ASLAN Pharmaceuticals (ASLN) 20-F25 Mar 222021 FY Annual report (foreign)Financial data

Company Profile

Document and Entity Information

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2021shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
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	402,116,835
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity File Number	001-38475
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	83 Clemenceau Avenue #12-03 UE Square
Entity Address, City or Town	Singapore
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
Auditor Firm ID	1046
Auditor Name	Deloitte & Touche
Auditor Location	Taipei, Taiwan
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, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	239920
Contact Personnel Email Address	investor@aslanpharma.com

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CURRENT ASSETS
Cash and cash equivalents (Note 6)	$ 90,167,967	$ 14,324,371
Other assets (Note 7)	3,612,846	1,040,049
Financial assets at fair value through profit or loss (Notes 8 and 22)		137,926
Total current assets	93,780,813	15,502,346
NON-CURRENT ASSETS
Investment in associate company (Note 10)	494,728	0
Property, plant and equipment, net	34,979	13,387
Right-of-use assets	197,746	462,550
Intangible assets (Notes 11)	9,956	160
Other assets (Note 7)		103,307
Total non-current assets	737,409	579,404
TOTAL ASSETS	94,518,222	16,081,750
CURRENT LIABILITIES
Trade payables	3,116,786	2,319,558
Other payables (Notes 12 and 19)	2,817,909	4,280,409
Current borrowings (Notes 13 and 21)		2,900,971
Current borrowings from related parties (Notes 13, 21 and 23)		617,912
Lease liabilities – current (Note 21)	199,124	271,624
Financial liabilities at fair value through profit or loss (Notes 8 and 22)	223,352	267,000
Total current liabilities	6,357,171	10,657,474
NON-CURRENT LIABILITIES
Long-term borrowings (Notes 13 and 21)	30,857,308	15,183,421
Lease liabilities – non-current (Note 21)		281,149
Other non-current liabilities (Note 19)		111,990
Total non-current liabilities	30,857,308	15,576,560
TOTAL LIABILITIES	37,214,479	26,234,034
(DEFICIT)/EQUITY ATTRIBUTABLE TO STOCKHOLDERS OF THE COMPANY (Note 14)
Ordinary shares	63,019,962	61,826,237
Capital surplus	221,467,061	123,582,460
Accumulated deficit	(227,004,332)	(195,682,714)
Other reserves	(178,948)	(178,948)
Total (deficit)/equity attributable to stockholders of the Company	57,303,743	(10,452,965)
NON-CONTROLLING INTERESTS		300,681
Total (deficit)/equity	57,303,743	(10,152,284)
TOTAL LIABILITIES AND EQUITY	$ 94,518,222	$ 16,081,750

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)		12 Months Ended
Consolidated Statements of Comprehensive Loss - USD ($)		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement Of Comprehensive Income [Line Items]
NET REVENUE				$ 3,000,000
COST OF REVENUE				(407,259)
GROSS PROFIT				2,592,741
OPERATING EXPENSES (Notes 16 and 19)
General and administrative expenses		$ (11,825,131)	$ (7,169,177)	(8,511,699)
Research and development expenses		(22,021,321)	(9,314,120)	(16,586,617)
Total operating expenses		(33,846,452)	(16,483,297)	(25,098,316)
IMPAIRMENT LOSS ON INTANGIBLE ASSETS (Note 11)				(23,073,400)
LOSS FROM OPERATIONS		(33,846,452)	(16,483,297)	(45,578,975)
NON-OPERATING INCOME AND EXPENSES
Interest income		219	592	150,610
Other income (Note 16a)		1,108,072	888,046
Gain on dilution of subsidiary and recognition of associate (Note 9)		2,307,735
Other gains and losses (Note 16b)		1,106,510	(129,299)	(327,558)
Finance costs (Notes 16c and 21)		(1,860,954)	(1,247,331)	(901,612)
Total non-operating income and expenses		2,661,582	(487,992)	(1,078,560)
Share in losses of associate company, accounted for using equity method (Note 10)		(405,712)
LOSS BEFORE INCOME TAX (Note 16)		(31,590,582)	(16,971,289)	(46,657,535)
INCOME TAX EXPENSE (Note 17)			0	(408,002)
NET LOSS FOR THE YEAR		(31,590,582)	(16,971,289)	(47,065,537)
Items that will not be reclassified subsequently to profit or loss:
Unrealised loss on investments in equity instruments at fair value through other comprehensive income			(123,864)	(55,084)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR		(31,590,582)	(17,095,153)	(47,120,621)
NET LOSS ATTRIBUTABLE TO
Stockholders of the Company		(31,321,618)	(16,197,889)	(47,015,967)
Non-controlling interests		(268,964)	(773,400)	(49,570)
NET LOSS FOR THE YEAR		(31,590,582)	(16,971,289)	(47,065,537)
TOTAL COMPREHENSIVE LOSS ATTRIBUTABLE TO
Stockholders of the Company		(31,321,618)	(16,321,753)	(47,071,051)
Non-controlling interests		(268,964)	(773,400)	(49,570)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR		$ (31,590,582)	$ (17,095,153)	$ (47,120,621)
LOSS PER ORDINARY SHARE (Note 18)
Basic and diluted		$ (0.10)	$ (0.08)	$ (0.29)
American Depositary Share
LOSS PER ORDINARY SHARE (Note 18)
Basic and diluted	[1]	$ (0.48)	$ (0.40)	$ (1.45)

