information about right-of-use assets [abstract]
Right-of-use assets	a. Right-of-use December 31, June 30, 2020 Carrying amounts Buildings $ 727,866 $ 594,953 For the six months ended June 30 2019 2020 Depreciation charge for right-of-use Buildings $ 135,247 $ 132,913
Lease liabilities	b. Lease liabilities December 31, June 30, 2020 Carrying amounts Current $ 264,543 $ 274,077 Non-current 490,835 351,935 $ 755,378 $ 626,012 Discount rate for lease liabilities was as follows: December 31, June 30, Buildings 6 % 6 %
Other lease information	d. Other lease information For the six months 2019 2020 Expenses relating to short-term leases $ 180,413 $ 69,761 Expenses relating to low-value $ 619 $ 1,765 Total cash outflow for leases $ 327,441 $ 221,016
Summary of lease commitments	All lease commitments with lease terms commencing after the balance sheet dates are as follows: December 31, 2019 June 30, 2020 Lease commitments $ 67,935 $ 68,554

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2020
Disclosure of detailed information about intangible assets [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, June 30, Licenses $ — $ — Computer software 2,845 888 $ 2,845 $ 888 For the six months ended June 30, 2019 Licenses Computer Total Cost Balance at January 1, 2019 and June 30, 2019 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization Balance at January 1, 2019 $ — $ 35,878 $ 35,878 Amortization expenses — 2,390 2,390 Balance at June 30, 2019 $ — $ 38,268 $ 38,268 Carrying amounts at January 1, 2019 $ 23,073,400 $ 7,192 $ 23,080,592 Carrying amounts at June 30, 2019 $ 23,073,400 $ 4,802 $ 23,078,202 For the six months ended June 30, 2019 Licenses Computer Total Cost Balance at January 1, 2020 and June 30, 2020 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization and impairment Balance at January 1, 2020 $ 23,073,400 $ 40,225 $ 23,113,625 Amortization expenses — 1,957 1,957 Balance at June 30, 2020 $ 23,073,400 $ 42,182 $ 23,115,582 Carrying amounts at January 1, 2020 $ — $ 2,845 $ 2,845 Carrying amounts at June 30, 2020 $ — $ 888 $ 888

Other Payables (Tables)

Other Payables (Tables)	6 Months Ended
	Jun. 30, 2020
Trade and other payables [abstract]
Schedule of Other Payables	December 31, June 30, 2020 Payables for cash-settled share-based payment transactions (Note 21) $ 755,787 $ 885,343 Payables for salaries and bonuses 1,037,213 651,423 Interest payables 392,970 564,240 Payables for professional fees 923,726 476,789 Others 137,146 106,817 $ 3,246,842 $ 2,684,612

Long Term Borrowings (Tables)

Long Term Borrowings (Tables)	6 Months Ended
	Jun. 30, 2020
Borrowings [abstract]
Summary of Loans	December 31, June 30, 2020 Unsecured borrowings Loans from government $ 7,361,124 $ 7,089,521 Other long-term borrowings 4,813,176 4,864,562 Interest payables 3,183,507 3,460,204 Loans from shareholders 1,707,498 1,705,724 $ 17,065,305 $ 17,120,011 Unsecured borrowings from related parties Loans from related parties $ 552,426 $ 551,852 Interest payables 13,750 55,807 $ 566,176 $ 607,659

Equity (Tables)

Equity (Tables)	6 Months Ended
	Jun. 30, 2020
Equity [abstract]
Schedule of Ordinary Shares	a. Ordinary shares December 31, June 30, 2020 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 189,954,970 189,954,970 Amount of shares issued and fully paid $ 61,366,844 $ 61,366,844
Schedule of Capital Surplus	b. Capital surplus December 31, 2019 June 30, 2020 Arising from issuance of new share capital $ 108,800,191 $ 108,800,191 Arising from employee share options 6,274,591 6,274,591 Changes in percentage of ownership interests in subsidiary 1,376,349 1,376,349 Equity component of long-term debt (Note 14) 44,579 44,579 $ 116,495,710 $ 116,495,710
Schedule of Accumulated Deficits	The accumulated deficits for 2018 and 2019 approved by the shareholders’ meetings on June 21, 2019 and June 29, 2020, respectively, were as follows: For the year ended December 31 2018 2019 Accumulated deficits at the beginning of the year $ (90,283,261 ) $ (132,468,858 ) Net loss for the year (42,185,597 ) (47,015,967 ) Accumulated deficits at the end of the year $ (132,468,858 ) $ (179,484,825 )
Disclosure And Detailed Information Of Other Equity Items	d. Other reserves items Unrealized loss on financial assets at fair value through other comprehensive income: For the six months ended June 30 2019 2020 Balance at January 1 $ — $ (55,084 ) Unrealized loss Equity instruments — (74,331 ) Balance at June 30 $ — $ (129,415 )
Schedule of Non-controlling Interests	e. Non-controlling For the six months ended June 30 2019 2020 Balance at January 1 $ — $ 1,074,081 Share in profit for the year — (315,695 ) Balance at June 30 $ — $ 758,386

Loss Before Income Tax (Tables)

