ASLAN Pharmaceuticals (ASLN) 20-F 23 Apr 21 2020 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2020shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Registrant Name	ASLAN Pharmaceuticals Ltd
Entity Central Index Key	0001722926
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding	237,663,300
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity File Number	001-38475
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	83 Clemenceau Avenue #12-03 UE Square
Entity Address, Country	SG
Entity Address, Postal Zip Code	239920
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Registration Statement	false
Document Accounting Standard	International Financial Reporting Standards
ICFR Auditor Attestation Flag	false
American Depositary Shares (ADSs), each representing five ordinary shares, par value NT$10 per ordinary share
Document Information [Line Items]
Title of 12(b) Security	American Depositary Shares (ADSs), each representing five ordinary shares, par value $0.01 per ordinary share
Trading Symbol	ASLN
Security Exchange Name	NASDAQ
Ordinary shares, par value NT$10 per share
Document Information [Line Items]
Title of 12(b) Security	Ordinary shares, par value $0.01 per share
Security Exchange Name	NASDAQ
No Trading Symbol Flag	true
Business Contact
Document Information [Line Items]
Contact Personnel Name	Carl Firth
Entity Address, Address Line One	83 Clemenceau Avenue #12-03 UE Square
Entity Address, Country	SG
Entity Address, Postal Zip Code	239920
Contact Personnel Email Address	investor@aslanpharma.com

Consolidated Balance Sheets

Consolidated Balance Sheets	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
CURRENT ASSETS
Cash and cash equivalents (Note 6)	$ 14,324,371	$ 22,203,031
Other receivables (Note 18)	528,841
Prepayments	511,208	68,923
Financial assets at fair value through profit or loss (Notes 7 and 25)	137,926
Total current assets	15,502,346	22,271,954
NON-CURRENT ASSETS
Financial assets at fair value through profit or loss (Notes 7 and 25)	137,926	68,256
Financial assets at fair value through other comprehensive income (Notes 8 and 25)		132,160
Property, plant and equipment, net (Note 10)	13,387	38,333
Right-of-use assets (Note 11)	462,550	727,866
Intangible assets (Notes 12 and 17)	160	2,845
Refundable deposits	103,307	108,076
Total non-current assets	579,404	1,077,536
TOTAL ASSETS	16,081,750	23,349,490
CURRENT LIABILITIES
Trade payables	2,319,558	1,871,843
Other payables (Notes 13 and 21)	4,280,409	3,246,842
Current borrowings (Notes 14 and 24)	2,900,971
Current borrowings from related parties (Notes 14, 24 and 26)	617,912
Lease liabilities – current (Note 11)	271,624	264,543
Financial liabilities at fair value through profit or loss (Notes 7 and 25)	267,000
Total current liabilities	10,657,474	5,383,228
NON-CURRENT LIABILITIES
Financial liabilities at fair value through profit or loss (Notes 7 and 25)		262,350
Long-term borrowings (Notes 14 and 24)	15,183,421	17,065,305
Long-term borrowings from related parties (Notes 14, 24 and 26)		566,176
Lease liabilities – non-current (Note 11)	281,149	490,835
Other non-current liabilities (Note 21)	111,990	184,870
Total non-current liabilities	15,576,560	18,569,536
TOTAL LIABILITIES	26,234,034	23,952,764
DEFICIT ATTRIBUTABLE TO STOCKHOLDERS OF THE COMPANY (Note 16)
Ordinary shares	61,826,237	61,366,844
Capital surplus	123,582,460	116,495,710
Accumulated deficits	(195,682,714)	(179,484,825)
Other reserves	(178,948)	(55,084)
Total deficit attributable to stockholders of the Company	(10,452,965)	(1,677,355)
NON-CONTROLLING INTERESTS	300,681	1,074,081
Total deficit	(10,152,284)	(603,274)
TOTAL LIABILITIES AND EQUITY	$ 16,081,750	$ 23,349,490

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement Of Comprehensive Income [Line Items]
NET REVENUE			$ 3,000,000
COST OF REVENUE			(407,259)
GROSS PROFIT			2,592,741
OPERATING EXPENSES (Notes 15, 18 and 21)
General and administrative expenses		$ (7,169,177)	(8,511,699)	$ (10,513,707)
Research and development expenses		(9,314,120)	(16,586,617)	(31,834,364)
Total operating expenses		(16,483,297)	(25,098,316)	(42,348,071)
IMPAIRMENT LOSS ON INTANGIBLE ASSETS (Note 12)			(23,073,400)
LOSS FROM OPERATIONS (Note 18)		(16,483,297)	(45,578,975)	(42,348,071)
NON-OPERATING INCOME AND EXPENSES
Interest income		592	150,610	268,330
Other income (Note 18a)		888,046		187,244
Other gains and losses (Note 18b)		(129,299)	(327,558)	213,243
Finance costs (Notes 18c and 24)		(1,247,331)	(901,612)	(491,904)
Total non-operating income and expenses		(487,992)	(1,078,560)	176,913
LOSS BEFORE INCOME TAX		(16,971,289)	(46,657,535)	(42,171,158)
INCOME TAX EXPENSE (Note 19)		0	(408,002)	(14,439)
NET LOSS FOR THE YEAR		(16,971,289)	(47,065,537)	(42,185,597)
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		(123,864)	(55,084)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR		(17,095,153)	(47,120,621)	(42,185,597)
NET LOSS ATTRIBUTABLE TO
Stockholders of the Company		(16,197,889)	(47,015,967)	(42,185,597)
Non-controlling interests		(773,400)	(49,570)
NET LOSS FOR THE YEAR		(16,971,289)	(47,065,537)	(42,185,597)
TOTAL COMPREHENSIVE LOSS ATTRIBUTABLE TO
Stockholders of the Company		(16,321,753)	(47,071,051)	(42,185,597)
Non-controlling interests		(773,400)	(49,570)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR		$ (17,095,153)	$ (47,120,621)	$ (42,185,597)
LOSS PER ORDINARY SHARE/ EQUIVALENT ADS (Note 20)
Basic and diluted		$ (0.08)	$ (0.29)	$ (0.28)
American Depositary Share
LOSS PER ORDINARY SHARE/ EQUIVALENT ADS (Note 20)
Basic and diluted	[1]	$ (0.40)	$ (1.45)	$ (1.40)
[1]	Each ADS represents five ordinary shares.

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($)	Total	Ordinary Shares	Capital Surplus	Capital SurplusOrdinary Shares	Capital SurplusShare Options Reserve	Capital SurplusOther	Accumulated Deficits	Comprehensive Income	Non-controlling Interests
Beginning balance at Dec. 31, 2017	$ 35,513,436	$ 41,514,016	$ 84,282,681	$ 78,384,290	$ 5,898,391		$ (90,283,261)
Beginning balance, shares at Dec. 31, 2017		130,128,940
Issuance of new share capital	42,180,000	$ 10,073,977	32,106,023	32,106,023
Issuance of new share capital, shares		30,000,000
Transaction costs attributable to the issuance of ordinary shares	(5,388,866)		(5,388,866)	(5,388,866)
Issuance of ordinary shares under employee share option plan	48,000	$ 39,226	8,774	41,915	(33,141)
Issuance of ordinary shares under employee share option plan, share		120,000
Recognition of employee share options by the Company (Note 21)	451,060		451,060		451,060
Net loss	(42,185,597)						(42,185,597)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(42,185,597)						(42,185,597)
Ending balance at Dec. 31, 2018	30,618,033	$ 51,627,219	111,459,672	105,143,362	6,316,310		(132,468,858)
Ending balance, shares at Dec. 31, 2018		160,248,940
Issuance of new share capital	14,733,015	$ 9,660,993	5,072,022	5,072,022
Issuance of new share capital, shares		29,466,030
Transaction costs attributable to the issuance of ordinary shares	(1,444,791)		(1,444,791)	(1,444,791)
Issuance of ordinary shares under employee share option plan	24,000	$ 78,632	(54,632)	29,598	(84,230)
Issuance of ordinary shares under employee share option plan, share		240,000
Recognition of employee share options by the Company (Note 21)	42,511		42,511		42,511
Changes in percentage of ownership interests in subsidiary (Note 22)			1,376,349			$ 1,376,349			$ (1,376,349)
Equity component of long-term debt borrowed by the Company	44,579		44,579			44,579
Net loss	(47,065,537)						(47,015,967)		(49,570)
Other comprehensive income (loss) net of income tax	(55,084)							$ (55,084)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(47,120,621)						(47,015,967)	(55,084)	(49,570)
Net increase in non-controlling interests	2,500,000								2,500,000
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, shares at Dec. 31, 2019		189,954,970
Issuance of new share capital	7,643,240	$ 459,393	7,183,847	7,183,847
Issuance of new share capital, shares		19,720,500
Transaction costs attributable to the issuance of ordinary shares	(229,297)		(229,297)	(229,297)
Recognition of employee share options by the Company (Note 21)	132,200		132,200		132,200
Net loss	(16,971,289)						(16,197,889)		(773,400)
Other comprehensive income (loss) net of income tax	(123,864)							(123,864)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(17,095,153)						(16,197,889)	(123,864)	(773,400)
Ending balance at Dec. 31, 2020	$ (10,152,284)	$ 61,826,237	$ 123,582,460	$ 115,754,741	$ 6,406,791	$ 1,420,928	$ (195,682,714)	$ (178,948)	$ 300,681
Ending balance, shares at Dec. 31, 2020		209,675,470

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Loss before income tax	$ (16,971,289)	$ (46,657,535)	$ (42,171,158)
Adjustments for:
Depreciation expenses	295,072	441,004	235,410
Amortization expenses	2,685	4,347	6,355
Net loss (gain) on fair value changes of financial assets and liabilities at fair value through profit or loss	(78,038)	46,985	(60,004)
Finance costs	1,247,331	901,612	491,904
Interest income	(592)	(150,610)	(268,330)
Compensation costs recognized of share-based payment transactions	345,836	43,783	1,289,737
Loss (Gain) on disposal of property, plant and equipment	(968)	74,195
Unrealized gain on foreign exchange, net	206,457	135,344	(256,918)
Impairment loss recognized on intangible assets		23,073,400
Loss on lease modification		64,287
Gain on disposal of licensed rights			(187,244)
Changes in operating assets and liabilities
Increase in other receivables	(528,841)
Decrease (Increase) in prepayments	(442,285)	114,676	(111,653)
(Decrease) Increase in trade payables	447,715	(3,443,894)	1,417,446
(Decrease) Increase in other payables	425,825	(156,874)	(108,947)
Cash used in operations	(15,051,092)	(25,509,280)	(39,723,402)
Interest received	592	150,610	268,330
Interest paid	(2,490)	(36,037)
Income tax (paid) incentive		(408,002)	(14,439)
Net cash used in operating activities	(15,052,990)	(25,802,709)	(39,469,511)
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for property, plant and equipment	(5,056)	(2,992)	(80,262)
Proceeds from disposal of property, plant and equipment	1,214	5,826
Payments for intangible assets			(23,002,895)
Decrease in refundable deposits	4,769	2,546	(11,133)
Net cash (used in)/generated from investing activities	927	5,380	(23,094,290)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from long-term borrowings		3,250,000	4,060,357
Repayment of the principal portion of lease liabilities	(202,605)	(243,265)
Repayment of the interest portion of lease liabilities	(37,935)
Proceeds from exercise of employee share options		24,000	48,000
Proceeds from new shares issued	7,643,240	14,733,015	42,180,000
Payments for transaction costs attributable to the issuance of ordinary shares	(229,297)	(1,172,291)	(5,388,866)
Proceeds from non-controlling interests		2,500,000
Net cash generated in financing activities	7,173,403	19,091,459	40,899,491
NET DECREASE IN CASH AND CASH EQUIVALENTS	(7,878,660)	(6,705,870)	(21,664,310)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	22,203,031	28,908,901	50,573,211
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 14,324,371	$ 22,203,031	$ 28,908,901

General Information

General Information	12 Months Ended
	Dec. 31, 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 and is the listing vehicle for the listing on the Nasdaq Global Market sponsored with its issuance of American Depositary Shares (“ADSs”) in the United States. ASLAN Cayman and its subsidiaries (collectively referred to as the "Company”) is a clinical-stage immunology focused biopharmaceutical company developing innovative treatments to transform the lives of patients. The Company’s portfolio is led by ASLAN004, a potential first-in-class human monoclonal antibody that binds to the IL-13 receptor α1 subunit (IL-13Rα1), blocking signaling of two pro-inflammatory cytokines, IL-4 and IL-13 which are central to triggering symptoms of atopic dermatitis, such as redness and itching of the skin. The main businesses and intragroup relationships of the Company were as follows as of December 31, 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 ASLAN Pharmaceuticals Pte. Ltd. was incorporated in Singapore in April 2010 and ASLAN Pharmaceuticals Limited was incorporated in Cayman Islands in June 2014 as the listing vehicle for the initial public offering and listing on the Taipei Exchange, or TPEx. The Company’s ADSs have been listed on the Nasdaq Global Market since May 2018 and the ordinary shares were previously listed on TPEx. In August 2020, the Company’s ordinary shares ceased trading on TPEx, and in September 2020, the Company’s shareholders approved the cessation of the public company status in Taiwan, resulting in Nasdaq being the primary listing of the Company’s securities. In September 2020, the Company received confirmation from the Financial Supervisory Commission of Taiwan, or the FSC, confirming the removal of the public company status in Taiwan. As a result, the Company is no longer bound by the rules and regulations of the FSC or TPEx. The Company has financed its operations to date primarily through the issuance of common shares. The Company has incurred net losses since inception. Please refer to Notes 22, 23 and 28 for details of the Company’s current fundraising 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	12 Months Ended
	Dec. 31, 2020
Disclosure Of Authorization To Issue Financial Statements [Abstract]
Approval of Financial Statements	2. APPROVAL OF FINANCIAL STATEMENTS The consolidated financial statements were approved by the Company’s board of directors on April 22, 2021.