[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	Unrealised Valuation Loss on Financial Assets at Fair Value Through Other Comprehensive Income	Non-controlling Interests
Beginning balance at Dec. 31, 2018	$ 30,618,033	$ 51,627,219	$ 111,459,672	$ 105,143,362	$ 6,316,310		$ (132,468,858)
Beginning balance, 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/Exercise of employee share options (Note 20)	24,000	$ 78,632	(54,632)	29,598	(84,230)
Issuance of ordinary shares under employee share option plan/Exercise of employee share options (Note 20), share		240,000
Recognition of employee share options by the Company (Note 19)	42,511		42,511		42,511
Changes in percentage of ownership interests in subsidiary (Note 9)			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 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 19)	132,200		132,200		132,200
Net loss	(16,971,289)						(16,197,889)		(773,400)
Other comprehensive loss, net of income tax	(123,864)							(123,864)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(17,095,153)						(16,197,889)	(123,864)	(773,400)
Ending balance at Dec. 31, 2020	(10,152,284)	$ 61,826,237	123,582,460	115,754,741	6,406,791	1,420,928	(195,682,714)	(178,948)	300,681
Ending balance, shares at Dec. 31, 2020		209,675,470
Issuance of new share capital	101,555,708	$ 1,167,371	100,388,337	100,388,337
Issuance of new share capital, shares		136,412,540
Transaction costs attributable to the issuance of ordinary shares	(4,576,671)		(4,576,671)	(4,576,671)
Issuance of ordinary shares under employee share option plan/Exercise of employee share options (Note 20)	221,710	$ 5,900	215,810	726,976	(511,166)
Issuance of ordinary shares under employee share option plan/Exercise of employee share options (Note 20), share		590,000
Recognition of employee share options by the Company (Note 19)	2,428,128		2,428,128		2,428,128
Warrants exercised	825,800	$ 20,454	805,346	805,346
Warrants exercised, shares		2,045,355
Non-controlling interests derecognised due to dilution of subsidiary	(31,717)								(31,717)
Other comprehensive income due to dilution of subsidiary	(1,376,349)		(1,376,349)			(1,376,349)
Net loss	(31,590,582)						(31,321,618)		(268,964)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(31,590,582)						(31,321,618)		$ (268,964)
Ending balance at Dec. 31, 2021	$ 57,303,743	$ 63,019,962	$ 221,467,061	$ 213,098,729	$ 8,323,753	$ 44,579	$ (227,004,332)	$ (178,948)
Ending balance, shares at Dec. 31, 2021		348,723,365

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Loss before income tax	$ (31,590,582)	$ (16,971,289)	$ (46,657,535)
Adjustments for:
Depreciation expenses	279,660	295,072	441,004
Amortization expenses	2,564	2,685	4,347
Net loss (gain) on fair value changes of financial assets and liabilities at fair value through profit or loss	(488,255)	(78,038)	46,985
Finance costs	1,860,954	1,247,331	901,612
Interest income	(219)	(592)	(150,610)
Gain on dilution of subsidiary and recognition of associate	(2,307,735)
Share of loss of associates accounted for using equity method	405,712
Compensation costs recognised of share-based payment transactions	2,193,367	345,836	43,783
Loss (Gain) on disposal of property, plant and equipment		(968)	74,195
Unrealised gain on foreign exchange, net	(230,619)	206,457	135,344
Impairment loss recognised on intangible assets			23,073,400
Loss on lease modification			64,287
Changes in operating assets and liabilities
Decrease (Increase) in other assets	(2,490,143)	(971,126)	114,676
(Decrease) Increase in trade payables	797,228	447,715	(3,443,894)
(Decrease) Increase in other payables	(2,157,966)	425,825	(156,874)
Decrease in other current labilities	(269,735)
Cash used in operations	(33,995,769)	(15,051,092)	(25,509,280)
Interest received	219	592	150,610
Interest paid		(2,490)	(36,037)
Income tax paid			(408,002)
Net cash used in operating activities	(33,995,550)	(15,052,990)	(25,802,709)
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for property, plant and equipment	(36,448)	(5,056)	(2,992)
Proceeds from disposal of property, plant and equipment		1,214	5,826
Payments for intangible assets	(12,360)
Decrease in refundable deposits	20,653	4,769	2,546
Net cash generated from investing activities	(28,155)	927	5,380
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from long-term borrowings	20,000,000		3,250,000
Repayment on long-term borrowings	(7,784,087)
Repayment of the principal portion of lease liabilities	(353,649)	(202,605)	(243,265)
Repayment of the interest portion of lease liabilities	(21,510)	(37,935)
Proceeds from exercise of employee share options	1,047,510		24,000
Proceeds from new shares issued	101,555,708	7,643,240	14,733,015
Payments for transaction costs attributable to the issuance of ordinary shares	(4,576,671)	(229,297)	(1,172,291)
Proceeds from non-controlling interests			2,500,000
Net cash generated from financing activities	109,867,301	7,173,403	19,091,459
NET (DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS	75,843,596	(7,878,660)	(6,705,870)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	14,324,371	22,203,031	28,908,901
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 90,167,967	$ 14,324,371	$ 22,203,031

Nature of Operations

Nature of Operations	12 Months Ended
Nature of Operations	Dec. 31, 2021
Disclosure Of Nature Of Operations [Abstract]
Nature of Operations	1. NATURE OF OPERATIONS ASLAN Pharmaceuticals Limited (“ASLAN Cayman”) was incorporated in the Cayman Islands in June 2014 and is the listing vehicle for the listing on the Nasdaq Global Market sponsored with its issuance of American Depositary Shares (“ADSs”) in the United States. ASLAN Cayman and its subsidiaries (collectively referred to as the "Company”) is a clinical-stage immunology focused biopharmaceutical company developing innovative treatments to transform the lives of patients. The Company’s portfolio is led by eblasakimab ASLAN Pharmaceuticals Pte. Ltd. was incorporated in Singapore in April 2010 and ASLAN Pharmaceuticals Limited was incorporated in Cayman Islands in June 2014 as the listing vehicle. The Company’s ADSs have been listed on the Nasdaq 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. The Company has financed its operations to date primarily through the issuance of common shares or ADS. The Company has incurred net losses since inception. Please refer to Notes 14 and 20 for details of the Company’s current fund-raising activities.