Loss Before Income Tax (Tables)	6 Months Ended
	Jun. 30, 2020
Profit (loss) [abstract]
Schedule of Other Gains and Losses	a. Other gains and losses For the six months ended June 30 2019 2020 Net foreign exchange (losses) gains $ (110,880 ) $ 303,350 (Loss) Gain on disposal of property, plant and equipment (70,490 ) 359 Net loss on fair value changes of financial assets at fair value through profit or loss — (9,254 ) Loss on lease modification (64,287 ) — Others 8,313 96,980 $ (237,344 ) $ 391,435
Summary of Finance costs	b. Finance costs For the six months ended 2019 2020 Other interest expenses $ 171,270 $ 274,124 Interest on government loans 218,725 213,681 Interest on loans from shareholders — 169,707 Interest on lease liabilities 11,911 20,125 $ 401,906 $ 677,637
Schedule of Depreciation and Amortization	c. Depreciation and amortization For the six months ended 2019 2020 Right-of-use $ 135,247 $ 132,913 Property, plant and equipment 118,521 16,130 Computer software 2,390 1,957 $ 256,158 $ 151,000
Schedule of Employee Benefits Expense	d. Employee benefits expense For the six months ended 2019 2020 Short-term benefits $ 2,767,625 $ 2,042,348 Post-employment benefits (Note 15) 203,330 123,693 Share-based payments (Note 21) Equity-settled 76,648 — Cash-settled 78,776 166,992 Total employee benefits expense $ 3,126,379 $ 2,333,033 Employee benefits expense by function General and administrative expenses $ 2,243,140 $ 2,015,024 Research and development expenses 883,239 318,009 $ 3,126,379 $ 2,333,033

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2020
Income Tax [Abstract]
Summary of Income Tax Recognized in Profit or Loss	Income Tax Recognized in Profit or Loss For the six months ended 2019 2020 Current tax In respect of the current period $ 475,000 $ —

Loss Per Share (Tables)

Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2020
Earnings per share [abstract]
Summary of Earnings Per Share	For the six months ended 2019 2020 Basic and diluted loss per share $ (0.08 ) $ (0.04 )
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 six months ended June 30 2019 2020 Loss used in the computation of basic and diluted loss per share $ (12,275,009 ) $ ( 7,005,889 ) Weighted-average number of ordinary shares in the computation of basic loss per share 160,248,940 189,954,970

Share-Based Payment Arrangeme_2

Share-Based Payment Arrangements (Tables)	6 Months Ended
	Jun. 30, 2020
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Summary of Employee Share Options	Information on employee share options granted from July 2010 to 2016 is as follows: For the six months ended June 30 2019 2020 Number of Weighted- average Number of Weighted- average Balance at January 1 6,822,523 $ 1.41 6,670,356 $ 1.43 Options forfeited (32,167 ) 2.26 — — Balance at June 30 6,790,356 1.41 6,670,356 1.43 Options exercisable, end of period 6,595,294 1.38 6,670,356 1.43 Weighted-average fair value of options granted $ — $ — Information on employee share options granted in September 2017 is as follows: For the six months ended June 30 2019 2020 Number of Weighted- average Number of Weighted- average Balance at January 1 698,167 $ 1.28 501,167 $ 1.28 Options forfeited (67,000 ) 1.28 — — Balance at June 30 631,167 1.28 501,167 1.28 Options exercisable, end of period — — 501,167 1.28 Weighted-average fair value of options granted $ — $ —
Summary of Outstanding Options	Information on outstanding options as of June 30, 2020 is as follows: July 2010 July 2011 July 2012 July 2013 July 2014 July 2015 July 2016 September 2017 Range of Weighted- Range of Weighted- Range Weighted- Range of Weighted- Range Weighted- Range of Weighted- Range Weighted- Range Weighted- $0.20-$0.80 0 $0.20-$0.80 1 $0.80 2 $0.80-$1.36 3 $1.36 4 $1.36-$1.88 5 $2.26 6 $1.28 7.2
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% 1.10%
Summary of Long Term Incentive Plan	The Company’s 2017 LTIP is described as follows: For the six months Ended June 30 2019 2020 Balance at January 1 1,479,334 1,160,001 Awards forfeited (164,667 ) (253,000 ) Balance at June 30 1,314,667 907,001 Balance exercisable, end of period 487,333 867,000 The Company’s 2018 LTIP is described as follows: For the six months Ended June 30 2019 2020 Balance at January 1 241,142 168,089 Awards forfeited (38,141 ) (38,466 ) Balance at June 30 203,001 129,623 Balance exercisable, end of period — 56,030 The Company’s 2019 LTIP is described as follows: For the six months Ended June 30 2019 2020 Balance at January 1 — 491,020 Awards forfeited — (104,070 ) Balance at June 30 — 386,950 Balance exercisable, end of period — —

Financial Instruments (Tables)

Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2020
Disclosure of detailed information about financial instruments [abstract]
Fair Value of Financial Instruments Measured at Fair Value on Recurring Basis	December 31, 2019 Level 1 Level 2 Level 3 Total Financial assets at fair value through profit or loss Derivative financial assets $ — $ — $ 68,256 $ 68,256 Financial assets at fair value through other comprehensive income Investments in equity instruments at fair value through other comprehensive income Unlisted shares $ — $ — $ 132,160 $ 132,160 Financial liabilities at fair value through profit or loss Derivative financial liabilities $ — $ — $ 262,350 $ 262,350 June 30, 2020 Level 1 Level 2 Level 3 Total Financial assets at fair value through profit or loss Derivative financial assets $ — $ — $ 59,002 $ 59,002 Financial assets at fair value through other comprehensive income Investments in equity instruments at fair value through other comprehensive income Unlisted shares $ — $ — $ 57,829 $ 57,829 Financial liabilities at fair value through profit or loss Derivative financial liabilities $ — $ — $ 262,350 $ 262,350
Summary of Categories of Financial Instruments	December 31, June 30, 2020 Financial assets Financial assets at fair value through profit or loss Derivative financial assets $ 68,256 $ 59,002 Financial assets at amortized cost (1) 22,311,107 13,935,520 Financial assets at fair value through other comprehensive income Equity instruments 132,160 57,829 Financial liabilities Financial liabilities at fair value through profit or loss Derivative financial liabilities 262,350 262,350 Financial liabilities at amortized cost (2) 21,963,089 20,937,485 1) The balances include financial assets at amortized cost, which comprise of cash and cash equivalents 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 Significant Financial Assets and Liabilities Denominated in Foreign Currencies	The Company’s significant financial assets and liabilities denominated in foreign currencies were as follows: December 31, 2019 Foreign Exchange Rate Carrying Financial assets Monetary items SGD $ 2,538,168 0.7431 $ 1,886,160 GBP 999,471 1.3187 1,318,000 Financial liabilities Monetary items SGD 15,126,578 0.7431 11,240,843 June 30, 2020 Foreign Exchange Rate Carrying Financial assets Monetary items SGD $ 1,497,039 0.7170 $ 1,073,377 GBP 689,889 1.2327 850,455 Financial liabilities Monetary items SGD 15,495,421 0.7170 11,110,218
Sensitivity Analysis of Foreign Currency Risk	For the six months ended June 30 2019 2020 Profit or loss* SGD $ (504,330 ) $ (501,842 ) GBP — 42,523 * 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)	6 Months Ended
	Jun. 30, 2020
Disclosure of transactions between related parties [abstract]
Disclosure of Transactions Between Group and Other Related Parties	a. Related party name and category Related Party Name Related Party Category JANK Howden Pty Ltd Related party in substance Others Key Management Personnel b. Loans from related parties Related Party Category/Name December 31, June 30, 2020 Related party in substance / JANK Howden Pty Ltd $ 502,205 $ 501,684 Key Management Personnel / Others 50,221 50,168 $ 552,426 $ 551,852 Interest Payable Related Party Category/Name December 31, June 30, 2020 Related party in substance / JANK Howden Pty Ltd $ 12,500 $ 50,734 Key Management Personnel / Others 1,250 5,073 $ 13,750 $ 55,807 Interest expense For the six months Ended June 30 Related Party Category/Name 2019 2020 Related party in substance / JANK Howden Pty Ltd $ — $ 37,713 Key Management Personnel / Others — 3,771 $ — $ 41,484
Schedule of Key Management Personnel Compensation	c. Compensation of Key Management Personnel For the six months Ended June 30 Related Party Category/Name 2019 2020 Short-term employee benefits $ 1,131,718 $ 927,751 Post-employment benefits 57,289 43,254 Share-based payments recognized 106,526 166,992 $ 1,295,533 $ 1,137,997

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2020
Disclosure of operating segments [abstract]
Analysis of the Company Revenue from Major Products and Services	The following is an analysis of the Company’s revenue from its major products and services. For the six months ended June 30 2019 2020 Out-licensing $ 3,000,000 $ —

General Information - Summary o

General Information - Summary of Detailed Information about Businesses and Intragroup Relationships of Group (Details) (Detail)	6 Months Ended
	Jun. 30, 2020
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 New Amended or Revised Standards and Interpretations (Detail)	6 Months Ended
	Jun. 30, 2020
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, 2023

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Cash and cash equivalents [abstract]
Cash on hand	$ 1,688	$ 1,723
Deposits in banks	13,825,756	22,201,308
Cash	$ 13,827,444	$ 22,203,031

Financial Instruments at Fair_3

Financial Instruments at Fair Value Through Profit or Loss - Summary of Financial Instruments at Fair Value Through Profit or Loss (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Statement [LineItems]
Financial assets mandatorily classified as at FVTPL	$ 59,002	$ 68,256
Financial liabilities at fair value through profit or loss (FVTPL) - Non-current
Financial liabilities designated as at FVTPL	262,350	262,350
warrants [Member]
Statement [LineItems]
Financial assets mandatorily classified as at FVTPL	3,765	13,019
Pre-redemption Right [Member]
Statement [LineItems]
Financial assets mandatorily classified as at FVTPL	$ 55,237	$ 55,237

Financial Assets at Fair Valu_3

Financial Assets at Fair Value Through Other Comprehensive Income - Summary of Financial Assets at Fair Value Through Other Comprehensive Income (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Financial assets at fair value through other comprehensive income [abstract]
Investments in equity instruments at fair value through other comprehensive income	$ 57,829	$ 132,160

Details of Subsidiaries that _2

Details of Subsidiaries that have Material Non-Controlling Interests - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2020USD ($)
Non-controlling Interests
Statement [Line Items]
Changes in non controlling interests	$ 0

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Carrying Amount of Each Class of Property Plant and Equipment (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	$ 22,203	$ 38,333	$ 99,119	$ 288,418
Office Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	18,557	31,105	57,601	98,820
Other Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	623	1,938	5,653	11,052
Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	$ 3,023	$ 5,290	$ 35,865	$ 178,546