Application of New Amended and

Application of New Amended and Revised Standards and Interpretations	12 Months Ended
	Dec. 31, 2020
Disclosure Of Initial Application Of Standards Or Interpretations [Abstract]
Application of New Amended and Revised Standards and Interpretations	3. 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 material impact on disclosures or amounts recognized in the Company’ consolidated financial statements. b. New and revised IFRSs issued but not yet effective At the new and revised that have been issued but are not yet effective New IFRSs Description IFRS 17 Insurance Contracts IFRS 10 and IAS 28 (amendments) Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to IAS 1 Classification of Liabilities as Current or Non-current Amendments to IFRS 3 Reference to the Conceptual Framework Amendments to IAS 16 Property, Plant and Equipment—Proceeds before Intended Use Amendments to IAS 37 Onerous Contracts – Cost of Fulfilling a Contract Annual Improvements to IFRS Standards 2018-2020 Cycle Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 9 Financial Instruments, IFRS 16 Leases, and IAS 41 Agriculture The directors do not expect that the adoption of the Standards listed above will have a material impact on the financial statements of the Company in future periods.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Disclosure Of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Statement of compliance The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated. The accompanying consolidated financial statements have been prepared in conformity with IFRSs issued by the IASB. b. Basis of preparation The consolidated financial statements have been prepared on the historical cost basis except for financial instruments and long term incentive plan payable arising from cash-settled share-based payment arrangements which are measured at fair value. g. Classification of current and non-current assets and liabilities Current assets include: 1) Assets held primarily for the purpose of trading; 2) Assets expected to be realized within 12 months after the reporting period; and 3) Cash and cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. Current liabilities include: 1) Liabilities held primarily for the purpose of trading; 2) Liabilities due to be settled within 12 months after the reporting period; and 3) Liabilities for which the Company does not have an unconditional right to defer settlement for at least 12 months after the reporting period. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. Assets and liabilities that are not classified as current are classified as non-current. i. Basis of consolidation The consolidated financial statements include the financial statements of ASLAN Cayman and entities controlled by ASLAN Cayman (its subsidiaries). The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries) made up to 31 December each year. Control is achieved when the Company: • Has the power over the investee; • Is exposed, or has rights, to variable returns from its involvement with the investee; and • Has the ability to use its power to affects its returns. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. When the Company has less than a majority of the voting rights of an investee, it considers that it has power over the investee when the voting rights are sufficient to give it the practical ability to direct the relevant activities of the investee unilaterally. The Company considers all relevant facts and circumstances in assessing whether or not the Company’s voting rights in an investee are sufficient to give it power, including: • The size of the Company’s holding of voting rights relative to the size and dispersion of holdings of the other vote holders; • Potential voting rights held by the Company, other vote holders or other parties; • Rights arising from other contractual arrangements; and • Any additional facts and circumstances that indicate that the Company has, or does not have, the current ability to direct the relevant activities at the time that decisions need to be made, including voting patterns at previous shareholders’ meetings. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired or disposed of during the year are included in profit or loss from the date the Company gains control until the date when the Company ceases to control the subsidiary. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between the members of the Company are eliminated on consolidation. Non-controlling interests in subsidiaries are identified separately from the Company’s equity therein. Those interests of non-controlling shareholders that are present ownership interests entitling their holders to a proportionate share of net assets upon liquidation may initially be measured at fair value or at the non-controlling interests’ proportionate share of the fair value of the acquiree’s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Other non-controlling interests are initially measured at fair value. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in equity. Profit or loss and each component of other comprehensive income are attributed to the stockholders of the Company and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the stockholders of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. Changes in the Company’s ownership interests in subsidiaries that do not result in the Company losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the interests of the Company and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to stockholders of the Company. See Note 9 for detailed information on subsidiaries (including percentages of ownership and main businesses). j. Foreign currencies The reporting currency of the Company is the U.S. dollar. The functional currency of the majority of the Company’s entities is the U.S. dollar. Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the end of the reporting period. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the year are converted into the functional currencies at the applicable rates of exchange prevailing at the dates of the transactions. Exchange differences are recognized in “other gains and losses, net” in the consolidated statement of comprehensive loss. f. Property, plant and equipment Property, plant and equipment are stated at cost, less recognized accumulated depreciation and accumulated impairment loss. Depreciation is recognized using the straight-line method. Each significant part is depreciated separately. The estimated useful lives, residual values and depreciation methods are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the respective asset and is recognized in profit or loss. g. Intangible assets 1) Intangible assets acquired separately Intangible assets with finite useful lives that are acquired separately are initially measured at cost and subsequently measured at cost, less accumulated amortization and accumulated impairment loss. Amortization is recognized on a straight-line basis. The estimated useful lives, residual values, and amortization methods are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are measured at cost, less accumulated impairment loss. 2) Internally-generated intangible assets - research and development expenditures Expenditure on research activities is recognized as an expense in the period in which it is incurred. An internally-generated intangible asset arising from the development phase of an internal project is recognized only if all of the following have been demonstrated: a) The technical feasibility of completing the intangible asset so that it will be available for use or sale; b) The intention to complete the intangible asset and use or sell it; c) The ability to use or sell the intangible asset; d) The manner in which intangible asset will generate probable future economic benefits; e) The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and f) The ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognized for internally-generated intangible assets is the sum of the expenditure incurred from the date when an intangible asset first meets the recognition criteria listed above. Subsequent to initial recognition, they are measured on the same basis as intangible assets that are acquired separately. 3) Derecognition of intangible assets An intangible asset is derecognised on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognised in profit or loss when the asset is derecognised. h. Impairment of tangible and intangible assets At the end of each reporting period, the Company reviews the carrying amounts of its tangible and intangible assets in order to determine whether there is any indication that those assets have suffered any impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. When it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Intangible assets with indefinite useful lives and intangible assets not yet available are not subject to amortization, but are tested annually for impairment or more frequently if there are indicators of impairment. In respect of the impairment indicators, the Company considers both internal and external sources of information to determine whether an asset may be impaired, which may include the significant underperformance of the business in relation to expectations, significant negative industry or economic trends, and significant changes or planned changes with adverse effects in the use of the assets, as well as the internal reporting which indicates the economic performance of an asset is worse than expected. If any such indicators exist, the Company will estimate the recoverable amount of such indefinite-lived intangible asset and compare it with its carrying amount. The recoverable amount is the higher of fair value, less costs to sell and value in use. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount, with the resulting impairment loss recognized in profit or loss. When an impairment loss is subsequently reversed, the carrying amount of the corresponding asset or cash-generating unit is increased to the revised estimate of its recoverable amount, but only to the extent of the carrying amount that would have been determined had no impairment loss been recognized on the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognized in profit or loss. i. Financial instruments Financial assets and financial liabilities are recognized when a Company entity becomes a party to the contractual provisions of the instruments. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issuance of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss (i.e., FVTPL)) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss. 1) Financial assets All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. a) Measurement categories Financial assets are classified into the following categories: Financial assets at FVTPL, financial assets at amortized cost and equity instruments at fair value through other comprehensive income (i.e., FVTOCI). i. Financial assets at FVTPL Derivative financial assets are classified as at FVTPL when such a financial asset is mandatorily classified as at FVTPL. Financial assets at FVTPL are subsequently measured at fair value, with any gains or losses arising on remeasurement recognized in other gains or losses. Fair value is determined in the manner described in Note 25. ii. Financial assets at amortized cost A financial asset shall be measured at amortized cost if both of the following conditions are met: i) The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and ii) The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. For the financial assets measured at amortized cost (including cash and cash equivalents and refundable deposits), the Company applies the effective interest method to the gross carrying amount at amortized cost less any impairment from initial recognition. Any foreign exchange gains and losses are recognized in profit or loss. Interest income is calculated by applying the effective interest rate to the gross carrying amount of such a financial asset. Cash equivalents include time deposits, which are highly liquid, readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. These cash equivalents are held for the purpose of meeting short-term cash commitments. iii. Investments in equity instruments at FVTOCI On initial recognition, the Company may make an irrevocable election to designate investments in equity instruments as at FVTOCI. Designation as at FVTOCI is not permitted if the equity investment is held for trading or if it is contingent consideration recognized by an acquirer in a business combination. Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognized in other comprehensive income and accumulated in other equity. The cumulative gain or loss will not be reclassified to profit or loss on disposal of the equity investments; instead, it will be transferred to retained earnings. Dividends on these investments in equity instruments are recognized in profit or loss when the Company’s right to receive the dividends is established, unless the dividends clearly represent a recovery of part of the cost of the investment. Fair value hierarchy levels 1 to 3 are based on the degree to which the fair value is observable: • Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; • Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and • Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). b) Impairment of financial assets The Company recognizes a loss allowance for expected credit losses on financial assets at amortized cost. For financial instruments, the Company recognizes lifetime expected credit losses (i.e., ECLs) when there has been a significant increase in credit risk since initial recognition. If, on the other hand, the credit risk on a financial instrument has not increased significantly since initial recognition, the Company measures the loss allowance for that financial instrument at an amount equal to 12-month ECLs. Expected credit losses reflect the weighted average of credit losses with the respective risks of default occurring as the weights. Lifetime ECLs represent the expected credit losses that will result from all possible default events over the expected life of a financial instrument. In contrast, 12-month ECLs represent the portion of lifetime ECLs that is expected to result from default events on a financial instrument that are possible within 12 months after the reporting date. The Company recognizes an impairment gain or loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account. c) Derecognition of financial assets The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expire or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party. On derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. On derecognition of an investment in an equity instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss, and the cumulative gain or loss which had been recognized in other comprehensive income is transferred directly to retained earnings, without recycling through profit or loss. 2) Equity instruments Equity instruments issued by the Company entity are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments issued by the Company entity are recognized at the proceeds received, net of direct issue costs. No gain or loss is recognized in profit or loss on the issuance of the Company’s own equity instruments. 3) Financial liabilities a) Subsequent measurement Except the following situations, all financial liabilities are measured at amortized cost using the effective interest method: 1) Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when such financial liabilities are either held for trading or are designated as at FVTPL. Financial liabilities held for trading are stated at fair value, and any gains or losses on such financial liabilities are recognized in other gains or losses. Fair value is determined in the manner described in Note 25. b) Derecognition of financial liabilities The difference between the carrying amount of a financial liability derecognized and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. When the Company exchanges with the existing lender one debt instrument into another one with the substantially different terms, such exchange is accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability. Similarly, the Company accounts for substantial modification of terms of an existing liability or part of it as an extinguishment of the original financial liability and the recognition of a new liability. It is assumed that the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective rate is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. If the modification is not substantial, the difference between: (1) the carrying amount of the liability before the modification; and (2) the present value of the cash flows after modification is recognised in profit or loss as the modification gain or loss within other gains and losses. 4) Compound instruments The component parts of compound instruments issued by the Company are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. On initial recognition, the fair value of the liability component is estimated using the prevailing market interest rate for similar non-convertible instruments. This amount is recorded as a liability on an amortized cost basis using the effective interest method until extinguished upon conversion or upon the instrument’s maturity date. Any embedded derivative liability is bifurcated and measured at fair value. 5) Derivative financial instruments Derivatives embedded in hybrid contracts that contain financial asset hosts that is within the scope of IFRS 9 are not separated; instead, the classification is determined in accordance with the entire hybrid contract. Derivatives embedded in non-derivative host contracts that are not financial assets that is within the scope of IFRS 9 (e.g. financial liabilities) are treated as separate derivatives when they meet the definition of a derivative; their risks and characteristics are not closely related to those of the host contracts; and the host contracts are not measured at FVTPL. j. Revenue recognition Revenue comprises the fair value of the consideration received or receivable for the out-licensing of experimental drugs that have reached ‘proof of concept’ to business partners for ongoing global development and launch, in the ordinary course of the Company’s activities. Revenue is presented, net of goods and services tax, rebates and discounts. See Note 17 for details of the Company’s licensing agreements. The Company recognizes revenue when it has completed the out-licensing of the experimental drug to business partners, and such partners have accepted the products. Thus, the collectability of the related receivables is reasonably assured. Typically the consideration received from out-licensing may take the form of upfront payments, option payments, milestone payments, and royalty payments on licensed products. To determine revenue recognition for contracts with customers, the Company performs the following five steps: 1) Identify the contract with a customer; 2) Identify the performance obligations in the contract; 3) Determine the transaction price; 4) Allocate the transaction price to the performance obligations in the contract; and 5) Recognize revenue when (or as) the Company satisfies the performance obligations. At the inception of a contract, the Company assesses the goods or services promised within each contract to determine whether each promised good or service is distinct and identify those that are performance obligations. The Company recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Upfront License Fees If a license to the Company’s intellectual property is determined to be distinct from the other performance obligations identified in the arrangement, the Company will recognize revenues from non-refundable, upfront fees allocated to the license when the license is transferred to the licensee and the licensee is able to use and benefit from the license. For licenses that are bundled with other performance obligations, the Company uses judgment to assess the nature of the combined performance obligation to determine whether it is satisfied over time or at a point in time and, if over time, the appropriate method of measuring progress for purposes of recognizing revenue. The Company evaluates the measure of progress at the end of each reporting period and, if necessary, adjusts the measure of performance and related revenue recognition. Milestone Payments At the inception of each contract with customers that includes development or regulatory milestone payments (i.e., the variable consideration), the Company includes some or all amount of variable consideration in the transaction price estimated only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized would not occur when the uncertainty related to the variable consideration is subsequently resolved. Milestone payments that are contingent upon the achievement of events that are uncertain or not controllable, such as regulatory approvals, are generally not considered highly probable of being achieved until those approvals are received. Therefore, they are not included in the transaction price. At the end of each reporting period, the Company evaluates the probability of achievement of such milestone payments and any related constraints and, if necessary, adjusts the Company’s estimate of the overall transaction price. Royalties For arrangements that include sales-based royalties, including commercial milestone payments based on the level of sales, and for which the license is deemed to be the predominant item to which the royalties relate, the Company recognizes revenue at the later of the following: 1) When the subsequent sales occur, or 2) When the performance obligation, to which some or all of the royalty has been allocated, has been satisfied (or partially satisfied). To date, the Company has not recognized any royalty revenue resulting from any of out-licensing arrangements. k. Research and development expenses Elements of research and development expenses primarily include: 1) Payroll and other related costs of personnel engaged in research and development activities; 2) Costs related to preclinical testing of the Company’s technologies under development and clinical trials, such as payments to contract research organizations (“CROs”), investigators and clinical trial sites that conduct the Company’s clinical studies; 3) Costs to develop the product candidates, including raw materials, supplies and product testing related expenses; and 4) Other research and development expenses. Research and development expenses are expensed as incurred when these expenditures relate to the Company’s research and development services and have no alternative future uses. The conditions enabling the capitalization of development costs as an asset have not yet been met and, therefore, all development expenditures are recognized in profit or loss when incurred. l. Leasing 2019 At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company as lessee The Company recognizes right-of-use assets and lease liabilities for all leases at the commencement date of a lease, except for short-term leases and low-value asset leases accounted for applying a recognition exemption where lease payments are recognized as expenses on a straight-line basis over the lease terms. Right-of-use assets are initially measured at cost, which comprises the initial measurement of lease liabilities adjusted for lease payments made at or before the commencement date. Right-of-use assets are subsequently measured at cost less accumulated depreciation and impairment losses and adjusted for any remeasurement of the lease liabilities. Right-of-use assets are presented on a separate line in the consolidated balance sheets. Right-of-use assets are depreciated using the straight-line method from the commencement dates to the earlier of the end of the useful lives of the right-of-use assets or the end of the lease terms. Lease liabilities are initially measured at the present value of the lease payments, which comprise fixed payments and the default fine arises from lease termination. The lease payments are discounted using the interest rate implicit in a lease, if that rate can be readily determined. If that rate cannot be readily determined, the Company uses the its incremental borrowing rate. Subsequently, lease liabilities are measured at amortized cost using the effective interest method, with interest expense recognized over the lease terms. When there is a change in a lease term, the Company remeasures the lease liabilities with a corresponding adjustment to the right-of-use-assets. However, if the carrying amount of the right-of-use assets is reduced to zero, any remaining amount of the remeasurement is recognized in profit or loss. Lease liabilities are presented on a separate line in the consolidated balance sheets. If a change in the scope of the lease, or the consideration of a lease, that was no part of the original terms and conditions of the lease takes place, and both the modification increases the scope of the lease by adding the right to use one or more underlying assets and the consideration for the lease increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract, the Company shall account for a lease modification as a separate lease. For a lease modification that is not accounted for as a separate lease, at the effective date of the lease modification, the Company shall remeasure the lease liability by discounting the revised lease payments using a revised discount rate. The Company shall account for the remeasurement of the lease liability by decreasing the carrying amount of the right-of-use asset to reflect the partial or full termination of the lease for lease modifications that decrease the scope of the lease, shall recognize in profit or loss any gain or loss relating to the partial or full termination of the lease, and shall make a corresponding adjustment to the right-of-use asset for all other lease modification. 2018 Leases are classified as finance leases whenever the terms of a lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. The Company as lessee Operating lease payments are recognized as expenses on a straight-line basis over the lease term. m. Retirement benefits Payments to defined contribution retirement benefit plans are recognized as expenses when employees have rendered services entitling them to the contributions. n. Share-based payment arrangements Equity-settled share-based payments to employees are measured at the fair value of the equity instruments at the grant date. The fair value determined at the grant date of the employee share options is expensed on a straight-line basis over the vesting period, based on the Company’s estimate of the number of employee share options that will eventually vest, with a corresponding increase in “capital surplus - employee share options”. The fair value determined at the grant date of the employee share options is recognized as an expense in full at the grant date when the share options granted vest immediately. At the end of each reporting period, the Company revises its estimate of the number of employee share options expected to vest. The impact of the revision of the original estimates is recognized in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the capital surplus. The fair value of the amount payable to beneficiaries in respect of bonus entitlement unit grants, which are settled in cash, is recognized as an expense with a corresponding increase in liabilities, over the period during which the beneficiaries become unconditionally entitled to payment. The amount is remeasured at each reporting date and at settlement based on the fair value of the bonus entitlement units. Any changes in the liability are recognized in profit or loss. o. Taxation The provision for income tax recognized in profit or loss comprises current and deferred tax. Current tax is income tax paid and payable for the current year based on the taxable

Critical Accounting Judgments a

Critical Accounting Judgments and Key Sources of Estimation Uncertainty	12 Months Ended
	Dec. 31, 2020
Disclosure Of Accounting Judgements And Estimates [Abstract]
Critical Accounting Judgments and Key Sources of Estimation Uncertainty	5.CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY In applying the Company’s accounting policies, which are described in Note 4, the directors are required to make judgements (other than those involving estimations) that have a significant impact on the amounts recognized and to make estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Critical the The below are the critical judgements, apart from those involving estimations (which are presented separately below), that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in financial statements. Fair value measurements and valuation processes Some of the Company’s assets and liabilities are measured at fair value for financial reporting purposes. The Head of Finance is responsible to determine the appropriate valuation techniques and inputs for fair value measurements. In estimating the fair value of an asset or a liability, the Company uses market-observable data to the extent it is available. Where Level 1 inputs are not available, the Company engages third party qualified valuers to assist in performing the valuation. The valuation committee works closely with the qualified external valuers to establish the appropriate valuation techniques and inputs to the model. The senior management team reports to the board of directors of the Company every quarter to explain the cause of fluctuations in the fair value of the assets and liabilities. The valuations of the Company’s assets and liabilities that are measured at fair value are sensitive to changes in one or more unobservable inputs which are considered reasonably possible within the next financial year. Further information on the carrying amounts of these assets and the sensitivity of those amounts to changes in unobservable inputs are provided in Note 25.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2020
Cash And Cash Equivalents [Abstract]
Cash and Cash Equivalents	6. CASH AND CASH EQUIVALENTS December 31, December 31, 2019 2020 Cash in hand $ 1,723 $ 1,709 Cash in banks 22,201,308 14,322,662 $ 22,203,031 $ 14,324,371

Financial Instruments at Fair V

Financial Instruments at Fair Value Through Profit or Loss	12 Months Ended
	Dec. 31, 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, December 31, 2019 2020 Financial assets at fair value through profit or loss (FVTPL) - current Financial assets classified as at FVTPL Derivative financial assets - pre-redemption right (b) $ - $ 137,926 Financial assets at fair value through profit or loss (FVTPL) - non-current Financial assets classified as at FVTPL Derivative financial assets - warrants (a) $ 13,019 $ - Derivative financial assets - pre-redemption right (b) 55,237 - $ 68,256 $ - Financial liabilities at fair value through profit or loss (FVTPL) - current Financial liabilities at FVTPL Derivative financial liabilities - conversion right (b)/(c) $ - $ 267,000 Financial liabilities at fair value through profit or loss (FVTPL) - non-current Financial liabilities at FVTPL Derivative financial liabilities - conversion right (b)/(c) $ 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”).

Financial Assets at Fair Value

Financial Assets at Fair Value Through Other Comprehensive Income	12 Months Ended
	Dec. 31, 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 December 31, 2020 Non-current Investments in equity instruments at fair value through other comprehensive income (FVTOCI) Foreign unlisted ordinary shares $ 132,160 $ - 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. As part of the annual fair value assessment, the fair value of the investment has been determined to be Nil as of December 31, 2020, based on the Company’s evaluation on accounting judgements and estimation.

Subsidiaries

Subsidiaries	12 Months Ended
	Dec. 31, 2020
Disclosure Of Significant Investments In Subsidiaries [Abstract]
Subsidiaries	9. SUBSIDIARIES Proportion of Ownership (%) December 31 Investor Investee Nature of Activities 2019 2020 Remark ASLAN Pharmaceuticals Limited ASLAN Pharmaceuticals Pte. Ltd. Investment holding 100% 100% ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Taiwan Limited New drug research and development 100% 100% ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Australia Pty Ltd New drug research and development 100% 100% ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Hong Kong Limited New drug research and development 100% 100% ASLAN Pharmaceuticals Hong Kong Limited ASLAN Pharmaceuticals (Shanghai) Co. Ltd. New drug research and development 100% 100% ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals (USA) Inc. New drug research and development 100% 100% ASLAN Pharmaceuticals Pte. Ltd. Jaguahr Therapeutics Pte. Ltd. New drug research and development 55% 55% 1 Remarks: Jaguahr Therapeutics Pte. Ltd. is a subsidiary that has material non-controlling interests. On October 15, 2019, the Company established a joint venture called Jaguahr Therapeutics Pte. Ltd, with Bukwang Pharmaceutical Co., Ltd., to develop antagonists of the aryl hydrocarbon receptor (AhR). The Company owns a 55% controlling stake. Details of subsidiaries that have material non-controlling interests Proportion of Ownership and Voting Rights Held by Non-controlling Interests December 31 Name of Subsidiary Principal Place of Business 2019 2020 Jaguahr Therapeutics Pte. Ltd. Singapore 45% 45% Profit (Loss) Allocated to Accumulated Non-controlling Interests Non-controlling interests For the Year Ended December 31 2019 2020 2019 2020 Name of Subsidiary Jaguahr Therapeutics Pte. Ltd. $ (49,570 ) $ (773,400 ) $ 1,074,081 $ 300,681 The summarized Jaguahr Therapeutics Pte. Ltd. financial information below represents amounts before intragroup eliminations. December 31 December 31 2019 2020 Current assets $ 2,463,003 $ 807,560 Non-current assets - - Current liabilities (76,155 ) (139,378 ) Non-current liabilities - - Equity $ 2,386,848 $ 668,182 Equity attributable to: Stockholders of the Company $ 1,312,767 $ 367,501 Non-controlling interests 1,074,081 300,681 $ 2,386,848 $ 668,182 For the Year Ended December 31 2019 2020 Revenue $ - $ - Loss for the year $ (113,923 ) $ (1,718,666 ) Other comprehensive income (loss) for the year - - Total comprehensive loss for the year $ (113,923 ) $ (1,718,666 ) Loss attributable to: Stockholders of the Company $ (64,353 ) $ (945,266 ) Non-controlling interests (49,570 ) (773,400 ) $ (113,923 ) $ (1,718,666 ) Total comprehensive loss attributable to: Stockholders of the Company $ (64,353 ) $ (945,266 ) Non-controlling interests (49,570 ) (773,400 ) $ (113,923 ) $ (1,718,666 ) Net cash inflow/(outflow) from: Operating activities $ (1,355,768 ) $ (1,655,443 ) Investing activities - - Financing activities 2,500,771 - Net cash inflow /(outflow) $ 1,145,003 $ (1,655,443 )

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2020
Disclosure Of 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, December 31, 2019 2020 Office equipment $ 31,105 $ 12,617 Other equipment 1,938 14 Leasehold improvements 5,290 756 $ 38,333 $ 13,387 For the year ended December 31, 2019 Office Equipment Other Equipment Leasehold Improvements Total Cost Balance at January 1, 2019 $ 276,935 $ 36,180 $ 488,106 $ 801,221 Additions 2,992 - - 2,992 Disposals (68,612 ) (889 ) (219,733 ) (289,234 ) Balance at December 31, 2019 $ 211,315 $ 35,291 $ 268,373 $ 514,979 Accumulated depreciation Balance at January 1, 2019 $ 178,115 $ 25,128 $ 309,560 $ 512,803 Depreciation expenses 52,388 8,742 111,926 173,056 Disposals (50,293 ) (517 ) (158,403 ) (209,213 ) Balance at December 31, 2019 $ 180,210 $ 33,353 $ 263,083 $ 476,646 Carrying amounts at January 1, 2019 $ 98,820 $ 11,052 $ 178,546 $ 288,418 Carrying amounts at December 31, 2019 $ 31,105 $ 1,938 $ 5,290 $ 38,333 For the year ended December 31, 2020 Office Equipment Other Equipment Leasehold Improvements Total Cost Balance at January 1, 2020 $ 211,315 $ 35,291 $ 268,373 $ 514,979 Additions 5,056 - - 5,056 Disposals (11,465 ) - - (11,465 ) Balance at December 31, 2020 $ 204,906 $ 35,291 $ 268,373 $ 508,570 Accumulated depreciation Balance at January 1, 2020 $ 180,210 $ 33,353 $ 263,083 $ 476,646 Depreciation expenses 23,298 1,924 4,534 29,757 Disposals (11,219 ) - - (11,220 ) Balance at December 31, 2020 $ 192,289 $ 35,277 $ 267,617 $ 495,183 Carrying amounts at January 1, 2020 $ 31,105 $ 1,938 $ 5,290 $ 38,333 Carrying amounts at December 31, 2020 $ 12,617 $ 14 $ 756 $ 13,387 No impairment assessment was performed for the year ended December 31, 2018 and 2019 as there was no indication of impairment. 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	12 Months Ended
	Dec. 31, 2020
Disclosure Of Quantitative Information About Rightofuse Assets [Abstract]
Lease Arrangements	11. LEASE ARRANGEMENTS a . Right-of-use assets Buildings Cost Balance at January 1, 2019 $ - Additions 882,670 Balance at December 31, 2019 882,670 Additions - Balance at December 31, 2020 $ 882,670 Accumulated depreciation Balance at January 1, 2019 $ - Charge for the year (154,804 ) Balance at December 31, 2019 (154,804 ) Charge for the year (265,316 ) Balance at December 31, 2020 $ (420,120 ) Carrying amounts Carrying amounts at December 31, 2020 $ 462,550 Carrying amounts at December 31, 2019 $ 727,866 b. Lease liabilities Maturity analysis December 31, December 31, 2019 2020 Year 1 $ 302,551 $ 293,398 Year 2 302,154 285,243 Year 3 and onwards 212,935 - Less : Unearned Interest (62,262 ) (25,868 ) $ 755,378 $ 552,773 December 31, December 31, 2019 2020 Carrying amounts Current $ 264,543 $ 271,624 Non-current 490,835 281,149 $ 755,378 $ 552,773 Discount rate for lease liabilities was as follows: December 31, December 31, 2019 2020 Buildings 6% 6% c. Material lease-in activities and terms 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 $715,365 and $Nil as of December 31, 2019 and December 31, 2020 respectively. d. Other lease information For the year ended December 31 2019 2020 Expenses relating to short-term leases $ 251,549 $ 107,940 Expenses relating to low-value asset leases $ 7,385 $ 2,732 Total cash outflow for leases $ 538,236 $ 426,288 The Company leases certain office buildings which qualify as short-term leases and certain office equipment which qualifies as low-value asset leases. The Company has elected to apply the recognition exemption and, thus, did not recognize right-of-use assets and lease liabilities for these leases. All lease commitments with lease terms commencing after the balance sheet dates are as follows: December 31, December 31, 2019 2020 Lease commitments $ 67,935 $ 2,298

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2020
Disclosure Of Intangible Assets [Abstract]
Intangible Assets	12. INTANGIBLE ASSETS The carrying amounts of each class of intangible assets were as follows: December 31, December 31, 2019 2020 Licenses $ - $ - Computer software 2,845 160 $ 2,845 $ 160 For the year ended December 31, 2019 Licenses Computer Software Total Cost Balance at January 1, 2019 $ 23,073,400 $ 43,070 $ 23,116,470 Addition (Disposal) - - - Balance at December 31, 2019 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization and impairment Balance at January 1, 2019 $ - $ 35,878 $ 35,878 Amortization expenses - 4,347 4,347 Impairment losses recognized 23,073,400 - 23,073,400 Balance at December 31, 2019 $ 23,073,400 $ 40,225 $ 23,113,625 Carrying amounts At December 31, 2019, net $ - $ 2,845 $ 2,845 For the year ended December 31, 2020 Licenses Computer Software Total Cost Balance at January 1, 2020 $ 23,073,400 $ 43,070 $ 23,116,470 Addition (Disposal) - - - Balance at December 31, 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 - 2,685 2,685 Balance at December 31, 2020 $ 23,073,400 $ 42,910 $ 23,116,310 Carrying amount At December 31, 2020, net $ - $ 160 $ 160 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 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 on 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 varlitinib varlitinib 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	12 Months Ended
	Dec. 31, 2020
Trade And Other Payables [Abstract]
Other Payables	13. OTHER PAYABLES December 31, December 31, 2019 2020 Payables for cash-settled share-based payment transactions (Note 21) $ 755,787 $ 1,073,593 Payables for salaries and bonuses 1,037,213 1,492,325 Interest payables 392,970 735,510 Payables for professional fees 923,726 837,803 Others 137,146 141,178 $ 3,246,842 $ 4,280,409