Approval of Financial Statement

Approval of Financial Statements	12 Months Ended
Approval of Financial Statements	Dec. 31, 2021
Disclosure Of Authorization To Issue Financial Statements [Abstract]
Approval of Financial Statements	2. APPROVAL OF FINANCIAL STATEMENTS The consolidated financial statements were approved by the Company’s board of directors on March 25, 2022.

Application of New Amended and

Application of New Amended and Revised Standards and Interpretations	12 Months Ended
	Dec. 31, 2021
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 application of the amendments to IFRSs included in Amendments to IFRS 9, IAS 39 and IFRS 7 “Interest Rate Benchmark Reform – Phase 2 amendments” and Amendment to IFRS 16 “Covid-19-Related Rent Concessions” for has had no material impact on disclosures or amounts recognised 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 Amendments to IAS 1 and IFRS Practice Statement 2 Disclosure of Accounting Policies Amendments to IAS 8 Definition of Accounting Estimates Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction The Company does not expect that the adoption of the Standards listed above will have a material impact on the financial statements of the Company in future periods.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2021
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. c. Classification of current and non-current assets and liabilities Current assets include: 1) Assets held primarily for the purpose of trading; 2) Assets expected to be realised within 12 months after the reporting period; and 3) Cash and cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. Current liabilities include: 1) Liabilities held primarily for the purpose of trading; 2) Liabilities due to be settled within 12 months after the reporting period; and 3) Liabilities for which the Company does not have an unconditional right to defer settlement for at least 12 months after the reporting period. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. Assets and liabilities that are not classified as current are classified as non-current. d. Basis of consolidation The consolidated financial statements include the financial statements of ASLAN Cayman and entities controlled by ASLAN Cayman (its subsidiaries). The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries) made up to December 31 each year. Control is achieved when the Company: • Has the power over the investee; • Is exposed, or has rights, to variable returns from its involvement with the investee; and • Has the ability to use its power to affects its returns. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. When the Company has less than a majority of the voting rights of an investee, it considers that it has power over the investee when the voting rights are sufficient to give it the practical ability to direct the relevant activities of the investee unilaterally. The Company considers all relevant facts and circumstances in assessing whether or not the Company’s voting rights in an investee are sufficient to give it power, including: • The size of the Company’s holding of voting rights relative to the size and dispersion of holdings of the other vote holders; • Potential voting rights held by the Company, other vote holders or other parties; • Rights arising from other contractual arrangements; and • Any additional facts and circumstances that indicate that the Company has, or does not have, the current ability to direct the relevant activities at the time that decisions need to be made, including voting patterns at previous shareholders’ meetings. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired or disposed of during the year are included in profit or loss from the date the Company gains control until the date when the Company ceases to control the subsidiary. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between the members of the Company are eliminated on consolidation. Non-controlling interests in subsidiaries are identified separately from the Company’s equity therein. Those interests of non-controlling shareholders that are present ownership interests entitling their holders to a proportionate share of net assets upon liquidation may initially be measured at fair value or at the non-controlling interests’ proportionate share of the fair value of the acquiree’s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Other non-controlling interests are initially measured at fair value. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in equity. Profit or loss and each component of other comprehensive income are attributed to the stockholders of the Company and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the stockholders of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. Changes in the Company’s ownership interests in subsidiaries that do not result in the Company losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the interests of the Company and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognised directly in equity and attributed to stockholders of the Company. When the Company loses control of a subsidiary, the gain or loss on disposal recognised in profit or loss is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), less liabilities of the subsidiary and any non-controlling interests. All amounts previously recognised in other comprehensive income in relation to that subsidiary are accounted for as if the Company had directly disposed of the related assets or liabilities of the subsidiary (i.e. reclassified to profit or loss or transferred to another category of equity as required/permitted by applicable IFRS Standards). The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the fair value on initial recognition for subsequent accounting under IFRS 9 when applicable, or the cost on initial recognition of an investment in an associate or a joint venture. Associates An associate is an entity over which the Company has significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The results and assets and liabilities of associates are incorporated in these financial statements using the equity method of accounting, except when the investment is classified as held for sale, in which case it is accounted for in accordance with IFRS 5 “Non-current Assets Held for Sale and Discontinued Operations”. Under the equity method, an investment in an associate is initially recognised in the consolidated balance sheet at cost and adjusted thereafter to recognise the Company’s share of the profit or loss and other comprehensive income of the associate. When the Company’s share of losses of an associate exceeds the Company’s interest in that associate (which includes any long-term interests that, in substance, form part of the Company’s net investment in the associate), the Company discontinues recognising its share of further losses. Additional losses are recognised only to the extent that the Company has incurred legal or constructive obligations or made payments on behalf of the associate. An investment in an associate is accounted for using the equity method from the date on which the investee becomes an associate. On acquisition of the investment in an associate, any excess of the cost of the investment over the Company’s share of the net fair value of the identifiable assets and liabilities of the investee is recognised as goodwill, which is included within the carrying amount of the investment. Any excess of the Company’s share of the net fair value of the identifiable assets and liabilities over the cost of the investment, after reassessment, is recognised immediately in profit or loss in the period in which the investment is acquired. The requirements of IAS 36 Impairment of assets are applied to determine whether it is necessary to recognise any impairment loss with respect to the Company’s investment in an associate. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment in accordance with IAS 36 as a single asset by comparing its recoverable amount (higher of value in use and fair value less costs to sell) with its carrying amount, any impairment loss recognised forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognised in accordance with IAS 36 to the extent that the recoverable amount of the investment subsequently increases. The Company discontinues the use of the equity method from the date when the investment ceases to be an associate. When the Company retains an interest in the former associate and the retained interest is a financial asset, the Company measures the retained interest at fair value at that date and the fair value is regarded as its fair value on initial recognition in accordance with IFRS 9. The difference between the carrying amount of the associate at the date the equity method was discontinued, and the fair value of any retained interest and any proceeds from disposing of a part interest in the associate is included in the determination of the gain or loss on disposal of the associate. In addition, the Company accounts for all amounts previously recognised in other comprehensive income in relation to that associate on the same basis as would be required if that associate had directly disposed of the related assets or liabilities. Therefore, if a gain or loss previously recognised in other comprehensive income by that associate would be reclassified to profit or loss on the disposal of the related assets or liabilities, the Company reclassifies the gain or loss from equity to profit or loss (as a reclassification adjustment) when the associate is disposed off. When the Company reduces its ownership interest in an associate, but the Company continues to use the equity method, the Company reclassifies to profit or loss the proportion of the gain or loss that had previously been recognised in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be reclassified to profit or loss on the disposal of the related assets or liabilities. When a Company entity transacts with an associate of the Company, profits and losses resulting from the transactions with the associate are recognised in the Company’s consolidated financial statements only to the extent of interests in the associate that are not related to the Company. See Note 9 and Note 10 for detailed information on subsidiaries and on associates respectively (including percentages of ownership and main businesses). e. Foreign currencies Both the functional currency and reporting currency of the Company is the U.S. dollar. 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 recognised in “other gains and losses, net” in the consolidated statement of comprehensive loss. f. Intangible assets 1) Intangible assets acquired separately Intangible assets with finite useful lives that are acquired separately are initially measured at cost and subsequently measured at cost, less accumulated amortization and accumulated impairment loss. Amortization is recognized on a straight-line basis. The estimated useful lives, residual values, and amortization methods are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are measured at cost, less accumulated impairment loss. 2) Internally-generated intangible assets - research and development expenditures Expenditure on research activities is recognized as an expense in the period in which it is incurred. An internally-generated intangible asset arising from the development phase of an internal project is recognized only if all of the following have been demonstrated: a) The technical feasibility of completing the intangible asset so that it will be available for use or sale; b) The intention to complete the intangible asset and use or sell it; c) The ability to use or sell the intangible asset; d) The manner in which intangible asset will generate probable future economic benefits; e) The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and f) The ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognized for internally-generated intangible assets is the sum of the expenditure incurred from the date when an intangible asset first meets the recognition criteria listed above. Subsequent to initial recognition, they are measured on the same basis as intangible assets that are acquired separately. 3) Derecognition of intangible assets An intangible asset is derecognized on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or loss when the asset is derecognized. g . Impairment of tangible and intangible assets At the end of each reporting period, the Company reviews the carrying amounts of its tangible and intangible assets in order to determine whether there is any indication that those assets have suffered any impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. When it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Intangible assets with indefinite useful lives and intangible assets not yet available are not subject to amortization, but are tested annually for impairment or more frequently if there are indicators of impairment. In respect of the impairment indicators, the Company considers both internal and external sources of information to determine whether an asset may be impaired, which may include the significant underperformance of the business in relation to expectations, significant negative industry or economic trends, and significant changes or planned changes with adverse effects in the use of the assets, as well as the internal reporting which indicates the economic performance of an asset is worse than expected. If any such indicators exist, the Company will estimate the recoverable amount of such indefinite-lived intangible asset and compare it with its carrying amount. The recoverable amount is the higher of fair value, less costs 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 recognised 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 recognised on the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognised in profit or loss. h . Financial instruments Financial assets and financial liabilities are recognised 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 recognised immediately in profit or loss. 1) Financial assets All regular way purchases or sales of financial assets are recognised and derecognised on a trade date basis. a) Measurement categories Financial assets are classified into the following categories: Financial assets at FVTPL, financial assets at amortised 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 recognised in other gains or losses. Fair value is determined in the manner described in Note 22. ii. Financial assets at amortised cost A financial asset shall be measured at amortised 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 amortised cost (including cash and cash equivalents and refundable deposits), the Company applies the effective interest method to the gross carrying amount at amortised cost less any impairment from initial recognition. Any foreign exchange gains and losses are recognised 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 recognised 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 recognised 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 recognised 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 recognises a loss allowance for expected credit losses on financial assets at amortised cost. For financial instruments, the Company recognises 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 recognises 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 derecognises 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 amortised cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognised 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 recognised in profit or loss, and the cumulative gain or loss which had been recognised 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 recognised at the proceeds received, net of direct issue costs. No gain or loss is recognised 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 amortised 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 recognised in other gains or losses. Fair value is determined in the manner described in Note 22. b) Derecognition of financial liabilities The difference between the carrying amount of a financial liability derecognised and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognised 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 amortised 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. i . 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 15 for details of the Company’s licensing agreements. The Company recognises 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) Recognise 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 recognises 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 recognise 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 recognising 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 recognised 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 recognises 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 recognised any royalty revenue resulting from any of out-licensing arrangements. j . 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 recognised in profit or loss when incurred. k . Leasing At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company as lessee The Company recognises 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 recog