Property, Plant and Equipment_2

Property, Plant and Equipment - Summary of Cost and Accumulated Depreciation of Property Plant and Equipment (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	$ 38,333	$ 288,418
Ending balance	22,203	99,119
Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	514,979	801,221
Additions		2,992
Disposals	(2,806)	(271,689)
Ending balance	512,173	532,524
Accumulated depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	476,646	512,803
Depreciation expenses	16,130	118,521
Disposals	(2,806)	(197,919)
Ending balance	489,970	433,405
Office Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	31,105	98,820
Ending balance	18,557	57,601
Office Equipment | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	211,315	276,935
Additions		2,992
Disposals	(2,806)	(51,067)
Ending balance	208,509	228,860
Office Equipment | Accumulated depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	180,210	178,115
Depreciation expenses	12,548	32,143
Disposals	(2,806)	(38,999)
Ending balance	189,952	171,259
Other Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	1,938	11,052
Ending balance	623	5,653
Other Equipment | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	35,291	36,180
Additions		0
Disposals	0	(889)
Ending balance	35,291	35,291
Other Equipment | Accumulated depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	33,353	25,128
Depreciation expenses	1,315	5,027
Disposals	0	(517)
Ending balance	34,668	29,638
Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	5,290	178,546
Ending balance	3,023	35,865
Leasehold Improvements | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	268,373	488,106
Additions		0
Disposals	0	(219,733)
Ending balance	268,373	268,373
Leasehold Improvements | Accumulated depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	263,083	309,560
Depreciation expenses	2,267	81,351
Disposals	0	(158,403)
Ending balance	$ 265,350	$ 232,508

Property, Plant and Equipment_3

Property, Plant and Equipment - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2020
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) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amounts	$ 594,953		$ 727,866
Buildings
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amounts	594,953		$ 727,866
Depreciation charge for right-of-use assets	$ 132,913	$ 135,247

Lease Arrangements - Lease Liab

Lease Arrangements - Lease Liabilities - Carrying Amounts and Discount Rate (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Current	$ 274,077	$ 264,543
Non-current	351,935	490,835
Lease liabilities recognized	$ 626,012	$ 755,378
Buildings
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Discount rate	6.00%	6.00%

Lease Arrangements - Additional

Lease Arrangements - Additional Information (Detail) - Buildings - USD ($)	Jun. 30, 2020	Jun. 30, 2020
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Operating leases lease term		0 years
Increase Decrease In Lease Liabilities	$ 711,189

Lease Arrangements - Other Leas

Lease Arrangements - Other Lease Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Finance Leases And Operating Leases By Lessee [Abstract]
Expenses relating to short-term leases	$ 69,761	$ 180,413
Expenses relating to low-value asset leases	1,765	619
Total cash outflow for leases	$ 221,016	$ 327,441

Lease Arrangements - Disclosure

Lease Arrangements - Disclosure Of Detailed Information About Lease Commitments Explanatory (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Disclosure Of Finance Leases And Operating Leases By Lessee [Abstract]
Lease commitments	$ 68,554	$ 67,935

Intangible Assets - Summary of

Intangible Assets - Summary of Carrying Amounts of Each Class of Intangible Assets (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Disclosure Of Intangible Assets [Line Items]
Intangible assets	$ 888	$ 2,845	$ 23,078,202	$ 23,080,592
Licenses
Disclosure Of Intangible Assets [Line Items]
Intangible assets	0	0	23,073,400	23,073,400
Computer Software
Disclosure Of Intangible Assets [Line Items]
Intangible assets	$ 888	$ 2,845	$ 4,802	$ 7,192

Intangible Assets - Summary o_2

Intangible Assets - Summary of Cost and Accumulated Amortization of Intangible Assets (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Intangible Assets [Line Items]
Beginning balance	$ 2,845	$ 23,080,592
Ending balance	888	23,078,202
Gross carrying amount
Disclosure Of Intangible Assets [Line Items]
Beginning balance	23,116,470	23,116,470
Accumulated depreciation and impairment
Disclosure Of Intangible Assets [Line Items]
Beginning balance	23,113,625	35,878
Amortization expenses	1,957	2,390
Ending balance	23,115,582	38,268
Licences
Disclosure Of Intangible Assets [Line Items]
Beginning balance	0	23,073,400
Ending balance	0	23,073,400
Licences | Gross carrying amount
Disclosure Of Intangible Assets [Line Items]
Beginning balance	23,073,400	23,073,400
Licences | Accumulated depreciation and impairment
Disclosure Of Intangible Assets [Line Items]
Beginning balance	23,073,400
Ending balance	23,073,400
Computer Software
Disclosure Of Intangible Assets [Line Items]
Beginning balance	2,845	7,192
Ending balance	888	4,802
Computer Software | Gross carrying amount
Disclosure Of Intangible Assets [Line Items]
Beginning balance	43,070	43,070
Computer Software | Accumulated depreciation and impairment
Disclosure Of Intangible Assets [Line Items]
Beginning balance	40,225	35,878
Amortization expenses	1,957	2,390
Ending balance	$ 42,182	$ 38,268

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($)	Nov. 11, 2019	Jul. 05, 2019	Jun. 30, 2020	Dec. 31, 2019
Disclosure Of Intangible Assets [Line Items]
Impairment loss recognized	$ 23,000,000	$ 73,400		$ 23,000,000
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 ($)	Jun. 30, 2020	Dec. 31, 2019
Trade And Other Payables [Abstract]
Payables for cash-settled share-based payment transactions (Note 21)	$ 885,343	$ 755,787
Payables for salaries and bonuses	651,423	1,037,213
Interest payables	564,240	392,970
Payables for professional fees	476,789	923,726
Others	106,817	137,146
Other Payables	$ 2,684,612	$ 3,246,842

Long Term Borrowings - Summary

Long Term Borrowings - Summary of Loans (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Apr. 27, 2011
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	$ 17,120,011	$ 17,065,305
Unsecured borrowings from related parties	607,659	566,176
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	7,089,521	7,361,124	$ 10,000,000
Other Long-term Borrowings
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	4,864,562	4,813,176
Interest Payables
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	3,460,204	3,183,507
Unsecured borrowings from related parties	55,807	13,750
Loans from Shareholders
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings	1,705,724	1,707,498
Loans from Related Parties
Disclosure Of Detailed Information About Borrowings [Line Items]
Unsecured borrowings from related parties	$ 551,852	$ 552,426