Borrowings

Borrowings	12 Months Ended
	Dec. 31, 2020
Borrowings [Abstract]
Borrowings	14. BORROWINGS December 31, December 31, 2019 2020 Long-term borrowings - unsecured Loans from government (a) $ 7,361,124 $ 7,494,665 Other long-term borrowings (b) 4,813,176 4,060,357 Interest payables (a) 3,183,507 3,628,399 Loans from shareholders (b) 1,707,498 - $ 17,065,305 $ 15,183,421 Long-term borrowings from related parties - unsecured (c) Loans from related parties $ 552,426 $ - Interest payables 13,750 - $ 566,176 $ - Current borrowings - unsecured (b) Loans from shareholders $ - $ 2,571,701 Interest payables - 329,270 $ - $ 2,900,971 Current borrowings from related parties - unsecured (c) Loans from related parties $ - $ 550,000 Interest payables - 67,912 $ - $ 617,912 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. There were no breaches as of December 31, 2020. As of December 31, 2019 and December 31, 2020, the amounts of funds disbursed to the Company plus accrued interest were $10,485,464 and $11,123,065, 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, payable on a quarterly basis and is recorded at interest payables under other payables. Mandatory prepayment of the loan is required upon a successful product launch occurring before maturity of the loan. As of December 31, 2019 and December 31, 2020, the aggregate carrying amount including both the principal and outstanding accrued interest under CSL Loan Facility were $4,453,327 and $4,795,867, respectively. Convertible Loan Facility On September 30, 2019, the Company entered into a loan facility with Bukwang for an amount of $1.0 million, which is referred to as the Convertible Loan Facility. The Convertible Loan Facility had a two-year term with a 10% interest rate per annum, commencing upon the date the Company drew down on such facility. The Company had the option to prepay the amounts owed under the Convertible Loan Facility at any time, subject to certain conditions. The redemption right of the Company and the convertible right of the lender are recognized as derivative financial instruments. Please refer to Note 7- “Financial liabilities at fair value through profit or loss (FVTPL)”. The lender had the right to convert, at its option, any outstanding principal amount plus accrued and unpaid interest under the loan into that number of the Company’s new ADSs which is calculated by dividing (a) such outstanding principal amount and accrued and unpaid interest 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 of the Company’s ordinary shares. The ability to convert was subject to certain conditions, and expired at the expiry of the term of the loan. In October 2019, the Company drew down on $1.0 million under the Convertible Loan Facility. As of December 31, 2020, the lender had not exercised its right to convert the loan into ADSs. As of December 31, 2019 and December 31, 2020, the aggregate carrying amount including both the principal and outstanding accrued interest under the Convertible Loan Facility were $769,486 and $969,730, respectively. The Company is entitled to repay all or part of the loans at any time prior to expiry of the term and Company evaluated the pre redemption right as derivative financial assets. Please refer to Note7. On March 29, 2021, the Company exercised the early pre-redemption right to repay the Convertible Loan Facility, including accrued interest. The Company had repaid Convertible Loan Facility including interest in full on March 29, 2021. Please refer to Note 28. 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 had a two-year term with a 10% interest rate per annum, commencing upon the date the Company drew down the facility, which was required to be drawn down in full. The Company had the option to repay not less than $1.0 million of the amounts owed under the October/November 2019 Loan Facility at any time (derivative financial assets – pre-redemption right), subject to certain conditions. In the event that the Company in a single re-financing transaction raised more than ten times the aggregate loan amount prior to expiry of the term, the Company was obligated to repay any unpaid portion of the principal amount and accrued interest thereunder within 30 days of the receipt of the proceeds from such re-financing transaction. In October 2019, the Company drew down on $1.95 million under the loan facility. In connection with the October/November 2019 Loan Facility, the Company issued certain warrants (collectively referred to as the “Warrants”). In October 2019, the Company drew down on $1.95 million under the loan facility. In connection with this initial draw down, the Company issued Warrants to purchase 483,448 ADSs (representing 2,417,240 ordinary shares) to the lenders. These Warrants entitle lenders optionally to purchase shares up to a maximum of 50% of the principal loan amount, 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 facility. In connection with the second draw down, the Company issued Warrants to purchase 74,377 ADSs (representing 371,885 ordinary shares) to the lender. These Warrants entitle the lender optionally to purchase shares up to a maximum of 50% of the principal loan amount 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 to be August 25, 2021 or (ii) expiry of the term of the October/November 2019 Loan Facility. As of December 31, 2020, none of the warrant holders have exercised their rights to purchase any ADS. As of December 31, 2019, and December 31, 2020, the aggregate carrying amount including both the principal and outstanding accrued interest under the October/November 2019 Loan Facility were $2,316,174 and $2,549,152, respectively. The Company was entitled to repay all or part of the loans at any time prior to expiry of the term and Company evaluated the pre-redemption right as derivative financial assets. Please refer to Note 7 (Derivative financial assets – pre-redemption right). On March 22, 2021, the Company exercised the early pre-redemption right to repay the October/November 2019 Loan Facility including accrued interest. Please refer to Note 28. c . Unsecured borrowings from related parties The terms of the unsecured borrowings from related parties are the same as the terms of the October/November 2019 Loan Facility as disclosed in 14.b above.

Retirement Benefit Plans

Retirement Benefit Plans	12 Months Ended
	Dec. 31, 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. For the years ended December 31, 2018, 2019 and 2020, the total expense for such employee benefits in the amount of $424,157, $325,059 and $200,045 were recognized, respectively.

Equity

Equity	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Equity	16. EQUITY a. Ordinary shares December 31, December 31, December 31, 2018 2019 2020 Number of shares authorized 500,000,000 500,000,000 500,000,000 Authorized share capital NT$ 5,000,000,000 NT$ 5,000,000,000 US$ 5,000,000 Authorized par value of per share NT$ 10.00 NT$ 10.00 US$ 0.01 Number of outstanding shares issued and fully paid 160,248,940 189,954,970 209,675,470 Amount of outstanding shares issued and fully paid $ 51,627,219 $ 61,366,844 $ 61,826,237 Issuance of new ADS shares On March 27, 2018, ASLAN Cayman filed a registration statement on Form F-1 with the U.S. Securities and Exchange Commission (“SEC”) for the initial public offering in the United States of its ADSs representing ordinary shares. The registration statement for listing its ADSs in the Nasdaq Global Market was declared effective by the SEC, and ASLAN Cayman held the initial public offering of its ADSs on May 4, 2018. The amount of ADSs sold in this offering was 6,000,000, with each ADS representing five of ASLAN Cayman’s ordinary shares, representing a total of 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 November 8, 2019, the Company filed registration statement on Form F-3 with the SEC for the follow-on offering in the United States of its ADSs representing ordinary shares was taken effective. The registration statement for listing its ADSs in the Nasdaq Global Market was declared effective by the SEC on November 8, 2019, and the Company held the follow-on offering of its ADSs on December 3, 2019. The amount of ADSs sold in this offering was 5,893,206 ADS, with each ADS representing five of ASLAN Cayman’s ordinary shares, representing a total of 29,466,030 ordinary shares. The offering price per ADS was $2.50, 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. On October 9, 2020, the Company filed a registration statement on Form F-3 with the SEC and entered into an Open Market Sale Agreement, or Sales Agreement, with Jefferies LLC, for an at the market offering in the United States of its ADSs representing ordinary shares. In accordance with the terms of the Sales Agreement, the Company may offer and sell ADSs having an aggregate offering price of up to $50,000,000 from time to time through Jefferies LLC, acting as sales agent. As of December 31, 2020, the Company had raised net proceeds $7,413,943 by offering 19,720,500 ordinary shares (representing 3,944,100 ADS) under the Sales Agreement. Reduction of authorized share capital and Taiwan delisting On September 4, 2020, the shareholders resolved to redenominate the authorized share capital of the Company from NT$5,000,000,000 divided into 500,000,000 ordinary shares of a nominal or par value of NT$10.00 to US$165,000,000 divided into 500,000,000 ordinary shares of a nominal or par value of US$0.33 each, by redenominating each ordinary share of a nominal or par value of NT$10.00 into each ordinary share of a nominal or par value of US$0.33 at an exchange rate of NT$1:US$0.03 (the "Redenomination"). The same shareholders further resolved to reduce the authorized share capital, as a special resolution, conditional upon the receipt of an order of the Grand Court of the Cayman Islands approving the authorized capital reduction from US$165,000,000 divided into 500,000,000 ordinary shares of a nominal or par value of US$0.33 each to US$5,000,000 divided into 500,000,000 ordinary shares of a nominal or par value of US$0.01 each, subject to the Tenth Amended and Restated Memorandum of Association the Company. The authorized capital reduction was approved by the Grand Court of the Cayman Islands on November 16, 2020. The issued ordinary shares with reduced par value of US$0.01 entitle holders with the rights to vote and receive dividends. In the same shareholders’ meeting on September 4, 2020, it was approved by majority shareholders to convert aggregate total 130,488,940 Taiwan delisting ordinary shares to Nasdaq-listed ADS based on the conversion plan proposed by board of directors on July17, 2020. Each ADS represents five of ASLAN Cayman’s ordinary shares, with the same shareholders’ right as other ADS holders. As of December 31, 2020, there were 97,976,475 ordinary shares (representing 19,595,295 ADS) successfully converted to ADS based on a non-cash equity transaction. All the outstanding ordinary shares as of December 31, 2020 are fully paid. b . Retained earnings and dividends policy Under ASLAN Cayman’s Articles of Incorporation, ASLAN Cayman may declare dividends by ordinary resolution of ASLAN Cayman’s board of directors, but no dividends shall exceed the amount recommended by the directors of ASLAN Cayman. ASLAN Cayman may set aside out of the funds legally available for distribution, for equalizing dividends or for any other purpose to which those funds may be properly applied, either employed in the business of ASLAN Cayman or invested in such investments as the directors of ASLAN Cayman may from time to time think fit. There were no dividends distributed in years 2018, 2019 and 2020.

License Agreements

License Agreements	12 Months Ended
	Dec. 31, 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 inhibitor, ARRY-543 (which the Company refers to as ASLAN001 or 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 varlitinib varlitinib On November 11, 2019, the Company announced that the global pivotal clinical trial testing varlitinib varlitinib varlitinib As of December 31, 2020, the Company did not accrue for the above contingent payments since the milestones are not achieved. 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 skin cancers basal cell carcinoma, squamous cell carcinomas and Gorlin Syndrome. Under the license agreement, Almirall is eligible to receive milestone payments and royalties based on the sales generated by the Company and/or sublicensees. As of December 31, 2020, the Company did not accrue for the above contingent payments since the milestones are not achieved. CSL The Company entered into a global license agreement with CSL Limited (“CSL”), in May 2014, to develop the anti-IL13 receptor monoclonal antibody, CSL334 (which the Company refers to as 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, to develop, manufacture for clinical trials and commercialize ASLAN004 for the treatment, diagnosis or prevention of diseases or conditions in humans. The Company’s development under such agreement is currently focused on the treatment of respiratory and inflammatory conditions, and in particular, atopic dermatitis. Under the amended agreement, the Company is generally obligated to use diligent efforts to develop ASLAN004 products in accordance with the development plan, to obtain marketing approvals for ASLAN004 products worldwide and to commercialize ASLAN004 products, either by itself or through sublicensees. In consideration of the rights granted to the Company under the amended agreement, the Company will make a first payment of $30 million to CSL upon commencement of a Phase 3 clinical trial of ASLAN004. The Company will also be required to pay up to an aggregate of $95 million to CSL if certain regulatory milestones are achieved, up to an aggregate of $655 million if certain sales milestones are achieved and tiered royalties on net sales of ASLAN004 products ranging between a mid-single digit percentage and 10%. As of December 31, 2020, the aforementioned milestones have not been met. Hyundai Pharm Co., Ltd. In October 2015, the Company entered into a license agreement with Hyundai Pharm Co., Ltd. (“Hyundai”). Under the terms of the license agreement, the Company granted Hyundai options to acquire the rights to use its intellectual property to develop and commercialize varlitinib In February 2019, the Company made a payment of $325,000 to Hyundai in order to buy back the rights to commercialize varlitinib Exploit Technologies Pte Ltd. (“ETPL”)/P53 Laboratory The Company entered into a licensing agreement with ETPL, in August 2016, to license Intellectual Property (IP) arising from a research collaboration with ETPL’s P53 Laboratory. The IP focuses on generation of novel immuno-oncology antibodies targeting recepteur d’origine nantais 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 as of December 31, 2019. 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. In July 2018, the technology for modybodies was separated from NTU and licensed to a new company, DotBio Pte. Ltd. In exchange for 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). Accordingly, the Company recorded other income of $187,244 for the year ended December 31, 2018. BioGenetics Co. Ltd. In February 2019, the Company entered into a licensing agreement with BioGenetics to grant exclusive rights to commercialize varlitinib 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 range. The Company has no other performance obligation in addition to the license, and BioGenetics will be responsible for obtaining initial and all subsequent regulatory approvals of ASLAN003 in South Korea. There is no transaction with BioGenetics in 2020. Net revenue and cost of revenue With regards to the two licensing agreements with BioGenetics, the Company has no other performance obligation in addition to the licenses, and BioGenetics will be responsible for obtaining initial and all subsequent regulatory approvals of varlitinib Under the in-license agreement to develop ASLAN003 with Almirall, Almirall is eligible to receive a payment of 10% (ten per cent) of the proceeds from the out-licensing of ASLAN003. The related cost of revenue in the amount of $82,259 payment to Almirall and payment of $325,000 to Hyundai in order to buy back the rights to commercialize varlitinib

Loss Before Income Tax

Loss Before Income Tax	12 Months Ended
	Dec. 31, 2020
Profit Loss [Abstract]
Loss Before Income Tax	18. LOSS BEFORE INCOME TAX a. Other income For the year ended December 31 2018 2019 2020 ADS issuance contribution $ - $ - $ 587,736 Government grants for research and development expenditures - - 165,699 Government subsidies - - 134,611 Others (Note 17) 187,244 - - $ 187,244 $ - $ 888,046 ADS issuance contribution is other non-operating income receivable from J.P. Morgan Chase Bank N.A., the Custodian and the Depositary as part of the conversion of ordinary shares to ADS post Taiwan delisting. As of December 31, 2020, the Company recognized a total $587,736 as other non-operating income and as of December 31, 2020, $528,841 is outstanding as other receivables. Government grants for research and development expenditures relates to a research and development grant of $165,699, approved by the Australian government on August 13, 2020, for research and development activities carried out in Australia in 2019. Government subsidies are reliefs from the Singapore government to support and encourage wage increases, raise employability of older Singaporeans and to help employers retain local employees due to economic uncertainty caused by the COVID-19 pandemic. b . Other gains and losses For the year ended December 31 2018 2019 2020 Net foreign exchange gains (losses) $ 95,894 $ (135,413 ) $ (210,647 ) (Loss) Gain on disposal of property, plant and equipment - (74,195 ) 968 Net gain(loss) on fair value changes of financial assets and liabilities at fair value through profit or loss 60,004 (46,985 ) 78,038 Loss on lease modification - (64,287 ) - Others 57,345 (6,678 ) 2,342 $ 213,243 $ (327,558 ) $ (129,299 ) c. Finance costs For the year ended December 31 2018 2019 2020 Interest on government loans $ 441,474 $ 435,684 $ 431,143 Interest on other long term borrowing 50,430 342,540 342,540 Interest on loans from shareholders - 73,780 327,324 Interest on loans from related parties - 13,571 105,899 Interest on lease liabilities - 36,037 40,425 $ 491,904 $ 901,612 $ 1,247,331 d. Depreciation and amortization For the year ended December 31 2018 2019 2020 Right-of-use assets $ - $ 267,948 $ 265,316 Property, plant and equipment 235,410 173,056 29,757 Computer software 6,355 4,347 2,685 $ 241,765 $ 445,351 $ 297,758 e. Employee benefits expense For the year ended December 31 2018 2019 2020 Short-term benefits $ 8,002,069 $ 5,628,025 $ 4,539,663 Post-employment benefits (Note 15) 424,157 325,059 200,045 Share-based payments (Note 21) Equity-settled 451,060 42,511 132,200 Cash-settled 838,677 1,272 213,636 Total employee benefits expense $ 9,715,963 $ 5,996,867 $ 5,085,544 Employee benefits expense by function General and administrative expenses $ 6,294,470 $ 4,210,477 $ 3,856,753 Research and development expenses 3,421,493 1,786,390 1,228,791 $ 9,715,963 $ 5,996,867 $ 5,085,544

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax [Abstract]
Income Taxes	19. INCOME TAXES Income Tax Recognized in Profit or Loss For the year ended December 31 2018 2019 2020 Current tax expense/(benefit) In respect of the current period $ - $ 462,713 $ - Adjustments for prior periods 14,439 (54,711 ) - $ 14,439 $ 408,002 $ - 2018 2019 2020 Loss before income tax $ (42,171,158 ) $ (46,657,534 ) $ (16,971,289 ) Income tax benefit calculated at the statutory rate (7,169,097 ) (7,931,781 ) (2,885,119 ) Nondeductible expenses in determining taxable income 112,263 4,115,850 84,196 Tax credits for research and development expenditures (2,312,251 ) (2,474,280 ) (521,234 ) Unrecognized loss carryforwards 9,261,996 5,980,036 3,022,607 Effect of different tax rates of group entities operating in other jurisdictions 107,089 322,888 299,550 Withholding tax - 450,000 - Adjustments for prior years’ tax 14,439 (54,711 ) - Income tax expense recognized in profit or loss $ 14,439 $ 408,002 $ - The Company has unused tax losses of $151 million for year of assessment 2020 (Year of assessment 2019: $134 million) available for offset against future profits. No deferred tax asset has been recognised in respect of all the unused tax losses as it is not considered probable that there will be future taxable profits available. Subject to qualifying conditions, the unused trade losses can be carried forward indefinitely. a. Cayman Islands ASLAN Cayman is incorporated in the Cayman Islands. Under the current laws of the Cayman Islands, the Company is not subject to tax on income or capital gains. Additionally, the Cayman Islands does not impose a withholding tax on payments of dividends to shareholders. b. Singapore ASLAN Pharmaceuticals Pte. Ltd. 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. has no taxable income for the years ended December 31, 2018, 2019 and 2020 and Jaguahr Therapeutics Pte. Ltd. has no taxable income for the years ended December 31, 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 2019 have been assessed by the tax authorities. For the years ended December 31, 2018, 2019 and 2020, ASLAN Pharmaceuticals Taiwan Limited has taxable income of NT$3,869,726, Nil and Nil respectively. 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 years ended December 31, 2018, 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 years ended December 31, 2018, 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 years ended December 31, 2018, 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 years ended December 31, 2018, 2019 and 2020, and therefore, no provision for income tax is required.

Loss Per Ordinary Share

Loss Per Ordinary Share	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Loss Per Ordinary Share	20. LOSS PER ORDINARY For the year ended December 31 2018 2019 2020 Basic and diluted loss per ordinary share $ (0.28 ) $ (0.29 ) $ (0.08 ) Basic and diluted loss per equivalent ADS $ (1.40 ) $ (1.45 ) $ (0.40 ) Each ADS represents five ordinary shares. The loss and weighted-average number of ordinary shares outstanding used in the computation of loss per share are as follows: For the year ended December 31 2018 2019 2020 Loss used in the computation of basic and diluted loss per ordinary share $ (42,185,597 ) $ (47,015,967 ) $ (16,197,889 ) Weighted-average number of ordinary shares in the computation of basic loss per ordinary share 149,739,242 162,392,602 192,226,528

Share-Based Payment Arrangement

Share-Based Payment Arrangements	12 Months Ended
	Dec. 31, 2020
Disclosure Of Terms And Conditions Of Sharebased 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. Options granted pursuant to the 2010 to 2016 Plan are either vested in full as of the date of grant or are 25% vested as of the date of grant, with the remaining 75% vesting in equal annual installments over the three years following the date of grant. Options granted pursuant to the 2017 Plan vest in full upon the two year anniversary of the date of grant. On December 10, 2020, the Board of Directors (the “Board”) of the Company approved the Company’s 2020 Equity Incentive Plan (the “2020 EIP”). The 2020 EIP, among other things, provides for the grant of restricted stock awards, stock options and other equity-based awards to employees, officers, directors, and consultants. The maximum number of ordinary shares that may be issued under the 2020 EIP is 20,676,974 ordinary shares (an equivalent of 4,135,395 ADS of the Company, each ADS representing five ordinary shares). Awards granted under the 2020 EIP in substitution for any options or other equity or equity-based awards granted by an entity before the entity’s merger or consolidation with the Company or the Company’s acquisition of the entity’s property or stock will not reduce the number of ordinary shares available for grant under the 2020 EIP, but will count against the maximum number of ordinary shares that may be issued upon the exercise of incentive stock options. References in this summary to ordinary shares include an equivalent number of the Company’s ADSs. On December 15, 2020, 3,824,062 options were granted under the Company’s 2020 employee share option plan, which each option entitles the holder to subscribe for one ADS 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. Information on employee share options granted from July 2010 to 2016 is as follows. Each option entitles the holder to subscribe for one ordinary share of the Company (1 ADS equals to 5 ordinary shares): For the Year Ended December 31 2018 2019 2020 Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Balance at January 1 6,887,523 $ 1.41 6,822,523 $ 1.41 6,670,356 $ 1.43 Options forfeited (5,000 ) 2.13 (32,167 ) 2.26 - - Options exercised (60,000 ) 0.80 (120,000 ) 0.20 - - Balance at December 31 6,822,523 1.41 6,670,356 1.43 6,670,356 1.43 Options exercisable, end of period 6,595,294 1.38 6,670,356 1.43 6,670,356 1.43 Information on employee share options granted in September 2017 is as follows. Each option entitles the holder to subscribe for one ordinary share of the Company (1 ADS equals to 5 ordinary shares): For the Year Ended December 31 2018 2019 2020 Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Balance at January 1 755,833 $ 1.28 698,167 $ 1.28 501,167 $ 1.28 Options forfeited (57,666 ) 1.28 (197,000 ) 1.28 - - Balance at December 31 698,167 1.28 501,167 1.28 501,167 1.28 Options exercisable, end of period - - 501,167 1.28 501,167 1.28 Information on employee share options granted in December 2020 is as follows. Each option entitles the holder to subscribe for one ADS of the Company For the year ended December 31 2020 Number of Options Weighted- average Exercise Price Per Option Balance at January 1 Options granted 3,824,062 $ 2.06 Options forfeited - - Balance at December 31 3,824,062 2.06 Options exercisable, end of period - - Weighted-average fair value of options granted $ 1.62 Information on outstanding options as of December 31, 2020 is as follows: July 2010 July 2011 July 2012 July 2013 July 2014 Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) $0.20-$0.80 0 $0.20-$0.80 0.7 $ 0.80 1.7 $0.80-$1.36 2.7 $ 1.36 3.7 July 2015 July 2016 July 2017 Dec 2020 Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) $1.36-$1.88 4.7 $ 2.26 5.7 $ 1.28 6.9 $ 2.06 3.5 Options granted in July of 2010, 2011, 2012, 2013, 2014, 2015, 2016, September 2017 and December 2020, 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 December 2020 Grant-date share price $ 0.80 $ 0.80 $ 1.25 $ 1.36 $ 1.36 $ 1.88 $ 2.26 $ 1.28 $ 2.22 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 $ 2.06 Expected volatility 59.16 % 54.26%-54.44% 52.25 % 50.58 % 50.86 % 36.37 % 39.34 % 38.33 % 66.25 % Expected life (years) 10 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 % 0.92 % Expected volatility was based on the average annualized historical share price volatility of comparable companies before the grant date. Compensation costs recognized for the years ended December 31, 2018, 2019 and 2020 were $451,060, $42,511 and $132,200 respectively. Long Term Incentive Plan On August 23, 2017 and February 1, 2018, the Company granted 1,462,000 and 104,000 ordinary shares (equivalent to 292,400 ADSs and 20,800 ADSs) bonus entitlement units to the Company’s executive officers pursuant to the 2017 LTIP, respectively. The value of the 2017 LTIP, which was originally measured based on the quoted share price, was 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. On July 30, 2018, the Company granted 241,142 bonus entitlement units to the executive officers pursuant to the 2018 LTIP, and on July 30, 2019, the Company granted 491,020 bonus entitlement units to the executive officers pursuant to the 2019 LTIP . Upon vesting and redemption, each unit award is converted into a cash payment equal to the number of units multiplied by the per-share fair market value of the Company’s ordinary shares on the day following the Company’s receipt of a redemption notice. The 292,400 bonus entitlement units granted under the 2017 LTIP will be one-third vested each year after the first, second, and third anniversary of the award. The 20,800 bonus entitlement units granted under the 2017 LTIP will be one-half vested each year after the second and third anniversary of the award. The 241,142 bonus entitlement units granted under the 2018 LTIP will be one-third vested each year after the first, second, and third anniversary of the award. The 491,020 bonus entitlement units granted under the 2019 LTIP will be one-third vested each year after the first, second, and third anniversary of the award. Regarding the Company’s 2017 LTIPs, the respective quoted fair value of the awards on the grant date was $5.50 and $8.04, based on the August 23, 2017 and February 1, 2018 equivalent ADS price of the Company’s Taiwan share price respectively. The Company’s remaining 2018 and 2019 LTIPs are based on the respective quoted fair value of the awards on the grant date of $7.90 and $2.92, being the closing price of ADS on July 30, 2018, and July 30, 2019 respectively. As of December 31, 2020, 283,501 units have been forfeited. The quoted fair value on the reporting date is based on the closing price per ADS of $2.03 and $1.90 as of December 31, 2019 and December 31, 2020, respectively. The Company recognized total expenses of $838,677, $1,272 and $213,636 in respect of the LTIPs for the years ended December 31, 2018, 2019 and 2020, respectively. As of December 31, 2019 and December 31, 2020, the Company recognized compensation liabilities of $755,787 and $1,073,593 as current (classified as other payables), respectively, and $184,870 and $111,990 as non-current, respectively. The Company’s 2017 LTIP is described as follows: Number of ADSs units For the year ended December 31 2018 2019 2020 Balance at January 1 292,400 295,867 232,000 Awards granted 20,800 - - Awards Exercised (17,333 ) - - Awards forfeited - (63,867 ) (16,867 ) Balance at December 31 295,867 232,000 215,133 Balance exercisable, end of period 80,133 145,667 204,733 The Company’s 2018 LTIP is described as follows: Number of ADSs units For the year ended December 31 2018 2019 2020 Balance at January 1 - 241,142 168,089 Awards granted 241,142 - - Awards forfeited - (73,053 ) (25,644 ) Balance at December 31 241,142 168,089 142,445 Balance exercisable, end of period - 56,030 99,237 The Company’s 2019 LTIP is described as follows: Number of ADSs units For the year ended December 31 2019 2020 Balance at January 1 - 491,020 Awards granted 491,020 - Awards forfeited - (104,070 ) Balance at December 31 491,020 386,950 Balance exercisable, end of period - 128,983 Each bonus entitlement unit grants the holders of the LTIPs a conditional right to receive an amount of cash equal to the per-unit fair market value of the Company’s ordinary shares and ADSs, respectively, on the settlement date. The LTIPs qualify as cash-settled share-based payment transactions. The Company recognizes the liabilities in respect of its obligations under the LTIPs, which are measured based on the Company’s quoted market price of its ADSs at the reporting date, and takes into account the extent to which the services have been rendered to date.