Critical Accounting Judgments a

Critical Accounting Judgments and Key Sources of Estimation Uncertainty	12 Months Ended
	Dec. 31, 2021
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 recognised 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 judgements and estimation in applying the Company’s accounting policies Key Sources of Critical Judgements The below are the instances of application of critical judgement which are expected to have a significant effect on the amounts recognised in the financial statements. Dilution of subsidiary and recognition of associate During the year and as further described in Note 9, on April 28, 2021 the Company’s shareholding in Jaguahr Therapeutics Pte. Ltd (“JAGUAHR”) was diluted from 55% to 35% resulting in a loss of control. The Company, retains the right to offer to purchase, and, upon valid exercise to buy back all or part of the equity held by Bukwang at a price equal to three times the amount invested by Bukwang upon receiving Bukwang’s acceptance notice which are deemed potential voting rights. Given that JAGUAHR is at an early stage of product development and has yet to identify a candidate drug, the Company has assessed that the potential voting rights are not considered substantive, and thus JAGUAHR has not been consolidated as of December 31, 2021. Key Sources of Estimation Uncertainty The below are the critical accounting estimates, that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts 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 quarterly to explain the cause of fluctuations in the fair value of the assets and liabilities. The valuations of the Company’s assets and liabilities that are measured at fair value are sensitive to changes in one or more unobservable inputs which are considered reasonably possible within the next financial year. Further information on the carrying amounts of these assets and the sensitivity of those amounts to changes in unobservable inputs are provided in Note 22.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
Cash and Cash Equivalents	Dec. 31, 2021
Cash And Cash Equivalents [Abstract]
Cash and Cash Equivalents	6. CASH AND CASH EQUIVALENTS December 31, December 31, 2020 2021 Cash in hand $ 1,709 $ 294 Cash in banks 14,322,662 90,167,673 $ 14,324,371 $ 90,167,967

Other Assets

Other Assets	12 Months Ended
Other Assets	Dec. 31, 2021
Other Assets Current And Non Current [Abstract]
Other Assets	7. OTHER ASSETS Current December 31, 2020 December 31, 2021 Prepayments $ 511,208 $ 2,733,753 Refundable deposits - 879,093 ADS issuance contribution receivables 528,841 - $ 1,040,049 $ 3,612,846 Non-current Refundable deposits $ 103,307 $ - The prepayments are the advanced funds paid to the Company’s contract research organizations (“CROs”) for commencement of the Company’s clinical trials and related preparation work. The refundable deposits are the receivables due from the Company’s CRO post the the project completion and office deposits refundable in normal business course. . ADS issuance contribution receivables ADS issuance contribution receivables as of December 31, 2021. Please see Note 16a for details.

Financial Instruments at Fair V

Financial Instruments at Fair Value Through Profit or Loss	12 Months Ended
Financial Instruments at Fair Value Through Profit or Loss	Dec. 31, 2021
Financial Assets At Fair Value Through Profit Or Loss [Abstract]
Financial Instruments at Fair Value Through Profit or Loss	8. FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS December 31, December 31, 2020 2021 Financial assets at fair value through profit or loss (FVTPL) - current Derivative financial assets - pre-redemption right (a) $ 137,926 $ - Financial liabilities at fair value through profit or loss (FVTPL) - current Derivative financial liabilities - conversion right (b) $ 267,000 $ - Derivative financial liabilities – K2HV warrants (c) - 223,352 a. 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 13 – “October/November 2019 Loan Facility”. On March 22, 2021, the Company exercised the early pre-redemption right and repaid the October/November 2019 Loan Facility in full including accrued interest and derecognised the derivative financial instruments. b. On September 30, 2019, the Company entered into a convertible loan facility, as detailed in Note 13 – “Convertible Loan Facility”. On March 29, 2021, the Company exercised the early pre-redemption right and repaid the Convertible Loan Facility in full, including accrued interest and derecognised the derivative financial instruments. c. On July 12, 2021, the Company entered into a secured loan facility provided by K2 HealthVentures LLC (K2HV) with warrants, as detailed in Note 13 – “Loan and Security Agreement with K2 HealthVentures LLC”.