Long Term Borrowings - Addition

Long Term Borrowings - Additional Information (Detail) - USD ($)	Oct. 25, 2019	Sep. 30, 2019	May 12, 2014	Apr. 27, 2011	Nov. 30, 2019	Oct. 31, 2019	Jun. 30, 2020	Dec. 31, 2019
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings							$ 17,120,011	$ 17,065,305
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings				$ 10,000,000			7,089,521	7,361,124
Loan repayable period				five-year
Borrowings, interest rate				6.00%
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings							$ 10,309,092	10,485,464
CSL Finance Pty Ltd
Disclosure Of Detailed Information About Borrowings [Line Items]
Loan facility			$ 4,500,000
Percentage of based on research and development costs			75.00%
Borrowings Interest rate							6% plus LIBOR
Long-term Borrowings Including Interest							$ 4,624,597	4,453,327
CSL Finance Pty Ltd | Top of Range
Disclosure Of Detailed Information About Borrowings [Line Items]
Loan repayable period			10 years
Convertible Loan Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Loan facility		$ 1,000,000
loan repayable period		2 years
Borrowings, interest rate		10.00%
Volume weighted average price		90.00%
Number of units in American Depositary Shares		5
Description of borrowings redemption and conversion policies							(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 ADSs on the date of the conversion notice. Each ADS represents five ordinary shares of the Company
Proceeds from non-current borrowings						$ 1,000,000
October Or November 2019 Loan Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Loan repayable period	two-year
Loan facility	$ 2,250,000
Borrowings, interest rate	10.00%						5.00%
Proceeds from non-current borrowings					$ 300,000	$ 1,950,000
Warrants to purchase	483,448				74,377
Exercise price					$ 2.02	$ 2.02
October Or November 2019 Loan Facility | Ordinary Shares
Disclosure Of Detailed Information About Borrowings [Line Items]
Warrants to purchase					2,417,240	371,885
October Or November 2019 Loan Facility | Top of Range
Disclosure Of Detailed Information About Borrowings [Line Items]
Repayment loan amount owed	$ 1,000,000
Convertible Loan Facility And October Or November 2019 Loan Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term Borrowings Including Interest							$ 3,358,221	$ 3,085,660

Retirement Benefits Plans - Add

Retirement Benefits Plans - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Defined Benefit Plans [Line Items]
Employee benefits expense	$ 123,693	$ 203,330
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	Jun. 30, 2020USD ($)shares	Jun. 30, 2020TWD ($)shares	Dec. 31, 2019USD ($)shares	Dec. 31, 2019TWD ($)shares
Equity [abstract]
Number of shares authorized	500,000,000	500,000,000	500,000,000	500,000,000
Amount of shares authorized (NT$ thousand)	$ 5,000,000	$ 5,000,000		$ 5,000,000
Number of shares issued and fully paid	189,954,970	189,954,970	189,954,970	189,954,970
Amount of shares issued and fully paid | $	$ 61,366,844		$ 61,366,844

Equity - Additional Information

Equity - Additional Information (Detail) $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Millions	Feb. 28, 2017$ / sharesshares	Feb. 28, 2017$ / sharesshares	Sep. 04, 2020$ / shares	Jun. 30, 2020USD ($)	Jun. 30, 2020TWD ($)	Dec. 31, 2019TWD ($)	Dec. 03, 2019shares	Mar. 31, 2019$ / shares	Nov. 07, 2018shares	May 08, 2018shares
Par value per shares | $ / shares			$ 0.01
Amount of shares authorized				$ 5	$ 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									40,000,000
Initial Public Offering
Number of shares issued							5,893,206		6,000,000
Offering price per share | (per share)	$ 7.03	$ 41.72
Ordinary Shares
Par value per shares | $ / shares								$ 10
Number of shares issued							29,466,030
Ordinary Shares | Initial Public Offering
Number of shares issued										30,000,000

Equity - Schedule of Capital Su

Equity - Schedule of Capital Surplus (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Equity [abstract]
Arising from issuance of new share capital	$ 108,800,191	$ 108,800,191
Arising from employee share options	6,274,591	6,274,591
Changes in percentage of ownership interests in subsidiary	1,376,349	1,376,349
Equity component of long-term debt (Note 14)	44,579	44,579
Total	$ 116,495,710	$ 116,495,710

Equity - Schedule of Accumulate

Equity - Schedule of Accumulated Deficits (Detail) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Equity [abstract]
Accumulated deficits at the beginning of the year	$ (179,484,825)	$ (132,468,858)	$ (132,468,858)	$ (90,283,261)
Net loss for the year	(7,321,584)	$ (12,275,009)	(47,015,967)	(42,185,597)
Accumulated deficits at the end of the year	$ (186,490,714)		$ (179,484,825)	$ (132,468,858)

Equity - Unrealised gains (loss

Equity - Unrealised gains (losses) from financial assets measured at fair value through other comprehensive income (Detail)	6 Months Ended
	Jun. 30, 2020USD ($)
Equity [abstract]
Balance at January 1	$ (55,084)
Equity instruments	(74,331)
Balance at June 30	$ (129,415)

Equity - Schedule Of Non-Contro

Equity - Schedule Of Non-Controlling Interest (Detail) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Beginning balance	$ (603,274)	$ 30,618,033	$ 30,618,033
Share in profit for the year	(7,321,584)	(12,275,009)	(47,015,967)	$ (42,185,597)
Ending balance	(7,999,189)	$ 18,419,672	(603,274)	$ 30,618,033
Non-controlling interests [member]
Beginning balance	1,074,081
Share in profit for the year	(315,695)
Ending balance	$ 758,386		$ 1,074,081