Equity Transactions with Non-co

Equity Transactions with Non-controlling Interests	12 Months Ended
	Dec. 31, 2020
Disclosure Of Equity Transactions With Non Controlling Interests [Abstract]
Equity Transactions with Non-controlling Interests	22. EQUITY TRANSACTIONS WITH NON-CONTROLLING INTERESTS On October 15, 2019, the subsidiary, Jaguahr Therapeutics Pte. Ltd., issued new shares to raise more capital, and the Company did not participate in the capital increase of this round, reducing its continuing interest from 100% to 55%. In 2020, the Company remains the same shareholding of 55%. The above transaction were accounted for as equity transactions, since the Company did not cease to have control over the subsidiary. For the Year Ended December 31 2019 December 31 2020 Cash consideration received $ 2,500,000 $ - The proportionate share of the carrying amount of the net assets of the subsidiary transferred from non-controlling interests $ (1,123,651 ) - Difference recognized from equity transaction $ 1,376,349 $ - For the Year Ended December 31 2019 December 31 2020 Line item adjusted for equity transaction Capital surplus - changes in percentage of ownership interests in subsidiary $ 1,376,349 $ -

Capital Management

Capital Management	12 Months Ended
	Dec. 31, 2020
Disclosure Of Capital Management [Abstract]
Capital Management	2 3 . 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 December 31, 2020, there was no changes in the Company’s capital management policy, and the Company is not subject to any externally imposed capital requirements other than those restrictions disclosed in Note 14 under October/November 2019 Loan Facility.

Reconciliation of Liabilities A

Reconciliation of Liabilities Arising from Financing Activities	12 Months Ended
	Dec. 31, 2020
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Abstract]
Reconciliation of Liabilities Arising from Financing Activities	2 4 . RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES The table below details changes in the Company’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Company’s consolidated statements of cash flows as cash flows from financing activities. Non-cash changes January 1, 2018 Interest paid Net proceeds/ (repayment) Addition/ (Transfers) Others* Interest expense December 31, 2018 Long-term of borrowings (Notes 14 and 26) $ 9,679,451 - - 4,060,357 (256,918 ) 491,904 $ 13,974,794 Non-cash changes January 1, 2019 Interest paid Net proceeds/ (repayment) Additions/ (Transfer) Others* Interest expense December 31, 2019 Lease Liabilities – current (Note 11) $ - (36,037 ) (243,265 ) 507,808 - 36,037 $ 264,543 Lease Liabilities – non-current (Note 11) $ - - - 490,835 - - $ 490,835 Long-term borrowings (Notes 14 and 26) $ 13,974,794 - - 2,697,574 (459,067 ) 852,004 $ 17,065,305 Long-term borrowings from related parties (Notes 14 and 26) $ - - - 552,426 179 13,571 $ 566,176 Non-cash changes January 1, 2020 Interest paid Net proceeds/ (repayment) Additions/ (Transfers) Others* Interest expense December 31, 2020 Lease Liabilities – current (Note 11) $ 264,543 (37,935 ) (202,605 ) 209,686 35,445 2,490 $ 271,624 Lease Liabilities – non-current (Note 11) $ 490,835 - - (209,686 ) - - $ 281,149 Current borrowings (Notes 14 and 26) $ - - - 2,900,971 - - $ 2,900,971 Current borrowings from related parties (Notes 14 and 26) $ - - - 617,912 - - $ 617,912 Long-term borrowings (Notes 14 and 26) $ 17,065,305 - - (2,900,971 ) (81,920 ) 1,101,007 $ 15,183,421 Long-term borrowings from related parties (Notes 14 and 26) $ 566,176 - - (617,912 ) (54,163 ) 105,899 $ - * Others comprise mainly foreign currency translation differences. For lease liabilities, it also includes lease modifications and disposals.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2020
Disclosure Of Financial Instruments [Abstract]
Financial Instruments	2 5 . 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 December 31, 2020 Level 1 Level 2 Level 3 Total Financial assets at fair value through profit or loss Derivative financial assets $ - $ - $ 137,926 $ 137,926 Financial assets at fair value through other comprehensive income Investments in equity instruments at fair value through other comprehensive income Unlisted shares $ - $ - $ - $ - Financial liabilities at fair value through profit or loss Derivative financial liabilities $ - $ - $ 267,000 $ 267,000 There were no transfers among Levels 1, 2 and 3 in the current and prior year. 2 ) Valuation techniques and inputs applied for Level 3 fair value measurement a) The fair values of warrants are determined using option pricing models where the significant unobservable input is historical volatility. An increase in the historical volatility used in isolation would result in an increase in the fair value. At December 31, 2019 and December 31, 2020, respectively, the historical volatility used were 41.87% and 84.63%. b) The fair values of non-listed foreign equity investments were Level 3 fair value assets, and determined using the market approach by reference the Price-to-Book ratios (P/B ratios) of peer companies that traded in active market. The Company used significant unobservable inputs, including discount for lack of marketability of 10%, and discounts for lack of control of 10%. At December 31, 2019 and December 31, 2020, respectively, assuming all other inputs remain equal, if discount for lack of marketability increases by 1%, the fair value would decrease by $1,652 and $49; if discount for lack of control increases by 1%, the fair value would decrease by $1,652 and $49. c) The fair value of derivative financial instrument with warrants and convertibility right are determined using binomial evaluation method with discount rate 15% assessing by market bond yield curve and risk-free rate premium. As of December 31, 2019 and 2020, the historical volatility used was 92.6% and 89.84% during the past 1 year. c. Categories of financial instruments December 31, December 31, December 31, 2018 2019 2020 Financial assets Financial assets at fair value through profit or loss Derivative financial assets $ 60,004 $ 68,256 $ 137,926 Financial assets at amortized cost (1) 29,080,981 22,311,107 14,427,678 Financial assets at fair value through other comprehensive income Equity instruments 187,244 132,160 - Financial liabilities Financial liabilities at fair value through profit or loss Derivative financial liabilities - 262,350 267,000 Financial liabilities at amortized cost (2) 21,304,150 21,963,089 24,228,678 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, other current liabilities and long-term borrowings. d . Financial risk management objectives and policies The Company’s financial risk management objective is to monitor and manage the financial risks relating to the operations of the Company. These risks include market risk (including foreign currency risk and interest rate risk), credit risk and liquidity risk. In order to minimize the effect of financial risks, the Company devoted time and resources to identify and evaluate the uncertainty of the market to mitigate risk exposures. 1) Market risk The Company’s activities exposed it primarily to the financial risks of changes in foreign currency exchange rates (see (a) below) and interest rates (see (b) below). a) Foreign currency risk The Company had foreign currency transactions, which exposed the Company to foreign currency risk. The Company’s significant financial assets and liabilities denominated in foreign currencies were as follows: December 31, 2019 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD S $ 2,538,168 0.7431 $ 1,886,160 GBP £ 999,471 1.3187 $ 1,318,000 Financial liabilities Monetary items SGD S $ 15,126,578 0.7431 $ 11,240,843 December 31, 2020 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD S $ 458,878 0.7566 $ 347,190 GBP £ 49,524 1.3651 $ 67,606 Financial liabilities Monetary items SGD S $ 15,722,226 0.7566 $ 11,895,538 GBP £ 184,320 1.3651 $ 251,618 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 loss where the U.S. dollar strengthens 5% against the relevant currency. For a 5% weakening of the U.S. dollar against the relevant currency, there would be an equal and opposite impact on pre-tax loss, and the balances below would be negative. For the year ended December 31 2018 2019 2020 Profit or loss* SGD $ (411,471 ) $ (467,734 ) $ (557,417 ) GBP - 65,900 (9,201 ) * 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 baseline interest plus floating 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 point increase or decrease is used when reporting interest rate risk internally to key management personnel and represents management’s assessment of the reasonably possible change in interest rates. If interest rates had been 100 basis points higher/lower and all other variables were held constant, the Company’s pre-tax loss for the years ended December 31, 2018, 2019 and 2020 would have decreased/increased by $99,144, $151,896 and $194,378, respectively. 2) Credit risk Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss to the Company. The Company adopted a policy of only dealing with creditworthy counterparties and financial institutions, where appropriate, as a means of mitigating the risk of financial loss from defaults. 3) Liquidity risk The Company manages liquidity risk by monitoring and maintaining a level of cash and cash equivalents that are deemed adequate to finance the Company’s operations and mitigate the effects of fluctuations in cash flows. In addition, management monitors the utilization of long-term borrowings and ensures compliance with repayment conditions. As the Company is in the research and development phase, the Company will be seeking future funding based on the requirements of its business operations. The Company is able to exercise discretion and flexibility to deploy its capital resources in the process of the research and development activities according to the schedule of fund raising. The Company intends to explore various means of fundraising to meet its funding requirements to carry out the business operations, such as the issuance of its ordinary shares sponsoring ADSs, venture debt and shareholder loans. The Company may also use other means of financing such as out licensing to generate revenue and cash. Management believes that it currently has plans and opportunities in place which will allow to fund and meet its operating expenses and capital expenditure requirements and meet its obligations for at least the next twelve months from December 31, 2020. However, the future viability of the Company depends on its ability to raise additional capital to finance its operations. On February 25, 2021 and March 4, 2021, the Company had completed a private placement raising for gross proceeds of $18.0 million and closed a public offering with gross proceeds $69.0 million. Please refer to Note 28 for details.

Transactions with Related Parti

Transactions with Related Parties	12 Months Ended
	Dec. 31, 2020
Disclosure Of Transactions Between Related Parties [Abstract]
Transactions with Related Parties	2 6 . TRANSACTIONS WITH RELATED PARTIES Balances and transactions between the companies and its subsidiaries which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. Besides information disclosed elsewhere in the other notes, details of transactions between the Company and other related parties are disclosed as follows. a. Related party name and category Related Party Name Related Party Category JANK Howden Pty Ltd Related party in substance Key Management Personnel Key Management Personnel/Other b. Loans from related parties Related Party Category/Name December 31, 2019 December 31, 2020 Related party in substance / JANK Howden Pty Ltd $ 502,205 $ 500,000 Key Management Personnel / Others 50,221 50,000 $ 552,426 $ 550,000 Interest Payable Related Party Category/Name December 31, 2019 December 31, 2020 Related party in substance / JANK Howden Pty Ltd $ 12,500 $ 61,711 Key Management Personnel / Others 1,250 6,201 $ 13,750 $ 67,912 Interest expense For the year ended December 31 Related Party Category/Name 2018 2019 2020 Related party in substance / JANK Howden Pty Ltd $ - $ 12,337 $ 96,272 Key Management Personnel / Others - 1,234 9,627 $ - $ 13,571 $ 105,899 The loans from the related parties are unsecured. c. Compensation of Key Management Personnel For the year ended December 31 Related Party Category/Name 2018 2019 2020 Short-term employee benefits $ 2,833,520 $ 2,918,180 $ 2,368,143 Post-employment benefits 140,474 105,449 99,217 Share-based payments recognized 791,310 29,176 138,794 $ 3,765,304 $ 3,052,805 $ 2,606,154 The remuneration of directors and key executives was determined by the remuneration committee based on the performance of individuals and market trends.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2020
Disclosure Of Operating Segments [Abstract]
Segment Information	2 7 . SEGMENT INFORMATION The company’s major business is research and development and operates only in one single segment. The Board of directors, who allocates resources and assesses performance of the Company as a whole, has identified that the Company has only one reportable operating segment. The Company has only one reportable operating segment, and therefore, the reportable segment information is the same as the financial statements. The following is an analysis of the Company’s revenue from its major products and services. For the year ended December 31 2018 2019 2020 Out-licensing $ - $ 3,000,000 $ - For the year ended December 31, 2019, there was revenue generated from out-licensing of commercialization rights in South Korea to Biogenetics for varlitinib