Subsidiaries

Subsidiaries	12 Months Ended
Subsidiaries	Dec. 31, 2021
Disclosure Of Significant Investments In Subsidiaries [Abstract]
Subsidiaries	9. SUBSIDIARIES Proportion of Ownership (%) December 31 Investor Investee Nature of Activities 2020 2021 Remark ASLAN Pharmaceuticals Limited ASLAN Pharmaceuticals Pte. Ltd. Investment holding 100% 100% ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals (USA) Inc. 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 Taiwan Limited New drug research and development 100% 100% ASLAN Pharmaceuticals Pte. Ltd. Jaguahr Therapeutics Pte.Ltd. (“JAGUAHR”) New drug research and development 55% 35% a a. On October 15, 2019, the Company established a joint venture with Bukwang Pharmaceutical Co., Ltd., a leading research and development focused Korean pharmaceutical company, to develop antagonists of the aryl hydrocarbon receptor (AhR). The Company at inception owned a controlling stake 55% of the joint venture entity, which is called Jaguahr Therapeutics Pte. Ltd. The Company transferred the global rights to all of the assets related to AhR technology, into Jaguahr Therapeutics Pte. Ltd (“JAGUAHR”). Subject to the fulfilment of certain conditions, Bukwang agreed to invest $5.0 million in JAGUAHR in two tranches to fund the development of the assets, identify a lead development compound and file an Investigational New Drug (IND) application (JV Agreement). The first tranche of $2.5 million was received by JAGUAHR from Bukwang in October 2019. On March 23, 2021, an Amendment to the JV Agreement was executed. Pursuant to the amended JV Agreement, the second tranche of $2.5 million became payable to JAGUAHR in exchange for 80,000 new shares upon approval by its joint steering committee of an amended research plan, timeline and budget, to complete the additional research required to nominate a candidate drug. On April 28, 2021, the second tranche of $2.5 million was received from Bukwang. In consideration for such payment, 80,000 new shares were issued to Bukwang. Due to the second tranche, the Company’s shareholding was diluted to 35% from 55%, resulting in loss of control over the subsidiary. The Company has retained a significant influence over JAGUAHR, resulting in an equity accounted associate being recognised. A gain on dilution of subsidiary of $2,307,735 representing the reclassification of the capital reserve of $1,376,349, being the initial reserve set up upon formation of the subsidiary, non-controlling interest derecognised of $31,717 at the date of dilution and 35% of the fair value of net identifiable assets of JAGUAHR at the date of the dilution being recogni s ed for the year ended December 31, 2021. Until the IND application is filed, ASLAN Pharmaceuticals Pte. Ltd. retains the right to offer to purchase, and, upon valid exercise to buy back all or part of the equity held by Bukwang at a price equal to three times the amount invested by Bukwang upon receiving Bukwang’s acceptance notice. Given that JAGUAHR is at an early stage of product development and has yet to identify a candidate drug, the Company has assessed that the value of the right as $0. Details of the subsidiary 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 2020 2021 Jaguahr Therapeutics Pte. Ltd. Singapore 45% 65%* * On April 28, 2021 the Company’s shareholding was diluted from 55% to 35% resulting in a loss of control as further detailed above. Profit (Loss) Allocated to Accumulated Non-controlling Interests Non-controlling interests For the Year Ended December 31 2019 2020 2021* 2019 2020 2021* Name of Subsidiary Jaguahr Therapeutics Pte. Ltd. $ (49,570 ) (773,400 ) (268,964 ) $ 1,074,081 300,681 — The summarised Jaguahr Therapeutics Pte. Ltd. financial information below represents amounts before intragroup eliminations. December 31 December 31 2020 2021* Current asset** $ 807,560 $ 1,384,013 Non-current assets — — Current liabilities (139,378 ) (113,674 ) Non-current liabilities — — Equity $ 668,182 $ 1,270,339 Equity attributable to: Stockholders of the Company $ 367,501 $ 1,270,339 Non-controlling interests 300,681 — $ 668,182 $ 1,270,339 For the Year Ended December 31 2019 2020 2021* Revenue $ — $ — $ — Loss for the year $ (113,923 ) $ (1,718,666 ) $ (1,897,844 ) Other comprehensive loss for the year — — — Total comprehensive loss for the year $ (113,923 ) $ (1,718,666 ) $ (1,897,844 ) Loss attributable to: Stockholders of the Company $ (64,353 ) $ (945,266 ) $ (1,628,880 ) Non-controlling interests $ (49,570 ) $ (773,400 ) $ (268,964 ) $ (113,923 ) $ (1,718,666 ) $ (1,897,844 ) Total comprehensive loss attributable to: Stockholders of the Company $ (64,353 ) $ (945,266 ) $ (1,628,880 ) Non-controlling interests $ (49,570 ) $ (773,400 ) $ (268,964 ) $ (113,923 ) $ (1,718,666 ) $ (1,897,844 ) Net cash (outflow)/inflow from: Operating activities $ (1,355,768 ) $ (1,655,443 ) $ (1,923,547 ) Investing activities — — — Financing activities 2,500,771 — 2,500,000 Net cash (outflow)/inflow $ 1,145,003 $ (1,655,443 ) $ 576,453 * On April 28, 2021 the Company’s shareholding was diluted from 55% to 35% resulting in a loss of control as further detailed above. **The current asset represents cash and cash equivalents in its entirety.

Investment in Associate Company

Investment in Associate Company	12 Months Ended
Investment in Associate Company	Dec. 31, 2021
Disclosure Of Significant Investments In Associates [Abstract]
Investment in Associate Company	10. INVESTMENT IN ASSOCIATE COMPANY Jaguahr Therapeutics Pte. Ltd. became the investments in associates with 35% equity holding of the Company as of December 31, 2021 which is accounted for using the equity method in the consolidated financial statements. There was no investment in associates as of December 31, 2020 Please refer to Note 9 on the summarised financial information in respect of the Company’s associate, Jaguahr Therapeutics Pte. Ltd. Reconciliation of the Note 9 summarised financial information to the carrying amount of the interest in associate company recognised in the consolidated financial statements: For the year ended December 31, 2021 Net assets of associate $ 1,270,339 Beginning balance $ - Proportion of the interest sharing the losses of associate 444,619 Loss of interest at the date of dilution of shares in the associate 50,108 Ending balance $ 494,728

Intangible Assets

Intangible Assets	12 Months Ended
Intangible Assets	Dec. 31, 2021
Disclosure Of Intangible Assets [Abstract]
Intangible Assets	1 1 . INTANGIBLE ASSETS The intangible assets are mainly the Company’s computer software and licenses. As of December 31, 2020 and December 31, 2021, the carrying amounts of those intangible assets were $160 and $9,956, respectively. In 2019, the Company decided not to engage in further development of ASLAN005 from ETPL and the global pivotal clinical trial testing varlitinib varlitinib

Other Payables

Other Payables	12 Months Ended
Other Payables	Dec. 31, 2021
Trade And Other Payables [Abstract]
Other Payables	1 2 . OTHER PAYABLES December 31, December 31, 2020 2021 Payables for cash-settled share-based payment transactions (Note 19) $ 1,073,593 $ 701,582 Payables for salaries and bonuses 1,492,325 1,387,416 Interest payables 735,510 142,083 Payables for professional fees 837,803 507,340 Others 141,178 79,488 $ 4,280,409 $ 2,817,909