License Agreements - Additional

License Agreements - Additional Information (Detail)	1 Months Ended						6 Months Ended	9 Months Ended		12 Months Ended
	Mar. 31, 2019USD ($)	Feb. 28, 2019USD ($)	Jun. 30, 2018USD ($)	Jan. 31, 2018USD ($)	Aug. 31, 2016USD ($)	Aug. 31, 2016SGD ($)	Jun. 30, 2020USD ($)Target	Sep. 30, 2019USD ($)Warrant$ / sharesshares	Sep. 30, 2019SGD ($)Warrantshares	Dec. 31, 2018USD ($)	Dec. 31, 2016USD ($)
Array Biopharma | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Initial upfront payment				$ 12,000,000
Additional payment			$ 11,000,000
Development milestone linked payments estimated			30,000,000
Regulatory milestones linked payments estimated			20,000,000
Commercial milestones linked payments estimated			$ 55,000,000
Notice period for termination of agreement							180 days
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
Revenue recognized											11,294,034
License agreement obligation											$ 0
Almirall | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Agreement date							Dec. 31, 2015
Agreement amended date							Mar. 31, 2018
CSL Limited | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Regulatory milestones linked payments estimated							$ 95,000,000
First Payment							30,000,000
Sales mile stones linled payments estimated							$ 655,000,000
CSL Limited | License Agreements | Top of Range
Disclosure Of Transactions Between Related Parties [Line Items]
Percentage of entity's revenue							10.00%
Hyundai Pharm Co., Ltd. | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Agreement date											Oct. 31, 2015
Option payment received											$ 250,000
Payment to third parties as payment for proceeds from out-licensing agreement											125,000
Remaining performance obligation											$ 0
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
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
Number of targets to select | Target							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
Number of warrants received in exchange for surrender of residual rights | Warrant								599,445	599,445
BioGenetics Co. Ltd | License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Initial upfront payment		2,000,000
Percentage of sublicense agreement ceiling	10.00%
Upfront payment	$ 1,000,000
Remaining performance obligation	0	0
License Cost	82,259
BioGenetics Co. Ltd | License Agreements | Top of Range
Disclosure Of Transactions Between Related Parties [Line Items]
Sales and development milestone payments	$ 8,000,000
Sales mile stones linled payments estimated		$ 11,000,000

Loss Before Income Tax - Schedu

Loss Before Income Tax - Schedule of Other Gains and Losses (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Profit Loss [Abstract]
Net foreign exchange (losses) gains	$ 303,350	$ (110,880)
(Loss) Gain on disposal of property, plant and equipment	359	(70,490)
Net loss on fair value changes of financial assets at fair value through profit or loss	(9,254)
Loss on lease modification		(64,287)
Others	96,980	8,313
Other gains and losses	$ 391,435	$ (237,344)

Loss Before Income Tax - Summar

Loss Before Income Tax - Summary of Finance costs (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Profit Loss [Abstract]
Other interest expenses	$ 274,124	$ 171,270
Interest on government loans	213,681	218,725
Interest on loans from shareholders	169,707
Interest on lease liabilities	20,125	11,911
Finance costs	$ 677,637	$ 401,906

Loss Before Income Tax - Sche_2

Loss Before Income Tax - Schedule of Depreciation and Amortization (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 151,000	$ 256,158
Property, Plant and Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	16,130	118,521
Right-of-Use Assets
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	132,913	135,247
Computer Software
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 1,957	$ 2,390

Loss Before Income Tax - Sche_3

Loss Before Income Tax - Schedule of Employee Benefits Expense (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Profit Loss [Abstract]
Short-term benefits	$ 2,042,348	$ 2,767,625
Post-employment benefits	123,693	203,330
Share-based payments
Equity-settled		76,648
Cash-settled	166,992	78,776
Total employee benefits expense	2,333,033	3,126,379
Employee benefits expense by function
General and administrative expenses	2,015,024	2,243,140
Research and development expenses	318,009	883,239
Total employee benefits expense	$ 2,333,033	$ 3,126,379

Loss Before Income Tax - Additi

Loss Before Income Tax - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
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)	6 Months Ended
	Jun. 30, 2019USD ($)
Current tax
In respect of the current period	$ 475,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	1 Months Ended		6 Months Ended
	Mar. 31, 2019	Feb. 28, 2019	Jun. 30, 2020	Jun. 30, 2019
Major Components Of Tax Expense Income [Line Items]
Taxable income			$ (7,321,584)	$ (11,800,009)
Provision for income tax				$ 475,000
Singapore
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate			17.00%	17.00%
Taxable income			$ 0	$ 0
Provision for income tax	$ 450,000	$ 450,000	$ 0	$ 0
Singapore | BioGenetics Co. Ltd | License Agreements
Major Components Of Tax Expense Income [Line Items]
Upfront payments collected	$ 3,000,000	$ 3,000,000
Tax withholding rate	15.00%	15.00%
Taiwan
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			5.00%
Australia
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate			30.00%	30.00%
Taxable income			$ 0	$ 0
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	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share [Abstract]
Basic and diluted loss per share	$ (0.04)	$ (0.08)

Loss Per Share - Summary of Los

Loss Per Share - Summary of Loss and Weighted Average Number of Ordinary Shares Outstanding (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share [Abstract]
Loss used in the computation of basic and diluted loss per share	$ (7,005,889)	$ (12,275,009)
Weighted-average number of ordinary shares in the computation of basic loss per share	189,954,970	160,248,940