Other Items_Subsequent Events

Other Items/Subsequent Events	12 Months Ended
	Dec. 31, 2020
Disclosure Of Nonadjusting Events After Reporting Period [Abstract]
Other Items/Subsequent Events	2 8 . OTHER ITEMS/SUBSEQUENT EVENTS a. The Company has assessed the economic impact of COVID-19 and determined that there were no significant impacts on the Company’s financial statements as of the date the consolidated financial statements were authorized for issue. The Company will continue to monitor developments of the pandemic and assess the related impacts. b. On October 9, 2020, the Company entered into an Open Market Sale Agreement SM c. On March 1, 2021, the Company announced positive interim unblinded data from the three dose cohorts of its ongoing randomised, double-blind placebo controlled multiple ascending dose study of ASLAN004 for the treatment of moderate to severe atopic dermatitis (AD). d. On March 21, 2021, the Company executed an amendment to its joint venture agreement (JV Agreement) with Bukwang. Pursuant to an amendment to the JV Agreement, the second tranche of $2.5 million will be payable to JAGUAHR upon the joint steering committee of JAGUAHR approving an amended research plan setting out a reasonable timeline and budget to complete the additional research required to enable a candidate drug to be nominated. Of this second tranche, $700,000 may be utilized by JAGUAHR upon receipt, while the balance of $1.8 million will be held unspent in JAGUAHR’s bank account until the board has approved a candidate drug nominated by the joint steering committee, after which it may be released for use by JAGUAHR. Upon receipt of the second tranche of $2.5 million from Bukwang the Company’s ownership is expected to be diluted from a majority 55% to 35%. Until the Investigational New Drug (IND) application is filed, the Company retains the rights to buy back the assets related to AhR technology at a price equal to three times the amount invested by Bukwang. The Company expect that the IND will be filed in 2022 and that the joint venture will be fully funded by the investment from Bukwang. As of December 31, 2020, the second tranche of $2.5 million has not yet occurred. e. On March 22, 2021, the obligation to make early repayment for the October/November 2019 Loan Facility upon raising net proceeds of more than ten times the aggregate loan amount in a single financing transaction during the loan term referred to above was triggered. The Company had informed the lenders under the October/November 2019 Loan Facility of the Company’s intention to repay them. Four lenders under the October/November 2019 Loan Facility have elected so to offset the repayment against the relative warrant exercise price. The remaining lenders were repaid the outstanding principal plus accrued interest on March 22, 2021, which decreased the Company’s liabilities by $2.5 million, including principal plus accrued interest. In connection with the October/November 2019 Loan Facility, the Company issued certain warrants (collectively referred to as the “Warrants”). The warrants expire on the earlier of (i) August 25, 2021 (the first anniversary of the delisting of the Company’s ordinary shares on TPEx) or (ii) expiry of the term of the October/November 2019 Loan Facility. To date, warrants to purchase an aggregate of 285,110 ADSs (representing 1,425,550 ordinary shares) have been exercised, and warrants to purchase an aggregate of 272,715 ADSs (representing 1,363,575 ordinary shares) remain outstanding. f. On March 29, 2021, pursuant to the Company’s entitlement to make early repayment under the Convertible Loan Facility, the Company repaid convertible loan liabilities in the aggregate amount $1.1 million, including $1.0 million principal and accrued interest.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Significant Accounting Policies [Abstract]
Statement of compliance	a. Statement of compliance The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated. The accompanying consolidated financial statements have been prepared in conformity with IFRSs issued by the IASB.
Basis of preparation	b. Basis of preparation The consolidated financial statements have been prepared on the historical cost basis except for financial instruments and long term incentive plan payable arising from cash-settled share-based payment arrangements which are measured at fair value.
Classification of current and non-current assets and liabilities	g. Classification of current and non-current assets and liabilities Current assets include: 1) Assets held primarily for the purpose of trading; 2) Assets expected to be realized within 12 months after the reporting period; and 3) Cash and cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. Current liabilities include: 1) Liabilities held primarily for the purpose of trading; 2) Liabilities due to be settled within 12 months after the reporting period; and 3) Liabilities for which the Company does not have an unconditional right to defer settlement for at least 12 months after the reporting period. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. Assets and liabilities that are not classified as current are classified as non-current.
Basis of consolidation	i. Basis of consolidation The consolidated financial statements include the financial statements of ASLAN Cayman and entities controlled by ASLAN Cayman (its subsidiaries). The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries) made up to 31 December each year. Control is achieved when the Company: • Has the power over the investee; • Is exposed, or has rights, to variable returns from its involvement with the investee; and • Has the ability to use its power to affects its returns. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. When the Company has less than a majority of the voting rights of an investee, it considers that it has power over the investee when the voting rights are sufficient to give it the practical ability to direct the relevant activities of the investee unilaterally. The Company considers all relevant facts and circumstances in assessing whether or not the Company’s voting rights in an investee are sufficient to give it power, including: • The size of the Company’s holding of voting rights relative to the size and dispersion of holdings of the other vote holders; • Potential voting rights held by the Company, other vote holders or other parties; • Rights arising from other contractual arrangements; and • Any additional facts and circumstances that indicate that the Company has, or does not have, the current ability to direct the relevant activities at the time that decisions need to be made, including voting patterns at previous shareholders’ meetings. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired or disposed of during the year are included in profit or loss from the date the Company gains control until the date when the Company ceases to control the subsidiary. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between the members of the Company are eliminated on consolidation. Non-controlling interests in subsidiaries are identified separately from the Company’s equity therein. Those interests of non-controlling shareholders that are present ownership interests entitling their holders to a proportionate share of net assets upon liquidation may initially be measured at fair value or at the non-controlling interests’ proportionate share of the fair value of the acquiree’s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Other non-controlling interests are initially measured at fair value. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in equity. Profit or loss and each component of other comprehensive income are attributed to the stockholders of the Company and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the stockholders of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. Changes in the Company’s ownership interests in subsidiaries that do not result in the Company losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the interests of the Company and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to stockholders of the Company. See Note 9 for detailed information on subsidiaries (including percentages of ownership and main businesses).
Foreign currencies	j. Foreign currencies The reporting currency of the Company is the U.S. dollar. The functional currency of the majority of the Company’s entities is the U.S. dollar. Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the end of the reporting period. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the year are converted into the functional currencies at the applicable rates of exchange prevailing at the dates of the transactions. Exchange differences are recognized in “other gains and losses, net” in the consolidated statement of comprehensive loss.
Property, plant and equipment	f. Property, plant and equipment Property, plant and equipment are stated at cost, less recognized accumulated depreciation and accumulated impairment loss. Depreciation is recognized using the straight-line method. Each significant part is depreciated separately. The estimated useful lives, residual values and depreciation methods are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the respective asset and is recognized in profit or loss.
Intangible assets	g. Intangible assets 1) Intangible assets acquired separately Intangible assets with finite useful lives that are acquired separately are initially measured at cost and subsequently measured at cost, less accumulated amortization and accumulated impairment loss. Amortization is recognized on a straight-line basis. The estimated useful lives, residual values, and amortization methods are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are measured at cost, less accumulated impairment loss. 2) Internally-generated intangible assets - research and development expenditures Expenditure on research activities is recognized as an expense in the period in which it is incurred. An internally-generated intangible asset arising from the development phase of an internal project is recognized only if all of the following have been demonstrated: a) The technical feasibility of completing the intangible asset so that it will be available for use or sale; b) The intention to complete the intangible asset and use or sell it; c) The ability to use or sell the intangible asset; d) The manner in which intangible asset will generate probable future economic benefits; e) The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and f) The ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognized for internally-generated intangible assets is the sum of the expenditure incurred from the date when an intangible asset first meets the recognition criteria listed above. Subsequent to initial recognition, they are measured on the same basis as intangible assets that are acquired separately. 3) Derecognition of intangible assets An intangible asset is derecognised on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognised in profit or loss when the asset is derecognised.
Impairment of tangible and intangible assets	h. Impairment of tangible and intangible assets At the end of each reporting period, the Company reviews the carrying amounts of its tangible and intangible assets in order to determine whether there is any indication that those assets have suffered any impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. When it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Intangible assets with indefinite useful lives and intangible assets not yet available are not subject to amortization, but are tested annually for impairment or more frequently if there are indicators of impairment. In respect of the impairment indicators, the Company considers both internal and external sources of information to determine whether an asset may be impaired, which may include the significant underperformance of the business in relation to expectations, significant negative industry or economic trends, and significant changes or planned changes with adverse effects in the use of the assets, as well as the internal reporting which indicates the economic performance of an asset is worse than expected. If any such indicators exist, the Company will estimate the recoverable amount of such indefinite-lived intangible asset and compare it with its carrying amount. The recoverable amount is the higher of fair value, less costs to sell and value in use. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount, with the resulting impairment loss recognized in profit or loss. When an impairment loss is subsequently reversed, the carrying amount of the corresponding asset or cash-generating unit is increased to the revised estimate of its recoverable amount, but only to the extent of the carrying amount that would have been determined had no impairment loss been recognized on the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognized in profit or loss.
Financial instruments	i. Financial instruments Financial assets and financial liabilities are recognized when a Company entity becomes a party to the contractual provisions of the instruments. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issuance of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss (i.e., FVTPL)) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss. 1) Financial assets All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. a) Measurement categories Financial assets are classified into the following categories: Financial assets at FVTPL, financial assets at amortized cost and equity instruments at fair value through other comprehensive income (i.e., FVTOCI). i. Financial assets at FVTPL Derivative financial assets are classified as at FVTPL when such a financial asset is mandatorily classified as at FVTPL. Financial assets at FVTPL are subsequently measured at fair value, with any gains or losses arising on remeasurement recognized in other gains or losses. Fair value is determined in the manner described in Note 25. ii. Financial assets at amortized cost A financial asset shall be measured at amortized cost if both of the following conditions are met: i) The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and ii) The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. For the financial assets measured at amortized cost (including cash and cash equivalents and refundable deposits), the Company applies the effective interest method to the gross carrying amount at amortized cost less any impairment from initial recognition. Any foreign exchange gains and losses are recognized in profit or loss. Interest income is calculated by applying the effective interest rate to the gross carrying amount of such a financial asset. Cash equivalents include time deposits, which are highly liquid, readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. These cash equivalents are held for the purpose of meeting short-term cash commitments. iii. Investments in equity instruments at FVTOCI On initial recognition, the Company may make an irrevocable election to designate investments in equity instruments as at FVTOCI. Designation as at FVTOCI is not permitted if the equity investment is held for trading or if it is contingent consideration recognized by an acquirer in a business combination. Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognized in other comprehensive income and accumulated in other equity. The cumulative gain or loss will not be reclassified to profit or loss on disposal of the equity investments; instead, it will be transferred to retained earnings. Dividends on these investments in equity instruments are recognized in profit or loss when the Company’s right to receive the dividends is established, unless the dividends clearly represent a recovery of part of the cost of the investment. Fair value hierarchy levels 1 to 3 are based on the degree to which the fair value is observable: • Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; • Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and • Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). b) Impairment of financial assets The Company recognizes a loss allowance for expected credit losses on financial assets at amortized cost. For financial instruments, the Company recognizes lifetime expected credit losses (i.e., ECLs) when there has been a significant increase in credit risk since initial recognition. If, on the other hand, the credit risk on a financial instrument has not increased significantly since initial recognition, the Company measures the loss allowance for that financial instrument at an amount equal to 12-month ECLs. Expected credit losses reflect the weighted average of credit losses with the respective risks of default occurring as the weights. Lifetime ECLs represent the expected credit losses that will result from all possible default events over the expected life of a financial instrument. In contrast, 12-month ECLs represent the portion of lifetime ECLs that is expected to result from default events on a financial instrument that are possible within 12 months after the reporting date. The Company recognizes an impairment gain or loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account. c) Derecognition of financial assets The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expire or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party. On derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. On derecognition of an investment in an equity instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss, and the cumulative gain or loss which had been recognized in other comprehensive income is transferred directly to retained earnings, without recycling through profit or loss. 2) Equity instruments Equity instruments issued by the Company entity are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments issued by the Company entity are recognized at the proceeds received, net of direct issue costs. No gain or loss is recognized in profit or loss on the issuance of the Company’s own equity instruments. 3) Financial liabilities a) Subsequent measurement Except the following situations, all financial liabilities are measured at amortized cost using the effective interest method: 1) Financial liabilities at FVTPL Financial liabilities are classified as at FVTPL when such financial liabilities are either held for trading or are designated as at FVTPL. Financial liabilities held for trading are stated at fair value, and any gains or losses on such financial liabilities are recognized in other gains or losses. Fair value is determined in the manner described in Note 25. b) Derecognition of financial liabilities The difference between the carrying amount of a financial liability derecognized and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. When the Company exchanges with the existing lender one debt instrument into another one with the substantially different terms, such exchange is accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability. Similarly, the Company accounts for substantial modification of terms of an existing liability or part of it as an extinguishment of the original financial liability and the recognition of a new liability. It is assumed that the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective rate is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. If the modification is not substantial, the difference between: (1) the carrying amount of the liability before the modification; and (2) the present value of the cash flows after modification is recognised in profit or loss as the modification gain or loss within other gains and losses. 4) Compound instruments The component parts of compound instruments issued by the Company are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. On initial recognition, the fair value of the liability component is estimated using the prevailing market interest rate for similar non-convertible instruments. This amount is recorded as a liability on an amortized cost basis using the effective interest method until extinguished upon conversion or upon the instrument’s maturity date. Any embedded derivative liability is bifurcated and measured at fair value. 5) Derivative financial instruments Derivatives embedded in hybrid contracts that contain financial asset hosts that is within the scope of IFRS 9 are not separated; instead, the classification is determined in accordance with the entire hybrid contract. Derivatives embedded in non-derivative host contracts that are not financial assets that is within the scope of IFRS 9 (e.g. financial liabilities) are treated as separate derivatives when they meet the definition of a derivative; their risks and characteristics are not closely related to those of the host contracts; and the host contracts are not measured at FVTPL.
Revenue recognition	j. Revenue recognition Revenue comprises the fair value of the consideration received or receivable for the out-licensing of experimental drugs that have reached ‘proof of concept’ to business partners for ongoing global development and launch, in the ordinary course of the Company’s activities. Revenue is presented, net of goods and services tax, rebates and discounts. See Note 17 for details of the Company’s licensing agreements. The Company recognizes revenue when it has completed the out-licensing of the experimental drug to business partners, and such partners have accepted the products. Thus, the collectability of the related receivables is reasonably assured. Typically the consideration received from out-licensing may take the form of upfront payments, option payments, milestone payments, and royalty payments on licensed products. To determine revenue recognition for contracts with customers, the Company performs the following five steps: 1) Identify the contract with a customer; 2) Identify the performance obligations in the contract; 3) Determine the transaction price; 4) Allocate the transaction price to the performance obligations in the contract; and 5) Recognize revenue when (or as) the Company satisfies the performance obligations. At the inception of a contract, the Company assesses the goods or services promised within each contract to determine whether each promised good or service is distinct and identify those that are performance obligations. The Company recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Upfront License Fees If a license to the Company’s intellectual property is determined to be distinct from the other performance obligations identified in the arrangement, the Company will recognize revenues from non-refundable, upfront fees allocated to the license when the license is transferred to the licensee and the licensee is able to use and benefit from the license. For licenses that are bundled with other performance obligations, the Company uses judgment to assess the nature of the combined performance obligation to determine whether it is satisfied over time or at a point in time and, if over time, the appropriate method of measuring progress for purposes of recognizing revenue. The Company evaluates the measure of progress at the end of each reporting period and, if necessary, adjusts the measure of performance and related revenue recognition. Milestone Payments At the inception of each contract with customers that includes development or regulatory milestone payments (i.e., the variable consideration), the Company includes some or all amount of variable consideration in the transaction price estimated only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized would not occur when the uncertainty related to the variable consideration is subsequently resolved. Milestone payments that are contingent upon the achievement of events that are uncertain or not controllable, such as regulatory approvals, are generally not considered highly probable of being achieved until those approvals are received. Therefore, they are not included in the transaction price. At the end of each reporting period, the Company evaluates the probability of achievement of such milestone payments and any related constraints and, if necessary, adjusts the Company’s estimate of the overall transaction price. Royalties For arrangements that include sales-based royalties, including commercial milestone payments based on the level of sales, and for which the license is deemed to be the predominant item to which the royalties relate, the Company recognizes revenue at the later of the following: 1) When the subsequent sales occur, or 2) When the performance obligation, to which some or all of the royalty has been allocated, has been satisfied (or partially satisfied). To date, the Company has not recognized any royalty revenue resulting from any of out-licensing arrangements.
Research and development expenses	k. Research and development expenses Elements of research and development expenses primarily include: 1) Payroll and other related costs of personnel engaged in research and development activities; 2) Costs related to preclinical testing of the Company’s technologies under development and clinical trials, such as payments to contract research organizations (“CROs”), investigators and clinical trial sites that conduct the Company’s clinical studies; 3) Costs to develop the product candidates, including raw materials, supplies and product testing related expenses; and 4) Other research and development expenses. Research and development expenses are expensed as incurred when these expenditures relate to the Company’s research and development services and have no alternative future uses. The conditions enabling the capitalization of development costs as an asset have not yet been met and, therefore, all development expenditures are recognized in profit or loss when incurred.
Leasing	l. Leasing 2019 At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company as lessee The Company recognizes right-of-use assets and lease liabilities for all leases at the commencement date of a lease, except for short-term leases and low-value asset leases accounted for applying a recognition exemption where lease payments are recognized as expenses on a straight-line basis over the lease terms. Right-of-use assets are initially measured at cost, which comprises the initial measurement of lease liabilities adjusted for lease payments made at or before the commencement date. Right-of-use assets are subsequently measured at cost less accumulated depreciation and impairment losses and adjusted for any remeasurement of the lease liabilities. Right-of-use assets are presented on a separate line in the consolidated balance sheets. Right-of-use assets are depreciated using the straight-line method from the commencement dates to the earlier of the end of the useful lives of the right-of-use assets or the end of the lease terms. Lease liabilities are initially measured at the present value of the lease payments, which comprise fixed payments and the default fine arises from lease termination. The lease payments are discounted using the interest rate implicit in a lease, if that rate can be readily determined. If that rate cannot be readily determined, the Company uses the its incremental borrowing rate. Subsequently, lease liabilities are measured at amortized cost using the effective interest method, with interest expense recognized over the lease terms. When there is a change in a lease term, the Company remeasures the lease liabilities with a corresponding adjustment to the right-of-use-assets. However, if the carrying amount of the right-of-use assets is reduced to zero, any remaining amount of the remeasurement is recognized in profit or loss. Lease liabilities are presented on a separate line in the consolidated balance sheets. If a change in the scope of the lease, or the consideration of a lease, that was no part of the original terms and conditions of the lease takes place, and both the modification increases the scope of the lease by adding the right to use one or more underlying assets and the consideration for the lease increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract, the Company shall account for a lease modification as a separate lease. For a lease modification that is not accounted for as a separate lease, at the effective date of the lease modification, the Company shall remeasure the lease liability by discounting the revised lease payments using a revised discount rate. The Company shall account for the remeasurement of the lease liability by decreasing the carrying amount of the right-of-use asset to reflect the partial or full termination of the lease for lease modifications that decrease the scope of the lease, shall recognize in profit or loss any gain or loss relating to the partial or full termination of the lease, and shall make a corresponding adjustment to the right-of-use asset for all other lease modification. 2018 Leases are classified as finance leases whenever the terms of a lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. The Company as lessee Operating lease payments are recognized as expenses on a straight-line basis over the lease term.
Retirement benefits	m. Retirement benefits Payments to defined contribution retirement benefit plans are recognized as expenses when employees have rendered services entitling them to the contributions.
Share-based payment arrangements	n. Share-based payment arrangements Equity-settled share-based payments to employees are measured at the fair value of the equity instruments at the grant date. The fair value determined at the grant date of the employee share options is expensed on a straight-line basis over the vesting period, based on the Company’s estimate of the number of employee share options that will eventually vest, with a corresponding increase in “capital surplus - employee share options”. The fair value determined at the grant date of the employee share options is recognized as an expense in full at the grant date when the share options granted vest immediately. At the end of each reporting period, the Company revises its estimate of the number of employee share options expected to vest. The impact of the revision of the original estimates is recognized in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the capital surplus. The fair value of the amount payable to beneficiaries in respect of bonus entitlement unit grants, which are settled in cash, is recognized as an expense with a corresponding increase in liabilities, over the period during which the beneficiaries become unconditionally entitled to payment. The amount is remeasured at each reporting date and at settlement based on the fair value of the bonus entitlement units. Any changes in the liability are recognized in profit or loss.
Taxation	o. Taxation The provision for income tax recognized in profit or loss comprises current and deferred tax. Current tax is income tax paid and payable for the current year based on the taxable profit of the year and any adjustments to tax payable (or receivable) in respect of prior years. Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit or loss. Deferred tax assets are recognized to the extent that it is probable that future taxable profits will be available against which the temporary differences can be utilized. The carrying amount is reviewed at the end of each reporting period on the same basis. Deferred tax is measured at the tax rates that are expected to apply in the period in which the asset or liability is settled, based on tax rates that have been enacted or substantively enacted by the end of the reporting period.
Government grants	p. Government grants Government grants are not recognised until there is reasonable assurance that the Company will comply with the conditions attaching to them and that the grants will be received. Government grants are recognised in profit or loss on a systematic basis over the periods in which the Company recognises as expenses the related costs for which the grants are intended to compensate. Specifically, government grants whose primary condition is that the Company should purchase, construct or otherwise acquire non-current assets (including property, plant and equipment) are recognised as deferred income in the consolidated statement of financial position and transferred to profit or loss on a systematic and rational basis over the useful lives of the related assets. Government grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Company with no future related costs are recognised in profit or loss in the period in which they become receivable.

General Information (Tables)

General Information (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Detailed Information About Businesses And Intragroup Relationship Of Group [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 December 31, 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)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Initial Application Of Standards Or Interpretations [Abstract]
Schedule of Difference Between Lease Liabilities Recognized And Operating Lease Commitments Disclosed	At the new and revised that have been issued but are not yet effective New IFRSs Description IFRS 17 Insurance Contracts IFRS 10 and IAS 28 (amendments) Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to IAS 1 Classification of Liabilities as Current or Non-current Amendments to IFRS 3 Reference to the Conceptual Framework Amendments to IAS 16 Property, Plant and Equipment—Proceeds before Intended Use Amendments to IAS 37 Onerous Contracts – Cost of Fulfilling a Contract Annual Improvements to IFRS Standards 2018-2020 Cycle Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 9 Financial Instruments, IFRS 16 Leases, and IAS 41 Agriculture

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2020
Cash And Cash Equivalents [Abstract]
Summary of Cash and Cash Equivalents	December 31, December 31, 2019 2020 Cash in hand $ 1,723 $ 1,709 Cash in banks 22,201,308 14,322,662 $ 22,203,031 $ 14,324,371

Financial Instruments at Fair_2

Financial Instruments at Fair Value Through Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2020
Financial Assets At Fair Value Through Profit Or Loss [Abstract]
Summary of Financial Instruments at Fair Value Through Profit or Loss	December 31, December 31, 2019 2020 Financial assets at fair value through profit or loss (FVTPL) - current Financial assets classified as at FVTPL Derivative financial assets - pre-redemption right (b) $ - $ 137,926 Financial assets at fair value through profit or loss (FVTPL) - non-current Financial assets classified as at FVTPL Derivative financial assets - warrants (a) $ 13,019 $ - Derivative financial assets - pre-redemption right (b) 55,237 - $ 68,256 $ - Financial liabilities at fair value through profit or loss (FVTPL) - current Financial liabilities at FVTPL Derivative financial liabilities - conversion right (b)/(c) $ - $ 267,000 Financial liabilities at fair value through profit or loss (FVTPL) - non-current Financial liabilities at FVTPL Derivative financial liabilities - conversion right (b)/(c) $ 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”).

Financial Assets at Fair Valu_2

Financial Assets at Fair Value Through Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2020 Non-current Investments in equity instruments at fair value through other comprehensive income (FVTOCI) Foreign unlisted ordinary shares $ 132,160 $ -

Subsidiaries (Tables)

Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Significant Investments In Subsidiaries [Abstract]
Summary of Subsidiaries Included in Consolidated Financial Statements	Proportion of Ownership (%) December 31 Investor Investee Nature of Activities 2019 2020 Remark ASLAN Pharmaceuticals Limited ASLAN Pharmaceuticals Pte. Ltd. Investment holding 100% 100% ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Taiwan Limited New drug research and development 100% 100% ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Australia Pty Ltd New drug research and development 100% 100% ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals Hong Kong Limited New drug research and development 100% 100% ASLAN Pharmaceuticals Hong Kong Limited ASLAN Pharmaceuticals (Shanghai) Co. Ltd. New drug research and development 100% 100% ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals (USA) Inc. New drug research and development 100% 100% ASLAN Pharmaceuticals Pte. Ltd. Jaguahr Therapeutics Pte. Ltd. New drug research and development 55% 55% 1 Remarks: Jaguahr Therapeutics Pte. Ltd. is a subsidiary that has material non-controlling interests. On October 15, 2019, the Company established a joint venture called Jaguahr Therapeutics Pte. Ltd, with Bukwang Pharmaceutical Co., Ltd., to develop antagonists of the aryl hydrocarbon receptor (AhR). The Company owns a 55% controlling stake.
Summary of Subsidiaries That Have Material Non-controlling Interests	Details of subsidiaries that have material non-controlling interests Proportion of Ownership and Voting Rights Held by Non-controlling Interests December 31 Name of Subsidiary Principal Place of Business 2019 2020 Jaguahr Therapeutics Pte. Ltd. Singapore 45% 45% Profit (Loss) Allocated to Accumulated Non-controlling Interests Non-controlling interests For the Year Ended December 31 2019 2020 2019 2020 Name of Subsidiary Jaguahr Therapeutics Pte. Ltd. $ (49,570 ) $ (773,400 ) $ 1,074,081 $ 300,681
Summary of Financial Information Before Intragroup Eliminations	The summarized Jaguahr Therapeutics Pte. Ltd. financial information below represents amounts before intragroup eliminations. December 31 December 31 2019 2020 Current assets $ 2,463,003 $ 807,560 Non-current assets - - Current liabilities (76,155 ) (139,378 ) Non-current liabilities - - Equity $ 2,386,848 $ 668,182 Equity attributable to: Stockholders of the Company $ 1,312,767 $ 367,501 Non-controlling interests 1,074,081 300,681 $ 2,386,848 $ 668,182 For the Year Ended December 31 2019 2020 Revenue $ - $ - Loss for the year $ (113,923 ) $ (1,718,666 ) Other comprehensive income (loss) for the year - - Total comprehensive loss for the year $ (113,923 ) $ (1,718,666 ) Loss attributable to: Stockholders of the Company $ (64,353 ) $ (945,266 ) Non-controlling interests (49,570 ) (773,400 ) $ (113,923 ) $ (1,718,666 ) Total comprehensive loss attributable to: Stockholders of the Company $ (64,353 ) $ (945,266 ) Non-controlling interests (49,570 ) (773,400 ) $ (113,923 ) $ (1,718,666 ) Net cash inflow/(outflow) from: Operating activities $ (1,355,768 ) $ (1,655,443 ) Investing activities - - Financing activities 2,500,771 - Net cash inflow /(outflow) $ 1,145,003 $ (1,655,443 )

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of 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, December 31, 2019 2020 Office equipment $ 31,105 $ 12,617 Other equipment 1,938 14 Leasehold improvements 5,290 756 $ 38,333 $ 13,387
Summary of Cost and Accumulated Depreciation of Property Plant and Equipment	For the year ended December 31, 2019 Office Equipment Other Equipment Leasehold Improvements Total Cost Balance at January 1, 2019 $ 276,935 $ 36,180 $ 488,106 $ 801,221 Additions 2,992 - - 2,992 Disposals (68,612 ) (889 ) (219,733 ) (289,234 ) Balance at December 31, 2019 $ 211,315 $ 35,291 $ 268,373 $ 514,979 Accumulated depreciation Balance at January 1, 2019 $ 178,115 $ 25,128 $ 309,560 $ 512,803 Depreciation expenses 52,388 8,742 111,926 173,056 Disposals (50,293 ) (517 ) (158,403 ) (209,213 ) Balance at December 31, 2019 $ 180,210 $ 33,353 $ 263,083 $ 476,646 Carrying amounts at January 1, 2019 $ 98,820 $ 11,052 $ 178,546 $ 288,418 Carrying amounts at December 31, 2019 $ 31,105 $ 1,938 $ 5,290 $ 38,333 For the year ended December 31, 2020 Office Equipment Other Equipment Leasehold Improvements Total Cost Balance at January 1, 2020 $ 211,315 $ 35,291 $ 268,373 $ 514,979 Additions 5,056 - - 5,056 Disposals (11,465 ) - - (11,465 ) Balance at December 31, 2020 $ 204,906 $ 35,291 $ 268,373 $ 508,570 Accumulated depreciation Balance at January 1, 2020 $ 180,210 $ 33,353 $ 263,083 $ 476,646 Depreciation expenses 23,298 1,924 4,534 29,757 Disposals (11,219 ) - - (11,220 ) Balance at December 31, 2020 $ 192,289 $ 35,277 $ 267,617 $ 495,183 Carrying amounts at January 1, 2020 $ 31,105 $ 1,938 $ 5,290 $ 38,333 Carrying amounts at December 31, 2020 $ 12,617 $ 14 $ 756 $ 13,387

Lease Arrangements (Tables)