Borrowings

Borrowings	12 Months Ended
Borrowings	Dec. 31, 2021
Borrowings [Abstract]
Borrowings	1 3 . BORROWINGS December 31, December 31, 2020 2021 Long-term borrowings - unsecured Loans from government (a) $ 7,494,665 $ 7,341,127 Other long-term borrowings (b) 4,060,357 19,521,647 Interest payables (a) 3,628,399 3,994,534 $ 15,183,421 $ 30,857,308 Current borrowings - unsecured (b) Loans from shareholders $ 2,571,701 $ - Interest payables 329,270 - $ 2,900,971 $ - Current borrowings from related parties - unsecured Loans from related parties (c) $ 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 (equivalent to $7,494,665 and $7,341,127 as at December 31, 2020 and 2021 respectively) to support the Company’s drug development activities over a five-year qualifying period commencing February 24, 2011 (the “Project”). The Project was successfully implemented, resulting in substantially the full amount of the Grant being disbursed to the Company. In the event any of the Company’s clinical product candidates achieve commercial approval after Phase 3 clinical trials, the Company will be required to repay the funds disbursed to the Company under the Grant plus interest of 6%. 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 and December 31, 2021. As of December 31, 2020 and December 31, 2021, the amounts of funds disbursed to the Company plus accrued interest were $11,123,064 and $11,335,661, 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 was repayable within 10 years from the date of the facility agreement. Interest on the loan was computed at 6% plus LIBOR, payable on a quarterly basis. Mandatory prepayment of the loan was required upon a successful product launch occurring before maturity of the loan. As of December 31, 2020, the aggregate carrying amount including principal and accrued interest outstanding under CSL loan facility were $4,795,867. The CSL loan facility including principal and accrued interest was repaid in full on July 13, 2021. Convertible Loan Facility On September 30, 2019, the Company entered into a loan facility with Bukwang Pharmaceutical Co., Ltd., for an amount of $1.0 million, 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 draws down on such facility. In October 2019, the Company drew down on $1.0 million under the Convertible Loan Facility. The Company had the option to repay the amounts owed at any time, subject to certain conditions. The redemption right of the Company and the convertible right of the lender are recognised as derivative financial instruments. Please refer to Note 8 - “Financial liabilities at fair value through profit or loss (FVTPL)”. As of December 31, 2020, the aggregate carrying amount, including both the principal and outstanding accrued interest under the Convertible Loan Facility was $969,730. On March 29, 2021, the Company exercised the early pre-redemption right and repaid the Convertible Loan Facility in full, including accrued interest and derecognised the derivative financial instruments. 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 2019, the Company drew down on $2.25 million under the loan facilities. In connection with the October/November 2019 Loan Facility, the Company issued warrants (collectively referred to as the “Warrants”). 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. The Warrants were exercisable only after the Company’s ordinary shares were delisted from TPEx, and were due to 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. 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 as disclosed in Note 8. As of December 31, 2020, the aggregate carrying amount including both the principal and outstanding accrued interest under the October/November 2019 Loan Facility were $2,549,153. On March 22, 2021, the Company exercised the early pre-redemption right and repaid the October/November 2019 Loan Facility in full including accrued interest. At the same time, holders of Warrants amounting to $825,397 of the principal loan amount, purchased 2,045,355 ordinary shares (representing 409,071 ADSs) at an exercise price of $2.02 per ADS. Loan and Security Agreement with K2 HealthVentures LLC On July 12, 2021, ASLAN Pharmaceuticals Limited (the “Company”) and ASLAN Pharmaceuticals (USA) Inc. as borrowers entered into a Loan, Guaranty, and Security Agreement (the “K2HV Loan Agreement”) with K2 HealthVentures LLC (“K2HV”) as administrative agent, Ankura Trust Company, LLC as collateral agent. The borrowers’ obligations under the Loan Agreement are guaranteed by ASLAN Pharmaceuticals Pte. Ltd (“ASLAN Singapore”) and any future material subsidiaries and secured by substantially all of borrowers’, ASLAN Singapore’s and any future subsidiary guarantors’ assets, other than intellectual property. The K2HV Loan Agreement provides for up to $45.0 million of delayed draw term loans, consisting of (i) the first tranche of $20.0 million available at closing, (ii) the second and third traches in the aggregate amount of $10.0 million subject to the Company’s achievement of certain clinical milestones related to farudodstat eblasakimab The term loans bear interest at a floating rate equal to the greater of (i) the prime rate published by Wall Street Journal plus 5.00% and (ii) 8.25% per annum. The monthly payments are interest-only until August 1, 2023, which may be extended to August 1, 2024, upon the Company’s achievement of certain clinical milestones. Subsequent to the interest-only period, the term loans will be payable in equal monthly installments of principal plus accrued and unpaid interest, through the maturity date which is July 1, 2025. The Company paid the lenders a one-time $255,000 facility fee at closing and will be obligated to pay for an additional facility fee equal to 0.85% of any term loans borrowed under the fourth tranche. In addition, the Company is obligated to pay a final payment fee of 6.25% of the original principal amount of the term loans at the maturity date. The Company may elect to prepay all, but not less than all, of the term loans prior to the term loan maturity date, subject to a prepayment fee of up to 3.0% of the then outstanding principal balance. After repayment, no term loans may be borrowed again. On July 12, 2021, the full first tranche of $20.0 million available at closing was drawn down. Due to the K2 Warrant described below, the fair value of the first tranche loan on July 12, 2021 was $19,311,676. Subsequent to the interest-only period from July 1, 2021 to July 31, 2023, the term loans will be payable in equal monthly instalments of principal plus accrued and unpaid interest, through the maturity date which is July 1, 2025. However, the interest-only period can be extended up to 36 months from the loan closing upon announcement of the achievement of positive data for the Company’s Phase 2b clinical study of eblasakimab Borrowings under the K2HV Facility are secured with a pledge of the borrowers’ equity interests in subsidiaries and collateral over all of the Company’s cash, goods, and other personal property, with the exception of (i) the Company’s registered intellectual property assets, (ii) personal property to the extent that granting of security over any such personal property would constitute a breach of or result in the termination of, or require any consent not obtained under, any license, agreement, instrument or other document evidencing or giving rise to such property, or is otherwise prohibited by any requirement of law, and (iii) the Company’s equity interests in JAGUAHR. Such pledge and collateral may be enforced only if there has been an event of default as stipulated in the loan agreement. As of December 31, 2021, the Company is in full compliance with the loan agreement and there have been no events of default. In connection with the closing of the loan facility, the Company issued a warrant to purchase ordinary shares (the “K2 Warrant”) to K2HV. The number of ordinary shares exercisable under the K2 Warrant equals (i) 2.95% of the aggregate term loan advances made to the Company from time to time divided by (ii) the warrant price of $0.5257 per ordinary share (equivalent to $2.6285 per ADS). The K2 Warrant also includes a cashless exercise feature allowing the holder to receive shares underlying the warrant in an amount reduced by the aggregate exercise price that would have been payable upon exercise of the warrant for such shares. The K2 Warrant is exercisable until its expiration on July 12, 2031 . The total proceeds attributed to the K2 Warrant was approximately $ 688,324 based on the relative fair value as of the date of the drawdown. As the number of ADS to be issued under the cashless method will continue to vary dependent to the share price of the Company, the K2 Warrants do not meet the equity classification and are classified as liability and fair valued though profit and loss. As of December 31, 2021, the fair value of the K2 Warrant was revalued to $ 223,352 with the difference of $ being recorded to the profit and loss. See Note 2 2 for more detail on assumptions used in the valuation of the K2 warrant . See Note 25 for this subsequent event details for subsequent drawdowns. 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 Note 13 b. above. On March 29, 2021, the Company exercised the early pre-redemption right and repaid the unsecured borrowings from related parties, including accrued interest and derecognised the derivative financial instruments.