Loss Per Share - Additional Inf

Loss Per Share - Additional Information (Detail) - shares	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share [Abstract]
Anti-dilutive outstanding employee share options	8,179,975	2,370,640

Share-based Payment Arrangeme_3

Share-based Payment Arrangements - Additional Information (Detail)

1 Months Ended

6 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

Jun. 30, 2020USD ($)shares

Jun. 30, 2019USD ($)shares

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2017TWD ($)

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

Anti-dilutive outstanding employee share options

8,179,975

2,370,640

Compensation costs recognized | $

$ 0

$ 76,648

Recognized compensation liabilities, Non-current | $

253,596

$ 184,870

Other Payable

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

Recognized compensation liabilities, Current | $

$ 885,343

755,787

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

13,841,879

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 | $

$ 2

$ 2.03

Recognized total expenses | $

$ 166,992

$ 78,776

Long Term Incentive Plan Granted in 2017

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

Long term incentive plan bonus entitlement units granted

1,462,000

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

Long term incentive plan bonus entitlement units granted

104,000

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

241,142

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

Long Term Incentive Plan Granted in 2019 | 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

Share-based Payment Arrangeme_4

Share-based Payment Arrangements - Summary of Employee Share Options (Detail)	6 Months Ended
	Jun. 30, 2020shares$ / shares	Jun. 30, 2019shares$ / shares
July 2010 to July 2016
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Beginning of Period | shares	6,670,356	6,822,523
Number of Options, Forfeited | shares	0	(32,167)
Number of Options, Ending of Period | shares	6,670,356	6,790,356
Options exercisable, end of period | shares	6,670,356	6,595,294
Weighted- average Exercise Price, Beginning of Period | $ / shares	$ 1.43	$ 1.41
Weighted- average Exercise Price, Forfeited | $ / shares		2.26
Weighted- average Exercise Price, End of Period | $ / shares	1.43	1.41
Weighted- average Exercise Price, Exercisable End of Period | $ / shares	$ 1.43	$ 1.38
September 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Beginning of Period | shares	501,167	698,167
Number of Options, Forfeited | shares		(67,000)
Number of Options, Ending of Period | shares	501,167	631,167
Options exercisable, end of period | shares	501,167
Weighted- average Exercise Price, Beginning of Period | $ / shares	$ 1.28	$ 1.28
Weighted- average Exercise Price, Forfeited | $ / shares		1.28
Weighted- average Exercise Price, End of Period | $ / shares	1.28	$ 1.28
Weighted- average Exercise Price, Exercisable End of Period | $ / shares	$ 1.28

Share-based Payment Arrangeme_5

Share-based Payment Arrangements - Summary of Outstanding Options (Detail)	6 Months Ended
	Jun. 30, 2020$ / shares
July 2010
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	0 years
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 year
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 years
July 2013
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	3 years
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 years
July 2015
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	5 years
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 years
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 years 2 months 12 days

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, 2017yr$ / shares	Jul. 31, 2016yr$ / shares	Jul. 31, 2015yr$ / shares	Jul. 31, 2014yr$ / shares	Jul. 31, 2013yr$ / shares	Jul. 31, 2012yr$ / shares	Jul. 31, 2011yr$ / shares	Jul. 31, 2010yr$ / shares
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	1.10%	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	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Long Term Incentive Plan Granted in 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	1,160,001	1,479,334
Awards forfeited	(253,000)	(164,667)
Ending balance	907,001	1,314,667
Balance exercisable, end of period	867,000	487,333
Long Term Incentive Plan Granted in 2018
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	168,089	241,142
Awards forfeited	(38,466)	(38,141)
Ending balance	129,623	203,001
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	491,020
Awards forfeited	(104,070)
Ending balance	386,950

Financial Instruments - Fair Va

Financial Instruments - Fair Value of Financial Instruments Measured at Fair Value on Recurring Basis (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Financial assets at fair value through profit or loss
Derivative financial assets	$ 59,002	$ 68,256
Financial assets at fair value through other comprehensive income
Investments in equity instruments at fair value through other comprehensive income	57,829	132,160
Financial liabilities at fair value through profit or loss
Derivative financial liabilities	262,350	262,350
Fair Value Measured on Recurring Basis
Financial assets at fair value through profit or loss
Derivative financial assets	59,002	68,256
Financial assets at fair value through other comprehensive income
Investments in equity instruments at fair value through other comprehensive income	57,829	132,160
Financial liabilities at fair value through profit or loss
Derivative financial liabilities	262,350	262,350
Fair Value Measured on Recurring Basis | Level 3
Financial assets at fair value through profit or loss
Derivative financial assets	59,002	68,256
Financial assets at fair value through other comprehensive income
Investments in equity instruments at fair value through other comprehensive income	57,829	132,160
Financial liabilities at fair value through profit or loss
Derivative financial liabilities	$ 262,350	$ 262,350