Lease Arrangements (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Quantitative Information About Rightofuse Assets [Abstract]
Right-of-use assets	a . Right-of-use assets Buildings Cost Balance at January 1, 2019 $ - Additions 882,670 Balance at December 31, 2019 882,670 Additions - Balance at December 31, 2020 $ 882,670 Accumulated depreciation Balance at January 1, 2019 $ - Charge for the year (154,804 ) Balance at December 31, 2019 (154,804 ) Charge for the year (265,316 ) Balance at December 31, 2020 $ (420,120 ) Carrying amounts Carrying amounts at December 31, 2020 $ 462,550 Carrying amounts at December 31, 2019 $ 727,866
Lease liabilities	b. Lease liabilities Maturity analysis December 31, December 31, 2019 2020 Year 1 $ 302,551 $ 293,398 Year 2 302,154 285,243 Year 3 and onwards 212,935 - Less : Unearned Interest (62,262 ) (25,868 ) $ 755,378 $ 552,773 December 31, December 31, 2019 2020 Carrying amounts Current $ 264,543 $ 271,624 Non-current 490,835 281,149 $ 755,378 $ 552,773 Discount rate for lease liabilities was as follows: December 31, December 31, 2019 2020 Buildings 6% 6%
Other lease information	d. Other lease information For the year ended December 31 2019 2020 Expenses relating to short-term leases $ 251,549 $ 107,940 Expenses relating to low-value asset leases $ 7,385 $ 2,732 Total cash outflow for leases $ 538,236 $ 426,288
Summary of lease commitments	All lease commitments with lease terms commencing after the balance sheet dates are as follows: December 31, December 31, 2019 2020 Lease commitments $ 67,935 $ 2,298

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of 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, December 31, 2019 2020 Licenses $ - $ - Computer software 2,845 160 $ 2,845 $ 160 For the year ended December 31, 2019 Licenses Computer Software Total Cost Balance at January 1, 2019 $ 23,073,400 $ 43,070 $ 23,116,470 Addition (Disposal) - - - Balance at December 31, 2019 $ 23,073,400 $ 43,070 $ 23,116,470 Accumulated amortization and impairment Balance at January 1, 2019 $ - $ 35,878 $ 35,878 Amortization expenses - 4,347 4,347 Impairment losses recognized 23,073,400 - 23,073,400 Balance at December 31, 2019 $ 23,073,400 $ 40,225 $ 23,113,625 Carrying amounts At December 31, 2019, net $ - $ 2,845 $ 2,845 For the year ended December 31, 2020 Licenses Computer Software Total Cost Balance at January 1, 2020 $ 23,073,400 $ 43,070 $ 23,116,470 Addition (Disposal) - - - Balance at December 31, 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 - 2,685 2,685 Balance at December 31, 2020 $ 23,073,400 $ 42,910 $ 23,116,310 Carrying amount At December 31, 2020, net $ - $ 160 $ 160

Other Payables (Tables)

Other Payables (Tables)	12 Months Ended
	Dec. 31, 2020
Trade And Other Payables [Abstract]
Schedule of Other Payables	December 31, December 31, 2019 2020 Payables for cash-settled share-based payment transactions (Note 21) $ 755,787 $ 1,073,593 Payables for salaries and bonuses 1,037,213 1,492,325 Interest payables 392,970 735,510 Payables for professional fees 923,726 837,803 Others 137,146 141,178 $ 3,246,842 $ 4,280,409

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Dec. 31, 2020
Borrowings [Abstract]
Summary of Loans	December 31, December 31, 2019 2020 Long-term borrowings - unsecured Loans from government (a) $ 7,361,124 $ 7,494,665 Other long-term borrowings (b) 4,813,176 4,060,357 Interest payables (a) 3,183,507 3,628,399 Loans from shareholders (b) 1,707,498 - $ 17,065,305 $ 15,183,421 Long-term borrowings from related parties - unsecured (c) Loans from related parties $ 552,426 $ - Interest payables 13,750 - $ 566,176 $ - Current borrowings - unsecured (b) Loans from shareholders $ - $ 2,571,701 Interest payables - 329,270 $ - $ 2,900,971 Current borrowings from related parties - unsecured (c) Loans from related parties $ - $ 550,000 Interest payables - 67,912 $ - $ 617,912

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Schedule of Ordinary Shares	a. Ordinary shares December 31, December 31, December 31, 2018 2019 2020 Number of shares authorized 500,000,000 500,000,000 500,000,000 Authorized share capital NT$ 5,000,000,000 NT$ 5,000,000,000 US$ 5,000,000 Authorized par value of per share NT$ 10.00 NT$ 10.00 US$ 0.01 Number of outstanding shares issued and fully paid 160,248,940 189,954,970 209,675,470 Amount of outstanding shares issued and fully paid $ 51,627,219 $ 61,366,844 $ 61,826,237

Loss Before Income Tax (Tables)

Loss Before Income Tax (Tables)	12 Months Ended
	Dec. 31, 2020
Profit Loss [Abstract]
Summary of Other Income	a. Other income For the year ended December 31 2018 2019 2020 ADS issuance contribution $ - $ - $ 587,736 Government grants for research and development expenditures - - 165,699 Government subsidies - - 134,611 Others (Note 17) 187,244 - - $ 187,244 $ - $ 888,046
Schedule of Other Gains and Losses	b . Other gains and losses For the year ended December 31 2018 2019 2020 Net foreign exchange gains (losses) $ 95,894 $ (135,413 ) $ (210,647 ) (Loss) Gain on disposal of property, plant and equipment - (74,195 ) 968 Net gain(loss) on fair value changes of financial assets and liabilities at fair value through profit or loss 60,004 (46,985 ) 78,038 Loss on lease modification - (64,287 ) - Others 57,345 (6,678 ) 2,342 $ 213,243 $ (327,558 ) $ (129,299 )
Summary of Finance costs	c. Finance costs For the year ended December 31 2018 2019 2020 Interest on government loans $ 441,474 $ 435,684 $ 431,143 Interest on other long term borrowing 50,430 342,540 342,540 Interest on loans from shareholders - 73,780 327,324 Interest on loans from related parties - 13,571 105,899 Interest on lease liabilities - 36,037 40,425 $ 491,904 $ 901,612 $ 1,247,331
Schedule of Depreciation and Amortization	d. Depreciation and amortization For the year ended December 31 2018 2019 2020 Right-of-use assets $ - $ 267,948 $ 265,316 Property, plant and equipment 235,410 173,056 29,757 Computer software 6,355 4,347 2,685 $ 241,765 $ 445,351 $ 297,758
Schedule of Employee Benefits Expense	e. Employee benefits expense For the year ended December 31 2018 2019 2020 Short-term benefits $ 8,002,069 $ 5,628,025 $ 4,539,663 Post-employment benefits (Note 15) 424,157 325,059 200,045 Share-based payments (Note 21) Equity-settled 451,060 42,511 132,200 Cash-settled 838,677 1,272 213,636 Total employee benefits expense $ 9,715,963 $ 5,996,867 $ 5,085,544 Employee benefits expense by function General and administrative expenses $ 6,294,470 $ 4,210,477 $ 3,856,753 Research and development expenses 3,421,493 1,786,390 1,228,791 $ 9,715,963 $ 5,996,867 $ 5,085,544

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax [Abstract]
Summary of Income Tax Recognized in Profit or Loss	Income Tax Recognized in Profit or Loss For the year ended December 31 2018 2019 2020 Current tax expense/(benefit) In respect of the current period $ - $ 462,713 $ - Adjustments for prior periods 14,439 (54,711 ) - $ 14,439 $ 408,002 $ - 2018 2019 2020 Loss before income tax $ (42,171,158 ) $ (46,657,534 ) $ (16,971,289 ) Income tax benefit calculated at the statutory rate (7,169,097 ) (7,931,781 ) (2,885,119 ) Nondeductible expenses in determining taxable income 112,263 4,115,850 84,196 Tax credits for research and development expenditures (2,312,251 ) (2,474,280 ) (521,234 ) Unrecognized loss carryforwards 9,261,996 5,980,036 3,022,607 Effect of different tax rates of group entities operating in other jurisdictions 107,089 322,888 299,550 Withholding tax - 450,000 - Adjustments for prior years’ tax 14,439 (54,711 ) - Income tax expense recognized in profit or loss $ 14,439 $ 408,002 $ -

Loss Per Ordinary Share (Tables

Loss Per Ordinary Share (Tables)	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Summary of Earnings Per Share	For the year ended December 31 2018 2019 2020 Basic and diluted loss per ordinary share $ (0.28 ) $ (0.29 ) $ (0.08 ) Basic and diluted loss per equivalent ADS $ (1.40 ) $ (1.45 ) $ (0.40 )
Summary of Loss and Weighted-Average Number of Ordinary Shares Outstanding	Each ADS represents five ordinary shares. The loss and weighted-average number of ordinary shares outstanding used in the computation of loss per share are as follows: For the year ended December 31 2018 2019 2020 Loss used in the computation of basic and diluted loss per ordinary share $ (42,185,597 ) $ (47,015,967 ) $ (16,197,889 ) Weighted-average number of ordinary shares in the computation of basic loss per ordinary share 149,739,242 162,392,602 192,226,528

Share-Based Payment Arrangeme_2

Share-Based Payment Arrangements (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Abstract]
Summary of Employee Share Options	Information on employee share options granted from July 2010 to 2016 is as follows. Each option entitles the holder to subscribe for one ordinary share of the Company (1 ADS equals to 5 ordinary shares): For the Year Ended December 31 2018 2019 2020 Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Balance at January 1 6,887,523 $ 1.41 6,822,523 $ 1.41 6,670,356 $ 1.43 Options forfeited (5,000 ) 2.13 (32,167 ) 2.26 - - Options exercised (60,000 ) 0.80 (120,000 ) 0.20 - - Balance at December 31 6,822,523 1.41 6,670,356 1.43 6,670,356 1.43 Options exercisable, end of period 6,595,294 1.38 6,670,356 1.43 6,670,356 1.43 Information on employee share options granted in September 2017 is as follows. Each option entitles the holder to subscribe for one ordinary share of the Company (1 ADS equals to 5 ordinary shares): For the Year Ended December 31 2018 2019 2020 Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Balance at January 1 755,833 $ 1.28 698,167 $ 1.28 501,167 $ 1.28 Options forfeited (57,666 ) 1.28 (197,000 ) 1.28 - - Balance at December 31 698,167 1.28 501,167 1.28 501,167 1.28 Options exercisable, end of period - - 501,167 1.28 501,167 1.28 Information on employee share options granted in December 2020 is as follows. Each option entitles the holder to subscribe for one ADS of the Company For the year ended December 31 2020 Number of Options Weighted- average Exercise Price Per Option Balance at January 1 Options granted 3,824,062 $ 2.06 Options forfeited - - Balance at December 31 3,824,062 2.06 Options exercisable, end of period - - Weighted-average fair value of options granted $ 1.62
Summary of Outstanding Options	Information on outstanding options as of December 31, 2020 is as follows: July 2010 July 2011 July 2012 July 2013 July 2014 Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) $0.20-$0.80 0 $0.20-$0.80 0.7 $ 0.80 1.7 $0.80-$1.36 2.7 $ 1.36 3.7 July 2015 July 2016 July 2017 Dec 2020 Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) Range of Exercise Price Weighted- average Remaining Contractual Life (Years) $1.36-$1.88 4.7 $ 2.26 5.7 $ 1.28 6.9 $ 2.06 3.5
Summary of Options Granted Priced Using Binomial Option Pricing Model	Options granted in July of 2010, 2011, 2012, 2013, 2014, 2015, 2016, September 2017 and December 2020, 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 December 2020 Grant-date share price $ 0.80 $ 0.80 $ 1.25 $ 1.36 $ 1.36 $ 1.88 $ 2.26 $ 1.28 $ 2.22 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 $ 2.06 Expected volatility 59.16 % 54.26%-54.44% 52.25 % 50.58 % 50.86 % 36.37 % 39.34 % 38.33 % 66.25 % Expected life (years) 10 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 % 0.92 %
Summary of Long Term Incentive Plan	The Company’s 2017 LTIP is described as follows: Number of ADSs units For the year ended December 31 2018 2019 2020 Balance at January 1 292,400 295,867 232,000 Awards granted 20,800 - - Awards Exercised (17,333 ) - - Awards forfeited - (63,867 ) (16,867 ) Balance at December 31 295,867 232,000 215,133 Balance exercisable, end of period 80,133 145,667 204,733 The Company’s 2018 LTIP is described as follows: Number of ADSs units For the year ended December 31 2018 2019 2020 Balance at January 1 - 241,142 168,089 Awards granted 241,142 - - Awards forfeited - (73,053 ) (25,644 ) Balance at December 31 241,142 168,089 142,445 Balance exercisable, end of period - 56,030 99,237 The Company’s 2019 LTIP is described as follows: Number of ADSs units For the year ended December 31 2019 2020 Balance at January 1 - 491,020 Awards granted 491,020 - Awards forfeited - (104,070 ) Balance at December 31 491,020 386,950 Balance exercisable, end of period - 128,983

Equity Transactions with Non-_2

Equity Transactions with Non-controlling Interests (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Equity Transactions With Non Controlling Interests [Abstract]
Summary of Differences Recognized from Equity Transactions	The above transaction were accounted for as equity transactions, since the Company did not cease to have control over the subsidiary. For the Year Ended December 31 2019 December 31 2020 Cash consideration received $ 2,500,000 $ - The proportionate share of the carrying amount of the net assets of the subsidiary transferred from non-controlling interests $ (1,123,651 ) - Difference recognized from equity transaction $ 1,376,349 $ - For the Year Ended December 31 2019 December 31 2020 Line item adjusted for equity transaction Capital surplus - changes in percentage of ownership interests in subsidiary $ 1,376,349 $ -

Reconciliation of Liabilities_2

Reconciliation of Liabilities Arising from Financing Activities (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Abstract]
Summary of Changes in Liabilities Arising from Financing Activities, Including Both Cash and Non-cash Changes	The table below details changes in the Company’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Company’s consolidated statements of cash flows as cash flows from financing activities. Non-cash changes January 1, 2018 Interest paid Net proceeds/ (repayment) Addition/ (Transfers) Others* Interest expense December 31, 2018 Long-term of borrowings (Notes 14 and 26) $ 9,679,451 - - 4,060,357 (256,918 ) 491,904 $ 13,974,794 Non-cash changes January 1, 2019 Interest paid Net proceeds/ (repayment) Additions/ (Transfer) Others* Interest expense December 31, 2019 Lease Liabilities – current (Note 11) $ - (36,037 ) (243,265 ) 507,808 - 36,037 $ 264,543 Lease Liabilities – non-current (Note 11) $ - - - 490,835 - - $ 490,835 Long-term borrowings (Notes 14 and 26) $ 13,974,794 - - 2,697,574 (459,067 ) 852,004 $ 17,065,305 Long-term borrowings from related parties (Notes 14 and 26) $ - - - 552,426 179 13,571 $ 566,176 Non-cash changes January 1, 2020 Interest paid Net proceeds/ (repayment) Additions/ (Transfers) Others* Interest expense December 31, 2020 Lease Liabilities – current (Note 11) $ 264,543 (37,935 ) (202,605 ) 209,686 35,445 2,490 $ 271,624 Lease Liabilities – non-current (Note 11) $ 490,835 - - (209,686 ) - - $ 281,149 Current borrowings (Notes 14 and 26) $ - - - 2,900,971 - - $ 2,900,971 Current borrowings from related parties (Notes 14 and 26) $ - - - 617,912 - - $ 617,912 Long-term borrowings (Notes 14 and 26) $ 17,065,305 - - (2,900,971 ) (81,920 ) 1,101,007 $ 15,183,421 Long-term borrowings from related parties (Notes 14 and 26) $ 566,176 - - (617,912 ) (54,163 ) 105,899 $ - * Others comprise mainly foreign currency translation differences. For lease liabilities, it also includes lease modifications and disposals.

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of 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 December 31, 2020 Level 1 Level 2 Level 3 Total Financial assets at fair value through profit or loss Derivative financial assets $ - $ - $ 137,926 $ 137,926 Financial assets at fair value through other comprehensive income Investments in equity instruments at fair value through other comprehensive income Unlisted shares $ - $ - $ - $ - Financial liabilities at fair value through profit or loss Derivative financial liabilities $ - $ - $ 267,000 $ 267,000
Summary of Categories of Financial Instruments	December 31, December 31, December 31, 2018 2019 2020 Financial assets Financial assets at fair value through profit or loss Derivative financial assets $ 60,004 $ 68,256 $ 137,926 Financial assets at amortized cost (1) 29,080,981 22,311,107 14,427,678 Financial assets at fair value through other comprehensive income Equity instruments 187,244 132,160 - Financial liabilities Financial liabilities at fair value through profit or loss Derivative financial liabilities - 262,350 267,000 Financial liabilities at amortized cost (2) 21,304,150 21,963,089 24,228,678 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, other current liabilities and long-term borrowings.
Summary of Significant Financial Assets and Liabilities Denominated in Foreign Currencies	The Company’s significant financial assets and liabilities denominated in foreign currencies were as follows: December 31, 2019 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD S $ 2,538,168 0.7431 $ 1,886,160 GBP £ 999,471 1.3187 $ 1,318,000 Financial liabilities Monetary items SGD S $ 15,126,578 0.7431 $ 11,240,843 December 31, 2020 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD S $ 458,878 0.7566 $ 347,190 GBP £ 49,524 1.3651 $ 67,606 Financial liabilities Monetary items SGD S $ 15,722,226 0.7566 $ 11,895,538 GBP £ 184,320 1.3651 $ 251,618
Sensitivity Analysis of Foreign Currency Risk	For the year ended December 31 2018 2019 2020 Profit or loss* SGD $ (411,471 ) $ (467,734 ) $ (557,417 ) GBP - 65,900 (9,201 ) * 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)	12 Months Ended
	Dec. 31, 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 Key Management Personnel Key Management Personnel/Other b. Loans from related parties Related Party Category/Name December 31, 2019 December 31, 2020 Related party in substance / JANK Howden Pty Ltd $ 502,205 $ 500,000 Key Management Personnel / Others 50,221 50,000 $ 552,426 $ 550,000 Interest Payable Related Party Category/Name December 31, 2019 December 31, 2020 Related party in substance / JANK Howden Pty Ltd $ 12,500 $ 61,711 Key Management Personnel / Others 1,250 6,201 $ 13,750 $ 67,912 Interest expense For the year ended December 31 Related Party Category/Name 2018 2019 2020 Related party in substance / JANK Howden Pty Ltd $ - $ 12,337 $ 96,272 Key Management Personnel / Others - 1,234 9,627 $ - $ 13,571 $ 105,899
Schedule of Key Management Personnel Compensation	c. Compensation of Key Management Personnel For the year ended December 31 Related Party Category/Name 2018 2019 2020 Short-term employee benefits $ 2,833,520 $ 2,918,180 $ 2,368,143 Post-employment benefits 140,474 105,449 99,217 Share-based payments recognized 791,310 29,176 138,794 $ 3,765,304 $ 3,052,805 $ 2,606,154

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 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 year ended December 31 2018 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)	12 Months Ended
	Dec. 31, 2020
ASLAN Pharmaceuticals Limited Cayman Islands
Disclosure Of Detailed Information About Businesses And Intragroup Relationship Of Group [Line Items]
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 Items]
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 Items]
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 Items]
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 Items]
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 Items]
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 Items]
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 Items]
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)	12 Months Ended
	Dec. 31, 2020
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
Description of nature of impending change in accounting policy	Insurance Contracts
IFRS 10 and IAS 28 (amendments)
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	IFRS 10 and IAS 28 (amendments)
Description of nature of impending change in accounting policy	Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
Amendments to IAS 1
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 1
Description of nature of impending change in accounting policy	Classification of Liabilities as Current or Non-current
Amendments to 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
Description of nature of impending change in accounting policy	Reference to the Conceptual Framework
Amendments to IAS 16
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 16
Description of nature of impending change in accounting policy	Property, Plant and Equipment—Proceeds before Intended Use
Amendments to IAS 37
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 37
Description of nature of impending change in accounting policy	Onerous Contracts – Cost of Fulfilling a Contract
Annual Improvements to IFRS Standards 2018-2020 Cycle
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Annual Improvements to IFRS Standards 2018-2020 Cycle
Description of nature of impending change in accounting policy	Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 9 Financial Instruments, IFRS 16 Leases, and IAS 41 Agriculture

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Significant Accounting Policies [Abstract]
Impairment loss recognized for the asset or cash-generating unit	$ 0	$ 0	$ 0

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Cash And Cash Equivalents [Abstract]
Cash in hand	$ 1,709	$ 1,723
Cash in banks	14,322,662	22,201,308
Cash	$ 14,324,371	$ 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 ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Financial assets at fair value through profit or loss (FVTPL)
Financial assets classified as at FVTPL	$ 137,926	$ 68,256	$ 60,004
Financial liabilities at fair value through profit or loss (FVTPL)
Financial liabilities designated as at FVTPL	267,000	262,350
Financial Assets Current | Pre-redemption Right
Financial assets at fair value through profit or loss (FVTPL)
Financial assets classified as at FVTPL	137,926
Financial Assets Non-current | Pre-redemption Right
Financial assets at fair value through profit or loss (FVTPL)
Financial assets classified as at FVTPL		55,237
Financial Assets Non-current | Warrants
Financial assets at fair value through profit or loss (FVTPL)
Financial assets classified as at FVTPL		13,019
Financial Liabilities Current | Conversion Right
Financial liabilities at fair value through profit or loss (FVTPL)
Financial liabilities designated as at FVTPL	$ 267,000
Financial Liabilities Non-current | Conversion Right
Financial liabilities at fair value through profit or loss (FVTPL)
Financial liabilities designated as at FVTPL		$ 262,350

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)	Dec. 31, 2019USD ($)
Financial Assets At Fair Value Through Other Comprehensive Income [Abstract]
Investments in equity instruments at fair value through other comprehensive income (FVTOCI)	$ 132,160

Financial Assets at Fair Valu_4

Financial Assets at Fair Value Through Other Comprehensive Income - Additional Information (Detail)	Dec. 31, 2020USD ($)
Financial Assets At Fair Value Through Other Comprehensive Income [Abstract]
Financial assets at fair value through other comprehensive income, current	$ 0

Subsidiaries - Summary of Subsi

Subsidiaries - Summary of Subsidiaries Included in Consolidated Financial Statements (Detail)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
ASLAN Pharmaceuticals Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Limited
Name of Investee	ASLAN Pharmaceuticals Pte. Ltd.
Nature of Activities	Investment holding
Proportion of Ownership (%)	100.00%	100.00%
ASLAN Pharmaceuticals Taiwan Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	ASLAN Pharmaceuticals Taiwan Limited
Nature of Activities	New drug research and development
Proportion of Ownership (%)	100.00%	100.00%
ASLAN Pharmaceuticals Australia Pty Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	ASLAN Pharmaceuticals Australia Pty Ltd
Nature of Activities	New drug research and development
Proportion of Ownership (%)	100.00%	100.00%
ASLAN Pharmaceuticals Hong Kong Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	ASLAN Pharmaceuticals Hong Kong Limited
Nature of Activities	New drug research and development
Proportion of Ownership (%)	100.00%	100.00%
ASLAN Pharmaceuticals (Shanghai) Co. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Hong Kong Limited
Name of Investee	ASLAN Pharmaceuticals (Shanghai) Co. Ltd.
Nature of Activities	New drug research and development
Proportion of Ownership (%)	100.00%	100.00%
ASLAN Pharmaceuticals (USA) Inc
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	ASLAN Pharmaceuticals (USA) Inc.
Nature of Activities	New drug research and development
Proportion of Ownership (%)	100.00%	100.00%
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	ASLAN Pharmaceuticals Pte. Ltd.
Name of Investee	Jaguahr Therapeutics Pte. Ltd.
Nature of Activities	New drug research and development
Proportion of Ownership (%)	55.00%	55.00%

Subsidiaries - Summary of Sub_2

Subsidiaries - Summary of Subsidiaries Included in Consolidated Financial Statements (Detail) (Parenthetical)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Proportion of Ownership (%)	55.00%	55.00%

Subsidiaries - Summary of Sub_3

Subsidiaries - Summary of Subsidiaries That Have Material Non-controlling Interests (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Profit (Loss) Allocated to Non-controlling Interests	$ (773,400)	$ (49,570)
Accumulated Non-controlling interests	$ 300,681	$ 1,074,081
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Subsidiary	Jaguahr Therapeutics Pte. Ltd.
Principal Place of Business	Singapore
Proportion of Ownership and Voting Rights Held by Non-controlling Interests	45.00%	45.00%
Profit (Loss) Allocated to Non-controlling Interests	$ (773,400)	$ (49,570)
Accumulated Non-controlling interests	$ 300,681	$ 1,074,081

Subsidiaries - Summary of Finan

Subsidiaries - Summary of Financial Information Before Intragroup Eliminations (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Current assets	$ 15,502,346	$ 22,271,954
Non-current assets	579,404	1,077,536
Current liabilities	(10,657,474)	(5,383,228)
Non-current liabilities	15,576,560	18,569,536
Total deficit	(10,152,284)	(603,274)	$ 30,618,033	$ 35,513,436
Equity attributable to:
Stockholders of the Company	(10,452,965)	(1,677,355)
Non-controlling interests	300,681	1,074,081
Total deficit	(10,152,284)	(603,274)	30,618,033	$ 35,513,436
Revenue		3,000,000
Loss for the year	(16,483,297)	(45,578,975)	(42,348,071)
Other comprehensive income (loss) for the year	(123,864)	(55,084)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(17,095,153)	(47,120,621)	(42,185,597)
Loss attributable to:
Stockholders of the Company	(16,197,889)	(47,015,967)	(42,185,597)
Non-controlling interests	(773,400)	(49,570)
LOSS FROM OPERATIONS (Note 18)	(16,483,297)	(45,578,975)	(42,348,071)
Total comprehensive loss attributable to:
Stockholders of the Company	(16,321,753)	(47,071,051)	(42,185,597)
Non-controlling interests	(773,400)	(49,570)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(17,095,153)	(47,120,621)	(42,185,597)
Net cash inflow/(outflow) from:
Operating activities	(15,052,990)	(25,802,709)	(39,469,511)
Investing activities	927	5,380	(23,094,290)
Financing activities	7,173,403	19,091,459	40,899,491
NET DECREASE IN CASH AND CASH EQUIVALENTS	(7,878,660)	(6,705,870)	$ (21,664,310)
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Current assets	807,560	2,463,003
Current liabilities	(139,378)	(76,155)
Total deficit	668,182	2,386,848
Equity attributable to:
Stockholders of the Company	367,501	1,312,767
Non-controlling interests	300,681	1,074,081
Total deficit	668,182	2,386,848
Loss for the year	(1,718,666)	(113,923)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(1,718,666)	(113,923)
Loss attributable to:
Stockholders of the Company	(945,266)	(64,353)
Non-controlling interests	(773,400)	(49,570)
LOSS FROM OPERATIONS (Note 18)	(1,718,666)	(113,923)
Total comprehensive loss attributable to:
Stockholders of the Company	(945,266)	(64,353)
Non-controlling interests	(773,400)	(49,570)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(1,718,666)	(113,923)
Net cash inflow/(outflow) from:
Operating activities	(1,655,443)	(1,355,768)
Financing activities		2,500,771
NET DECREASE IN CASH AND CASH EQUIVALENTS	$ (1,655,443)	$ 1,145,003

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Carrying Amount of Each Class of Property Plant and Equipment (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	$ 13,387	$ 38,333	$ 288,418
Office Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	12,617	31,105	98,820
Other Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	14	1,938	11,052
Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Property Plant And Equipment	$ 756	$ 5,290	$ 178,546

Property, Plant and Equipment_2

Property, Plant and Equipment - Summary of Cost and Accumulated Depreciation of Property Plant and Equipment (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	$ 38,333	$ 288,418
Ending balance	13,387	38,333
Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	514,979	801,221
Additions	5,056	2,992
Disposals	(11,465)	(289,234)
Ending balance	508,570	514,979
Accumulated depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	476,646	512,803
Depreciation expenses	29,757	173,056
Disposals	(11,220)	(209,213)
Ending balance	495,183	476,646
Office Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	31,105	98,820
Ending balance	12,617	31,105
Office Equipment | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	211,315	276,935
Additions	5,056	2,992
Disposals	(11,465)	(68,612)
Ending balance	204,906	211,315
Office Equipment | Accumulated depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	180,210	178,115
Depreciation expenses	23,298	52,388
Disposals	(11,219)	(50,293)
Ending balance	192,289	180,210
Other Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	1,938	11,052
Ending balance	14	1,938
Other Equipment | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	35,291	36,180
Disposals		(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	1,924	8,742
Disposals		(517)
Ending balance	35,277	33,353
Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	5,290	178,546
Ending balance	756	5,290
Leasehold Improvements | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	268,373	488,106
Disposals		(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	4,534	111,926
Disposals		(158,403)
Ending balance	$ 267,617	$ 263,083

Property, Plant and Equipment_3

Property, Plant and Equipment - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Property Plant And Equipment [Line Items]
Impairment loss	$ 0	$ 0	$ 0
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 - Cost, Accumulated Depreciation and Carrying Amount (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ 727,866
Ending balance	462,550	$ 727,866
Buildings
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	727,866
Ending balance	462,550	727,866
Buildings | Gross carrying amount
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	882,670
Additions		882,670
Ending balance	882,670	882,670
Buildings | Accumulated depreciation
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	(154,804)
Charge for the year	(265,316)	(154,804)
Ending balance	$ (420,120)	$ (154,804)

Lease Arrangements - Lease Liab

Lease Arrangements - Lease Liabilities - Maturity Analysis, Carrying Amounts and Discount Rate (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Current	$ 271,624	$ 264,543
Non-current	281,149	490,835
Less : Unearned Interest	(25,868)	(62,262)
Lease liabilities recognized	$ 552,773	$ 755,378
Buildings
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Discount rate	6.00%	6.00%
Year 1
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Lease liabilities recognized, gross	$ 293,398	$ 302,551
Year 2
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Lease liabilities recognized, gross	$ 285,243	302,154
Year 3 and onwards
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Lease liabilities recognized, gross		$ 212,935

Lease Arrangements - Additional

Lease Arrangements - Additional Information (Detail) - Buildings - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Operating leases lease term	3 years
Increase Decrease In Lease Liabilities		$ 715,365

Lease Arrangements - Other Leas

Lease Arrangements - Other Lease Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Finance Lease And Operating Lease By Lessee [Abstract]
Expenses relating to short-term leases	$ 107,940	$ 251,549
Expenses relating to low-value asset leases	2,732	7,385
Total cash outflow for leases	$ 426,288	$ 538,236

Lease Arrangements - Summary of

Lease Arrangements - Summary of Lease Commitments (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Finance Lease And Operating Lease By Lessee [Abstract]
Lease commitments	$ 2,298	$ 67,935

Intangible Assets - Summary of

Intangible Assets - Summary of Carrying Amounts of Each Class of Intangible Assets (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Intangible Assets [Line Items]
Intangible assets	$ 160	$ 2,845
Computer Software
Disclosure Of Intangible Assets [Line Items]
Intangible assets	$ 160	$ 2,845

Intangible Assets - Summary o_2

Intangible Assets - Summary of Cost and Accumulated Amortization of Intangible Assets (Detail) - USD ($)	Nov. 11, 2019	Jul. 05, 2019	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Intangible Assets [Line Items]
Beginning balance			$ 2,845
Impairment losses recognized	$ 23,000,000	$ 73,400		$ 23,000,000
Ending balance			160	2,845
Gross carrying amount
Disclosure Of Intangible Assets [Line Items]
Beginning balance			23,116,470	23,116,470
Ending 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			2,685	4,347
Impairment losses recognized				23,073,400
Ending balance			23,116,310	23,113,625
Licenses | Gross carrying amount
Disclosure Of Intangible Assets [Line Items]
Beginning balance			23,073,400	23,073,400
Ending balance			23,073,400	23,073,400
Licenses | Accumulated Depreciation And Impairment
Disclosure Of Intangible Assets [Line Items]
Beginning balance			23,073,400
Impairment losses recognized				23,073,400
Ending balance			23,073,400	23,073,400
Computer Software
Disclosure Of Intangible Assets [Line Items]
Beginning balance			2,845
Ending balance			160	2,845
Computer Software | Gross carrying amount
Disclosure Of Intangible Assets [Line Items]
Beginning balance			43,070	43,070
Ending 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			2,685	4,347
Ending balance			$ 42,910	$ 40,225

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($)	Nov. 11, 2019	Jul. 05, 2019	Dec. 31, 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 ($)	Dec. 31, 2020	Dec. 31, 2019
Trade And Other Payables [Abstract]
Payables for cash-settled share-based payment transactions (Note 21)	$ 1,073,593	$ 755,787
Payables for salaries and bonuses	1,492,325	1,037,213
Interest payables	735,510	392,970
Payables for professional fees	837,803	923,726
Others	141,178	137,146
Other Payables	$ 4,280,409	$ 3,246,842

Borrowings - Summary of Loans (

Borrowings - Summary of Loans (Detail) $ in Millions	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Apr. 27, 2011SGD ($)
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured	$ 15,183,421	$ 17,065,305
Long-term borrowings from related parties - unsecured		566,176
Current borrowings - unsecured	2,900,971
Current borrowings from related parties - unsecured	617,912
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured	7,494,665	7,361,124	$ 10
Other Long-term Borrowings
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured	4,060,357	4,813,176
Interest Payables
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured	3,628,399	3,183,507
Long-term borrowings from related parties - unsecured		13,750
Current borrowings - unsecured	329,270
Current borrowings from related parties - unsecured	67,912
Loans from Shareholders
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured		1,707,498
Current borrowings - unsecured	2,571,701
Loans from Related Parties
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings from related parties - unsecured		$ 552,426
Current borrowings from related parties - unsecured	$ 550,000

Borrowings - Additional Informa

Borrowings - Additional Information (Detail) $ / shares in Units, $ in Millions	Oct. 25, 2019USD ($)	May 12, 2014USD ($)	Apr. 27, 2011SGD ($)	Nov. 30, 2019USD ($)$ / sharesshares	Oct. 31, 2019USD ($)$ / sharesshares	Sep. 30, 2019USD ($)shares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured							$ 15,183,421	$ 17,065,305
Number of units in American Depositary Shares | shares							5
Loans from Government
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured			$ 10				$ 7,494,665	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 - unsecured							11,123,065	$ 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							4,795,867	$ 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 repayable period						two-year
Borrowings, interest rate						10.00%
Loan facility						$ 1,000,000
Long-term Borrowings Including Interest							$ 969,730	769,486
Description of borrowings redemption and conversion policies							(a) such outstanding principal amount and accrued and unpaid interest 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 of the Company’s ordinary shares
Volume weighted average price						90.00%
Number of units in American Depositary Shares | shares						5
Proceeds from non-current borrowings					$ 1,000,000
October / November 2019 Loan Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Loan repayable period	two-year
Borrowings, interest rate	10.00%
Loan facility	$ 2,250,000
Proceeds from non-current borrowings				$ 300,000	$ 1,950,000
Warrants to purchase | shares				74,377	483,448
Percentage of principal loan amount optionally entitled to purchase shares, maximum				50.00%	50.00%
Exercise price | $ / shares				$ 2.02	$ 2.02
October / November 2019 Loan Facility | Ordinary Shares
Disclosure Of Detailed Information About Borrowings [Line Items]
Warrants to purchase | shares				371,885	2,417,240
October / 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 / November 2019 Loan Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term Borrowings Including Interest							$ 2,549,152	$ 2,316,174

Retirement Benefits Plans - Add

Retirement Benefits Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Defined Benefit Plans [Abstract]
Employee benefits expense	$ 200,045	$ 325,059	$ 424,157

Equity - Schedule of Ordinary S

Equity - Schedule of Ordinary Shares (Detail)	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)shares	Dec. 31, 2019TWD ($)$ / sharesshares	Dec. 31, 2018TWD ($)$ / sharesshares
Equity [Abstract]
Number of shares authorized	500,000,000	500,000,000	500,000,000	500,000,000
Authorized share capital	$ 5,000,000,000		$ 5,000,000,000,000	$ 5,000,000,000,000
Authorized par value of per share | (per share)	$ 0.01		$ 10	$ 10
Number of outstanding shares issued and fully paid	209,675,470	189,954,970	189,954,970	160,248,940
Amount of outstanding shares issued and fully paid	$ 61,826,237	$ 61,366,844	$ 61,366,844	$ 51,627,219

Equity - Additional Information

Equity - Additional Information (Detail)	Apr. 23, 2021USD ($)shares	Mar. 04, 2021USD ($)	Feb. 25, 2021USD ($)	Sep. 04, 2020USD ($)$ / sharesshares	Dec. 03, 2019$ / sharesshares	Dec. 03, 2019$ / sharesshares	May 04, 2018$ / sharesshares	May 04, 2018$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Feb. 19, 2021USD ($)shares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Nov. 16, 2020USD ($)$ / sharesshares	Oct. 09, 2020USD ($)	Sep. 04, 2020TWD ($)$ / sharesshares	Dec. 31, 2019TWD ($)$ / sharesshares	Dec. 31, 2018TWD ($)$ / sharesshares
Net Proceeds from offering of shares | $		$ 69,000,000	$ 18,000,000
Authorized share capital									$ 5,000,000,000		$ 5,000,000,000						$ 5,000,000,000,000	$ 5,000,000,000,000
Number of shares authorized									500,000,000		500,000,000						500,000,000	500,000,000
Authorized par value of per share | (per share)									$ 0.01		$ 0.01						$ 10	$ 10
Dividends distribution | $											$ 0	$ 0	$ 0
After Redenomination Of Authorized Capital And Before Capital Reduction
Authorized share capital | $									$ 165,000,000		$ 165,000,000
Number of shares authorized									500,000,000		500,000,000
Authorized par value of per share | $ / shares									$ 0.33		$ 0.33
Redenomination Of Authorized Capital | NT Dollar
Authorized share capital | $																$ 5,000,000,000
Number of shares authorized				500,000,000												500,000,000
Authorized par value of per share | (per share)				$ 10												$ 10
Foreign exchange rate | $				$ 1
Redenomination Of Authorized Capital | US Dollar
Authorized share capital | $				$ 165,000,000
Number of shares authorized				500,000,000												500,000,000
Authorized par value of per share | $ / shares				$ 0.33
Closing foreign exchange rate				0.03												0.03
Tenth Amended And Restated Memorandum Of Association
Authorized share capital | $														$ 5,000,000
Number of shares authorized														500,000,000
Authorized par value of per share | $ / shares														$ 0.01
Conversion From Shares To American Depository Receipts
Number of shares issued				130,488,940												130,488,940
Ratio of ordinary shares conversion to ADS				5
Ordinary Shares
Authorized par value of per share | $ / shares									$ 0.01		$ 0.01
Ordinary Shares | Conversion From Shares To American Depository Receipts
Number of shares issued									97,976,475		97,976,475
American Depository Receipts | Open Market Agreement | Jefferies LLC
Number of shares issued	4,908,987								3,953,985	8,862,972	3,953,985
Aggregate amount of shares eligible to be sold | $															$ 50,000,000
Net Proceeds from offering of shares | $	$ 14,100,000								$ 7,400,000	$ 21,500,000
American Depositary Share | Conversion From Shares To American Depository Receipts
Number of shares issued									19,595,295		19,595,295
Initial Public Offering
Number of shares issued					5,893,206	5,893,206	6,000,000	6,000,000
Offering price per share | (per share)					$ 2.50	$ 15.24	$ 7.03	$ 41.72
Initial Public Offering | Ordinary Shares
Number of shares issued					29,466,030	29,466,030	30,000,000	30,000,000	19,720,500		19,720,500
Net Proceeds from offering of shares | $											$ 7,413,943
Initial Public Offering | American Depositary Share
Number of shares issued									3,944,100		3,944,100

License Agreements - Additional

License Agreements - Additional Information (Detail)

Nov. 11, 2019USD ($)

Jul. 05, 2019USD ($)

Jun. 30, 2018USD ($)

Jan. 31, 2018USD ($)

Aug. 31, 2016USD ($)

Aug. 31, 2016SGD ($)

Mar. 31, 2019USD ($)

Feb. 28, 2019USD ($)

Dec. 31, 2020USD ($)WarrantTarget$ / sharesshares

Dec. 31, 2020SGD ($)WarrantTargetshares

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2016USD ($)

Disclosure Of Transactions Between Related Parties [Line Items]

Impairment loss recognized

$ 23,000,000

$ 73,400

$ 23,000,000

Other income

$ 888,046

$ 187,244

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

Almirall | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Agreement date

Dec. 31, 2015

Dec. 31, 2015

Agreement amended date

Mar. 31, 2018

Mar. 31, 2018

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 linked payments estimated

$ 655,000,000

Hyundai Pharm Co., Ltd. | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Agreement date

Oct. 31, 2015

Option payment received

$ 250,000

Remaining performance obligation

0

Payment to third parties as payment for proceeds from out-licensing agreement

$ 125,000

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

Disclosure Of Transactions Between Related Parties [Line Items]

Payment to buy back the rights to commercialize

$ 325,000

325,000

Exploit Technologies Pte Ltd | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

License fee capitalized separately as acquired intangible asset

$ 73,400

$ 100,000

Milestone payment receivable upon achievement

$ 8,978,951

$ 12,000,000

Collaboration agreement, term (in years)

3 years

3 years

Nanyang Technological University | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Agreement date

Oct. 31, 2016

Oct. 31, 2016

Number of targets to select | Target

3

3

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

599,445

599,445

Value of shares received in exchange for surrender of residual rights

$ 187,244

$ 255,000

Number of warrants received in exchange for surrender of residual rights | Warrant

599,445

599,445

Subscription price | $ / shares

$ 0.32

Other income

$ 187,244

BioGenetics Co. Ltd | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Initial upfront payment

2,000,000

Remaining performance obligation

$ 0

0

Upfront payment

$ 1,000,000

3,000,000

License Cost

$ 82,259

Percentage of sublicense agreement ceiling

10.00%

Top of Range | CSL Limited | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Percentage of entity's revenue

10.00%

10.00%

Top of Range | BioGenetics Co. Ltd | License Agreements

Disclosure Of Transactions Between Related Parties [Line Items]

Sales mile stones linked payments estimated

$ 11,000,000

Sales and development milestone payments

$ 8,000,000

Loss Before Income Tax - Summar

Loss Before Income Tax - Summary of Other Income (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2018
Profit Loss [Abstract]
ADS issuance contribution	$ 587,736
Government grants for research and development expenditures	165,699
Government subsidies	134,611
Others (Note 17)		$ 187,244
Other income	$ 888,046	$ 187,244

Loss Before Income Tax - Additi

Loss Before Income Tax - Additional Information (Detail) - USD ($)	Aug. 13, 2020	Dec. 31, 2020
Loss Before Income Tax [Line Items]
Other non-operating income		$ 587,736
Other receivables (Note 18)		528,841
Government grants for research and development expenditures		$ 165,699
Australia
Loss Before Income Tax [Line Items]
Government grants for research and development expenditures	$ 165,699

Loss Before Income Tax - Schedu

Loss Before Income Tax - Schedule of Other Gains and Losses (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Profit Loss [Abstract]
Net foreign exchange gains (losses)	$ (210,647)	$ (135,413)	$ 95,894
(Loss) Gain on disposal of property, plant and equipment	968	(74,195)
Net gain(loss) on fair value changes of financial assets and liabilities at fair value through profit or loss	78,038	(46,985)	60,004
Loss on lease modification		(64,287)
Others	2,342	(6,678)	57,345
Other gains and losses	$ (129,299)	$ (327,558)	$ 213,243

Loss Before Income Tax - Summ_2

Loss Before Income Tax - Summary of Finance costs (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Profit Loss [Abstract]
Interest on government loans	$ 431,143	$ 435,684	$ 441,474
Interest on other long term borrowing	342,540	342,540	50,430
Interest on loans from shareholders	327,324	73,780
Interest on loans from related parties	105,899	13,571
Interest on lease liabilities	40,425	36,037
Finance costs	$ 1,247,331	$ 901,612	$ 491,904

Loss Before Income Tax - Sche_2

Loss Before Income Tax - Schedule of Depreciation and Amortization (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 297,758	$ 445,351	$ 241,765
Right-of-Use Assets
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	265,316	267,948
Property, Plant and Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	29,757	173,056	235,410
Computer Software
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 2,685	$ 4,347	$ 6,355

Loss Before Income Tax - Sche_3

Loss Before Income Tax - Schedule of Employee Benefits Expense (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Profit Loss [Abstract]
Short-term benefits	$ 4,539,663	$ 5,628,025	$ 8,002,069
Post-employment benefits	200,045	325,059	424,157
Share-based payments
Equity-settled	132,200	42,511	451,060
Cash-settled	213,636	1,272	838,677
Total employee benefits expense	5,085,544	5,996,867	9,715,963
Employee benefits expense by function
General and administrative expenses	3,856,753	4,210,477	6,294,470
Research and development expenses	1,228,791	1,786,390	3,421,493
Total employee benefits expense	$ 5,085,544	$ 5,996,867	$ 9,715,963

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Recognized in Profit or Loss (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current tax expense/(benefit)
In respect of the current period		$ 462,713
Adjustments for prior periods		(54,711)	$ 14,439
Income tax expense recognized in profit or loss	$ 0	408,002	14,439
Loss before income tax	(16,971,289)	(46,657,534)	(42,171,158)
Income tax benefit calculated at the statutory rate	(2,885,119)	(7,931,781)	(7,169,097)
Nondeductible expenses in determining taxable income	84,196	4,115,850	112,263
Tax credits for research and development expenditures	(521,234)	(2,474,280)	(2,312,251)
Unrecognized loss carryforwards	3,022,607	5,980,036	9,261,996
Effect of different tax rates of group entities operating in other jurisdictions	$ 299,550	322,888	$ 107,089
Withholding tax		$ 450,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	1 Months Ended		12 Months Ended
	Mar. 31, 2019	Feb. 28, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Major Components Of Tax Expense Income [Line Items]
Unused tax losses			$ 151,000,000	$ 134,000,000
Deferred tax asset			0	0
Taxable income			(16,971,289)	(46,657,535)	$ (42,171,158)
Provision for income tax			0	$ 408,002	14,439
Singapore
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate				17.00%
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%
Singapore | Jaguahr Therapeutics Pte. Ltd.
Major Components Of Tax Expense Income [Line Items]
Taxable income			0	0
Singapore | ASLAN Pharmaceuticals Pte Ltd Singapore
Major Components Of Tax Expense Income [Line Items]
Taxable income			$ 0	0	0
Taiwan
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate						20.00%
Taiwan | Bottom of Range
Major Components Of Tax Expense Income [Line Items]
Decrease in unappropriated earnings due to the effect of corporate surtax rate			5.00%
Taiwan | ASLAN Pharmaceuticals Taiwan Limited
Major Components Of Tax Expense Income [Line Items]
Taxable income			$ 3,869,726
Australia
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate			30.00%
Taxable income			$ 0	0	0
Provision for income tax			$ 0	0	0
Hong Kong
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate			16.50%
Taxable income			$ 0	0	0
Provision for income tax			0	0	0
Withholding taxes			$ 0	0	0
China
Major Components Of Tax Expense Income [Line Items]
Statutory corporate income tax rate			25.00%
Taxable income			$ 0	0	0
Provision for income tax			0	0	0
UNITED STATES
Major Components Of Tax Expense Income [Line Items]
Taxable income			0	0	0
Provision for income tax			$ 0	$ 0	$ 0
Federal income tax rate			21.00%
State income tax rate			8.70%

Loss Per Ordinary Share - Summa

Loss Per Ordinary Share - Summary of Earnings Per Share (Detail) - $ / shares		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Earnings Per Share [Line Items]
Basic and diluted		$ (0.08)	$ (0.29)	$ (0.28)
Ordinary Share
Earnings Per Share [Line Items]
Basic and diluted		(0.08)	(0.29)	(0.28)
American Depositary Share
Earnings Per Share [Line Items]
Basic and diluted	[1]	$ (0.40)	$ (1.45)	$ (1.40)
[1]	Each ADS represents five ordinary shares.