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - USD ($)	6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019	Dec. 31, 2019
Disclosure Of Financial Instruments [Line Items]
Transfer between Level 1 and 2, assets	$ 0			$ 0
Bottom of Range | Historical Volatility For Shares Measurement Input
Disclosure Of Financial Instruments [Line Items]
Percentage of historical volatility used.	92.60%
Discount For Lack Of Marketability
Disclosure Of Financial Instruments [Line Items]
Discount rate	10.00%
Increase decrease in discount rate	1.00%
Decrease in fair value	$ 723
Discount For Lack Of Control
Disclosure Of Financial Instruments [Line Items]
Discount rate	10.00%
Increase decrease in discount rate	1.00%
Decrease in fair value	$ 723
Market Bond Yield Curve And Risk Free Rate Premium | Bottom of Range | Discount Rate Measurement Input
Disclosure Of Financial Instruments [Line Items]
Percentage of warrants and convertibility right determine.	13.19%
Market Bond Yield Curve And Risk Free Rate Premium | Top of Range | Discount Rate Measurement Input
Disclosure Of Financial Instruments [Line Items]
Percentage of warrants and convertibility right determine.	14.12%
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%
Decrease (increase) in pre-tax loss	$ 74,189	$ 76,812
Level 3 | Historical Volatility For Shares Measurement Input
Disclosure Of Financial Instruments [Line Items]
Historical volatility	84.63%			41.87%

Financial Instruments - Summary

Financial Instruments - Summary of Categories of Financial Instruments (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Financial assets at fair value through profit or loss
Derivative financial assets	$ 59,002	$ 68,256
Financial assets at amortized cost	13,935,520	22,311,107
Financial assets at fair value through other comprehensive income
Equity instruments	57,829	132,160
Financial liabilities
Derivative financial liabilities	262,350	262,350
Financial liabilities at amortized cost	$ 20,937,485	$ 21,963,089

Financial Instruments - Summar

Financial Instruments - Summary of Significant Financial Assets and Liabilities Denominated in Foreign Currencies (Detail)	6 Months Ended			12 Months Ended
	Jun. 30, 2020SGD ($)	Jun. 30, 2020SGD ($)	Jun. 30, 2020SGD ($)GBP (£)	Dec. 31, 2019SGD ($)	Dec. 31, 2019SGD ($)	Dec. 31, 2019SGD ($)GBP (£)	Jun. 30, 2020GBP (£)	Dec. 31, 2019GBP (£)
Disclosure of detailed information about financial instruments [abstract]
Financial assets, Foreign Currencies	$ 1,497,039	$ 1,497,039	$ 1,497,039	$ 2,538,168	$ 2,538,168	$ 2,538,168	£ 689,889	£ 999,471
Financial assets, Exchange Rate		0.7170	1.2327		0.7431	1.3187
Financial assets, Carrying Amount	1,073,377	$ 1,073,377	$ 1,073,377	1,886,160	$ 1,886,160	$ 1,886,160	£ 850,455	£ 1,318,000
Financial liabilities, Foreign Currencies	$ 15,495,421	15,495,421	15,495,421	$ 15,126,578	15,126,578	15,126,578
Financial liabilities, Exchange Rate	71.7			74.31
Financial Liabilities, Carrying Amount	$ 11,110,218	$ 11,110,218	$ 11,110,218	$ 11,240,843	$ 11,240,843	$ 11,240,843

Financial Instruments - Sensiti

Financial Instruments - Sensitivity Analysis of Foreign Currency Risk (Detail)	6 Months Ended
	Jun. 30, 2020SGD ($)	Jun. 30, 2020GBP (£)	Jun. 30, 2019SGD ($)
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	$ (501,842)	£ 42,523	$ (504,330)

Transactions with Related Par_3

Transactions with Related Parties - Schedule of a Related Party Name and Category (Detail)	6 Months Ended
	Jun. 30, 2020
JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Related party name	JANK Howden Pty Ltd
Related party category	Related party in substance
Others
Disclosure Of Transactions Between Related Parties [Line Items]
Related party name	Others
Related party category	Key Management Personnel

Transactions with Related Par_4

Transactions with Related Parties - Schedule of Loans from Related Parties (Detail) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Line Items]
Loans from related parties	$ 551,852	$ 552,426
Related Party in Substance / JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Loans from related parties	501,684	502,205
Key Management Personnel / Others
Disclosure Of Transactions Between Related Parties [Line Items]
Loans from related parties	$ 50,168	$ 50,221

Transactions with Related Par_5

Transactions with Related Parties - Schedule of Interest Payable from Related Parties (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Line Items]
Interest payable from related parties	$ 55,807	$ 13,750
Related Party in Substance / JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Interest payable from related parties	50,734	12,500
Key Management Personnel / Others
Disclosure Of Transactions Between Related Parties [Line Items]
Interest payable from related parties	$ 5,073	$ 1,250

Transactions with Related Par_6

Transactions with Related Parties - Schedule of Interest Expense from Related Parties (Detail)	6 Months Ended
	Jun. 30, 2020USD ($)
Disclosure Of Transactions Between Related Parties [Line Items]
Interest expense from related parties	$ 41,484
Related Party in Substance / JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Interest expense from related parties	37,713
Key Management Personnel / Others
Disclosure Of Transactions Between Related Parties [Line Items]
Interest expense from related parties	$ 3,771

Transactions with Related Par_7

Transactions with Related Parties - Schedule of Key Management Personnel Compensation (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Transactions Between Related Parties [Abstract]
Short-term employee benefits	$ 927,751	$ 1,131,718
Post-employment benefits	43,254	57,289
Share-based payments recognized	166,992	106,526
Key management personnel compensation	$ 1,137,997	$ 1,295,533

Other Items - Additional Inform

Other Items - Additional Information (Detail)	Sep. 04, 2020$ / shares
Disclosure of classes of share capital [abstract]
Nominal or par value	$ 0.01

Segment Information - Additiona

Segment Information - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2020Segment	Jun. 30, 2019USD ($)
Disclosure Of Operating Segments [Line Items]
Number of reportable segment | Segment	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 Company Revenue from Major Products and Services (Detail)	6 Months Ended
	Jun. 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