Loss Per Ordinary Share - Addit

Loss Per Ordinary Share - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2020shares
Earnings Per Share [Abstract]
Number of units in American Depositary Shares	5

Loss Per Ordinary Share - Sum_2

Loss Per Ordinary Share - Summary of Loss and Weighted Average Number of Ordinary Shares Outstanding (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Loss used in the computation of basic and diluted loss per ordinary share	$ (16,197,889)	$ (47,015,967)	$ (42,185,597)
Weighted-average number of ordinary shares in the computation of basic loss per ordinary share	192,226,528	162,392,602	149,739,242

Share-based Payment Arrangeme_3

Share-based Payment Arrangements - Additional Information (Detail)

Dec. 15, 2020shares

Dec. 10, 2020shares

Jul. 30, 2019USD ($)shares

Jul. 30, 2018USD ($)shares

Feb. 01, 2018USD ($)shares

Aug. 23, 2017USD ($)shares

Sep. 30, 2017shares

Jul. 31, 2016shares

Jul. 31, 2015shares

Jul. 31, 2014shares

Jul. 31, 2013shares

Jul. 31, 2012shares

Jul. 31, 2011shares

Jul. 31, 2010shares

Dec. 31, 2020USD ($)shares

Dec. 31, 2019USD ($)shares

Dec. 31, 2018USD ($)shares

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

Compensation costs recognized | $

$ 132,200

$ 42,511

$ 451,060

Recognized compensation liabilities, Non-current | $

111,990

184,870

Other Payable

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

Recognized compensation liabilities, Current | $

$ 1,073,593

$ 755,787

Employee Share Option Plan

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

Option granted

382,406

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.

Percentage of remaining date of options granted

75.00%

Annual installments date of grant

three years

Issuance of new share capital, shares

20,676,974

Employee Share Option Plan | American Depository Receipts

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

Issuance of new share capital, shares

4,135,395

2010 to 2016 Plan

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

Percentage of option granted

25.00%

Long Term Incentive Plan Granted in 2017

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

Option granted

20,800

Description of vesting requirements for stock option

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

Long term incentive plan bonus entitlement units granted

104,000

1,462,000

Exchange ratio of Taiwan share price to ADS price

5:1

Number of units forfeited

16,867

63,867

Long Term Incentive Plan Granted in 2017 | American Depositary Share

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

Long term incentive plan bonus entitlement units granted

20,800

292,400

Long Term Incentive Plan Granted in 2018

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

Option granted

241,142

Description of vesting requirements for stock option

The 241,142 bonus entitlement units granted under the 2018 LTIP will be one-third vested each year after the first, second, and third anniversary of the award. The 491,020 bonus entitlement units granted under the 2019 LTIP will be one-third vested each year after the first, second, and third anniversary of the award.

Long term incentive plan bonus entitlement units granted

241,142

Number of units forfeited

25,644

73,053

Long Term Incentive Plan Granted in 2019

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

Option granted

491,020

Description of vesting requirements for stock option

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

Long term incentive plan bonus entitlement units granted

491,020

Number of units forfeited

104,070

Long Term Incentive Plans

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

Grant date fair value of award | $

$ 2.92

$ 7.90

$ 8.04

$ 5.50

Number of units forfeited

283,501

Reporting date fair value of award | $

$ 1.90

$ 2.03

Recognized total expenses | $

$ 213,636

$ 1,272

$ 838,677

Share-based Payment Arrangeme_4

Share-based Payment Arrangements - Summary of Employee Share Options (Detail)	12 Months Ended
	Dec. 31, 2020shares$ / shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Ending of Period | shares	3,824,062
Weighted- average Exercise Price Per Option, End of Period	$ 2.06
Number of Options, Granted | shares	3,824,062
Weighted- average Exercise Price Per Option, Granted	$ 2.06
Weighted-average fair value of options granted	$ 1.62
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	6,887,523
Number of Options, Forfeited | shares		(32,167)	(5,000)
Number of Options Exercised | shares		(120,000)	(60,000)
Number of Options, Ending of Period | shares	6,670,356	6,670,356	6,822,523
Options exercisable, end of period | shares	6,670,356	6,670,356	6,595,294
Weighted- average Exercise Price Per Option, Beginning of Period	$ 1.43	$ 1.41	$ 1.41
Weighted- average Exercise Price Per Option, Forfeited		2.26	2.13
Weighted-average Exercise Price Per Option, Exercised		0.20	0.80
Weighted- average Exercise Price Per Option, End of Period	1.43	1.43	1.41
Weighted- average Exercise Price Per Option, Exercisable End of Period	$ 1.43	$ 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	755,833
Number of Options, Forfeited | shares		(197,000)	(57,666)
Number of Options, Ending of Period | shares	501,167	501,167	698,167
Options exercisable, end of period | shares	501,167	501,167
Weighted- average Exercise Price Per Option, Beginning of Period	$ 1.28	$ 1.28	$ 1.28
Weighted- average Exercise Price Per Option, Forfeited		1.28	1.28
Weighted- average Exercise Price Per Option, End of Period	1.28	1.28	$ 1.28
Weighted- average Exercise Price Per Option, Exercisable End of Period	$ 1.28	$ 1.28

Share-based Payment Arrangeme_5

Share-based Payment Arrangements - Summary of Outstanding Options (Detail)	12 Months Ended
	Dec. 31, 2020$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 2.06
Weighted-average Remaining Contractual Life (Years)	3 years 6 months
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]
Range of Exercise Price	$ 0.20
July 2010 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 0.80
July 2011
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	8 months 12 days
July 2011 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 0.20
July 2011 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	0.80
July 2012
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 0.80
Weighted-average Remaining Contractual Life (Years)	1 year 8 months 12 days
July 2013
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	2 years 8 months 12 days
July 2013 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 0.80
July 2013 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	1.36
July 2014
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.36
Weighted-average Remaining Contractual Life (Years)	3 years 8 months 12 days
July 2015
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	4 years 8 months 12 days
July 2015 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.36
July 2015 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	1.88
July 2016
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 2.26
Weighted-average Remaining Contractual Life (Years)	5 years 8 months 12 days
July 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.28
Weighted-average Remaining Contractual Life (Years)	6 years 10 months 24 days

Share-based Payment Arrangeme_6

Share-based Payment Arrangements - Summary of Options Granted Priced Using Binomial Option Pricing Model (Detail)	1 Months Ended								12 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	Dec. 31, 2020yr$ / 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	$ 2.22
Exercise price	$ 1.28	$ 2.26		$ 1.36		$ 0.80			$ 2.06
Expected volatility	38.33%	39.34%	36.37%	50.86%	50.58%	52.25%		59.16%	66.25%
Expected life | yr	10	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%	0.92%
Bottom Of Range [Member]
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	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Long Term Incentive Plan Granted in 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	232,000	295,867	292,400
Awards granted			20,800
Awards Exercised			(17,333)
Awards forfeited	(16,867)	(63,867)
Ending balance	215,133	232,000	295,867
Balance exercisable, end of period	204,733	145,667	80,133
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 granted			241,142
Awards forfeited	(25,644)	(73,053)
Ending balance	142,445	168,089	241,142
Balance exercisable, end of period	99,237	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 granted		491,020
Awards forfeited	(104,070)
Ending balance	386,950	491,020
Balance exercisable, end of period	128,983

Equity Transactions with Non-_3

Equity Transactions with Non-Controlling Interests - Additional Information (Detail) - Jaguahr Therapeutics Pte. Ltd.	Oct. 15, 2019	Dec. 31, 2020
Disclosure Of Equity Transactions With Non Controlling Interests [Line Items]
Proportion of Ownership (%)		55.00%
Top of Range
Disclosure Of Equity Transactions With Non Controlling Interests [Line Items]
Proportion of Ownership (%)	100.00%
Bottom of Range
Disclosure Of Equity Transactions With Non Controlling Interests [Line Items]
Proportion of Ownership (%)	55.00%

Equity Transactions with Non-_4

Equity Transactions with Non-Controlling Interests - Summary of Differences Recognized from Equity Transactions (Detail) - Jaguahr Therapeutics Pte. Ltd.	12 Months Ended
	Dec. 31, 2019USD ($)
Disclosure Of Equity Transactions With Non Controlling Interests [Line Items]
Cash consideration received	$ 2,500,000
The proportionate share of the carrying amount of the net assets of the subsidiary transferred from non-controlling interests	(1,123,651)
Difference recognized from equity transaction	1,376,349
Line item adjusted for equity transaction
Capital surplus - changes in percentage of ownership interests in subsidiary	$ 1,376,349

Reconciliation of Liabilities_3

Reconciliation of Liabilities Arising from Financing Activities - Summary of Changes in Liabilities Arising from Financing Activities, Including Both Cash and Non-cash Changes (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Net proceeds / (repayment)	$ 7,173,403	$ 19,091,459	$ 40,899,491
Long-Term Borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities	17,065,305	13,974,794	9,679,451
Addition / (Transfers)	(2,900,971)	2,697,574	4,060,357
Others	(81,920)	(459,067)	(256,918)
Interest expense	1,101,007	852,004	491,904
Liabilities arising from financing activities	15,183,421	17,065,305	$ 13,974,794
Lease Liabilities – Current
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities	264,543
Interest paid	(37,935)	(36,037)
Net proceeds / (repayment)	(202,605)	(243,265)
Addition / (Transfers)	209,686	507,808
Others	35,445
Interest expense	2,490	36,037
Liabilities arising from financing activities	271,624	264,543
Lease Liabilities – Non-Current
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities	490,835
Addition / (Transfers)	(209,686)	490,835
Liabilities arising from financing activities	281,149	490,835
Long-Term Borrowings From Related Parties
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities	566,176
Addition / (Transfers)	(617,912)	552,426
Others	(54,163)	179
Interest expense	105,899	13,571
Liabilities arising from financing activities		$ 566,176
Current Borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Addition / (Transfers)	2,900,971
Liabilities arising from financing activities	2,900,971
Current Borrowings From Related Parties
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Addition / (Transfers)	617,912
Liabilities arising from financing activities	$ 617,912

Financial Instruments - Fair Va

Financial Instruments - Fair Value of Financial Instruments Measured at Fair Value on Recurring Basis (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Financial assets at fair value through profit or loss
Derivative financial assets	$ 137,926	$ 68,256	$ 60,004
Financial assets at fair value through other comprehensive income
Investments in equity instruments at fair value through other comprehensive income Unlisted shares		132,160	$ 187,244
Financial liabilities at fair value through profit or loss
Derivative financial liabilities	267,000	262,350
Fair Value Measured on Recurring Basis
Financial assets at fair value through profit or loss
Derivative financial assets	137,926	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
Financial liabilities at fair value through profit or loss
Derivative financial liabilities	267,000	262,350
Fair Value Measured on Recurring Basis | Level 3
Financial assets at fair value through profit or loss
Derivative financial assets	137,926	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
Financial liabilities at fair value through profit or loss
Derivative financial liabilities	$ 267,000	$ 262,350

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - USD ($)	Mar. 29, 2021	Mar. 04, 2021	Feb. 25, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Financial Instruments [Line Items]
Transfer between Level 1 and 2, assets				$ 0	$ 0
Transfer between Level 1 and 2, liabilities				$ 0	$ 0
Net Proceeds from offering of shares		$ 69,000,000	$ 18,000,000
Foreign Currency Risk
Disclosure Of Financial Instruments [Line Items]
Percentage of increase or decrease on exchange rate of foreign currency				5.00%
Sensitivity rate used in reporting foreign currency risk				5.00%
Percentage of increase on exchange rate of foreign currency				5.00%
Percentage of decrease on exchange rate of foreign currency				5.00%
Interest Rate Risk
Disclosure Of Financial Instruments [Line Items]
Borrowings, interest rate basis				1.00%	1.00%	1.00%
Decrease (increase) in pre-tax loss				$ 194,378	$ 151,896	$ 99,144
Discount for Lack of Marketability
Disclosure Of Financial Instruments [Line Items]
Discount rate	10.00%			10.00%
Increase decrease in discount rate	1.00%			1.00%
Decrease in fair value	$ 1,652			$ 49
Discount for Lack of Control
Disclosure Of Financial Instruments [Line Items]
Discount rate	10.00%			10.00%
Increase decrease in discount rate	1.00%			1.00%
Decrease in fair value	$ 1,652			$ 49
Historical Volatility For Shares Measurement Input
Disclosure Of Financial Instruments [Line Items]
Percentage of historical volatility used				92.60%	89.84%
Historical Volatility For Shares Measurement Input | Level 3
Disclosure Of Financial Instruments [Line Items]
Historical volatility				84.63%	41.87%
Discount Rate Measurement Input | Market Bond Yield Curve and Risk Free Rate Premium
Disclosure Of Financial Instruments [Line Items]
Percentage of warrants and convertibility right determine				15.00%

Financial Instruments - Summary

Financial Instruments - Summary of Categories of Financial Instruments (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Financial assets at fair value through profit or loss
Derivative financial assets	$ 137,926	$ 68,256	$ 60,004
Financial assets at amortized cost	14,427,678	22,311,107	29,080,981
Financial assets at fair value through other comprehensive income
Equity instruments		132,160	187,244
Financial liabilities at fair value through profit or loss
Derivative financial liabilities	267,000	262,350
Financial liabilities at amortized cost	$ 24,228,678	$ 21,963,089	$ 21,304,150

Financial Instruments - Summa_2

Financial Instruments - Summary of Significant Financial Assets and Liabilities Denominated in Foreign Currencies (Detail)	12 Months Ended
	Dec. 31, 2020SGD ($)	Dec. 31, 2020SGD ($)GBP (£)	Dec. 31, 2019SGD ($)	Dec. 31, 2019SGD ($)GBP (£)	Dec. 31, 2020GBP (£)	Dec. 31, 2019GBP (£)
Disclosure Of Financial Instruments [Abstract]
Financial assets, Foreign Currencies	$ 458,878	$ 458,878	$ 2,538,168	$ 2,538,168	£ 49,524	£ 999,471
Financial assets, Exchange Rate	0.7566	1.3651	0.7431	1.3187
Financial assets, Carrying Amount	$ 347,190	$ 347,190	$ 1,886,160	$ 1,886,160	67,606	£ 1,318,000
Financial liabilities, Foreign Currencies	$ 15,722,226	$ 15,722,226	$ 15,126,578	15,126,578	184,320
Financial liabilities, Exchange Rate	0.7566	1.3651	0.7431
Financial Liabilities, Carrying Amount	$ 11,895,538	$ 11,895,538	$ 11,240,843	$ 11,240,843	£ 251,618

Financial Instruments - Sensiti

Financial Instruments - Sensitivity Analysis of Foreign Currency Risk (Detail)	12 Months Ended
	Dec. 31, 2020SGD ($)	Dec. 31, 2020GBP (£)	Dec. 31, 2019SGD ($)	Dec. 31, 2019GBP (£)	Dec. 31, 2018SGD ($)
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	$ (557,417)	£ (9,201)	$ (467,734)	£ 65,900	$ (411,471)

Transactions with Related Par_3

Transactions with Related Parties - Schedule of a Related Party Name and Category (Detail)	12 Months Ended
	Dec. 31, 2020
Key Management Personnel
Disclosure Of Transactions Between Related Parties [Line Items]
Related party name	Key Management Personnel
Related party category	Key Management Personnel/Other
JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Related party name	JANK Howden Pty Ltd
Related party category	Related party in substance

Transactions with Related Par_4

Transactions with Related Parties - Schedule of Loans from Related Parties (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Line Items]
Loans from related parties	$ 550,000	$ 552,426
Related Party in Substance / JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Loans from related parties	500,000	502,205
Key Management Personnel / Others
Disclosure Of Transactions Between Related Parties [Line Items]
Loans from related parties	$ 50,000	$ 50,221

Transactions with Related Par_5

Transactions with Related Parties - Schedule of Interest Payable from Related Parties (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Line Items]
Interest payable from related parties	$ 67,912	$ 13,750
Related Party in Substance / JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Interest payable from related parties	61,711	12,500
Key Management Personnel / Others
Disclosure Of Transactions Between Related Parties [Line Items]
Interest payable from related parties	$ 6,201	$ 1,250

Transactions with Related Par_6

Transactions with Related Parties - Schedule of Interest Expense from Related Parties (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Line Items]
Interest on loans from related parties	$ 105,899	$ 13,571
Related Party in Substance / JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Interest on loans from related parties	96,272	12,337
Key Management Personnel / Others
Disclosure Of Transactions Between Related Parties [Line Items]
Interest on loans from related parties	$ 9,627	$ 1,234

Transactions with Related Par_7

Transactions with Related Parties - Schedule of Key Management Personnel Compensation (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Transactions Between Related Parties [Abstract]
Short-term employee benefits	$ 2,368,143	$ 2,918,180	$ 2,833,520
Post-employment benefits	99,217	105,449	140,474
Share-based payments recognized	138,794	29,176	791,310
Key management personnel compensation	$ 2,606,154	$ 3,052,805	$ 3,765,304

Segment Information - Additiona

Segment Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2020Segment	Dec. 31, 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)	12 Months Ended
	Dec. 31, 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

Other Items_Subsequent Events -

Other Items/Subsequent Events - Additional Information (Detail)	Apr. 23, 2021USD ($)shares	Mar. 29, 2021USD ($)	Mar. 22, 2021USD ($)Lendershares	Mar. 04, 2021USD ($)	Feb. 25, 2021USD ($)	Mar. 31, 2021USD ($)shares	Feb. 28, 2021USD ($)shares	Dec. 31, 2020USD ($)shares	Feb. 19, 2021USD ($)shares	Mar. 21, 2021USD ($)
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Net Proceeds from offering of shares				$ 69,000,000	$ 18,000,000
Payments not yet occurred from joint venture agreement								$ 2,500,000
Open Market Agreement | Jefferies LLC | Private Placement of Ordinary Shares
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Net proceeds from issue of shares							$ 18,000,000
Open Market Agreement | Jefferies LLC | Underwritten Public Offering
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Net Proceeds from offering of shares						$ 64,900,000
Open Market Agreement | Jefferies LLC | American Depository Receipts
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of shares issued | shares	4,908,987							3,953,985	8,862,972
Net Proceeds from offering of shares	$ 14,100,000							$ 7,400,000	$ 21,500,000
Open Market Agreement | Jefferies LLC | American Depository Receipts | Private Placement of Ordinary Shares
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of shares issued | shares							5,113,636
Open Market Agreement | Jefferies LLC | American Depository Receipts | Underwritten Public Offering
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of shares issued | shares						17,250,000
Open Market Agreement | Jefferies LLC | Ordinary Shares | Private Placement of Ordinary Shares
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of shares issued | shares							25,568,180
Open Market Agreement | Jefferies LLC | Ordinary Shares | Underwritten Public Offering
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of shares issued | shares						86,250,000
JAGUAHR Therapeutics Tranche Two
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Payments for Acquisition										$ 2,500,000
Decrease in liability			$ 2,500,000
JAGUAHR Therapeutics Tranche Two | Bottom Of Range [Member]
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Holding percentage										35.00%
JAGUAHR Therapeutics Tranche Two | Top of Range
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Holding percentage										55.00%
JAGUAHR Therapeutics Tranche Two | Jaguahr Therapeutics Pte. Ltd.
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Payments utilized upon receipt										$ 700,000
Payments held unspent in bank account										$ 1,800,000
Underwriter Allotment | Underwritten Public Offering
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of lenders elected to offset repayment against relative warrant exercise price | Lender			4
October / November 2019 Loan Facility | American Depository Receipts
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of warrants purchase exercised | shares			285,110
Number of warrants purchase outstanding | shares			272,715
October / November 2019 Loan Facility | Ordinary Shares
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of warrants purchase exercised | shares			1,425,550
Number of warrants purchase outstanding | shares			1,363,575
Convertible Loan Liabilities
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Repayment of convertible loan liabilities		$ 1,100,000
Convertible Loan Liabilities Principal Amount		$ 1,000,000