Equity

Equity	12 Months Ended
Equity	Dec. 31, 2021
Equity [Abstract]
Equity	1 4 . EQUITY a. Ordinary shares December 31, December 31, December 31, 2019 2020 2021 Number of ordinary shares authorised 500,000,000 500,000,000 500,000,000 Authorised par value of per share NTD $ 10.0 US$ 0.01 US$ 0.01 Number of ordinary shares issued and fully paid 189,954,970 209,675,470 348,723,365 Number of equivalent ADSs issued and fully paid 37,990,994 41,935,094 69,744,673 Amount of ordinary shares authorised NTD5,000,000,000 $ 5,000,000 $ 5,000,000 Amount of share capital par value issued and fully paid $ 61,366,844 $ 61,826,237 $ 63,019,962 Amount of share capital surplus issued and fully paid $ 108,800,191 $ 115,754,741 $ 213,098,729 Issuance of new ADS 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, 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 ATM Sale Agreement, with Jefferies LLC, for an at the market offering in the United States of its ADSs representing ordinary shares. In accordance with the terms of the ATM Sales Agreement, the Company may offer and sell ADSs having an aggregate offering price of up to $ 50 million from time to time through Jefferies LLC, acting as sales agent. As of December 31, 2020, the Company had raised net proceeds $ million by offering 19,720,500 ordinary shares (representing 3,944,100 ADS) under the ATM Sales Agreement. In February 2021, the Company sold 25,568,180 ordinary shares (the equivalent of 5,113,636 ADSs) in a private placement for net proceeds of approximately $18.0 million pursuant to a securities purchase agreement the Company entered into with the purchasers in the private placement (the Securities Purchase Agreement). In March 2021, the Company sold 17,250,000 ADSs representing 86,250,000 ordinary shares in an underwritten public offering for net proceeds of $64.9 million after deducting underwriting discounts and commissions and offering expenses. As disclosed in Note 13b, the share capital was increased when holders of Warrants amounting to $825,397 of the principal loan amount of the October/November 2019 Loan Facility, purchased 2,045,355 ordinary shares (representing 409,071 ADSs) at an exercise price of $2.02 per ADS. On August 6, 2021, the Company increased the ATM Sale Agreement, with Jefferies LLC whereby in accordance with the revised terms of the ATM Sale Agreement, the Company may offer and sell ADSs having an aggregate offering value of up to $85 million from time to time through Jefferies LLC, acting as sales agent. As of December 31, 2021, the Company had raised total net proceeds $21.5 million by issuing 44,314,860 ordinary shares (representing 8,862,972 ADSs) under the ATM Sales Agreement of which 19,720,500 ordinary shares (representing 3,944,100 ADSs) were issued from October 9, 2020 through December 31, 2020 for net proceeds of $7.4 million and 24,594,360 ordinary shares (representing 4,918,872 ADSs) were issued during the year ended December 31, 2021, for net proceeds of $14.1 million. As of December 31, 2021 and 2020, the Company had $62.8 million and $42.3 million, respectively, in proceeds available for sale under this ATM Sales Agreement. Reduction of authorised share capital and Taiwan delisting On September 4, 2020, the shareholders resolved to redenominate the authorised 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 shareholders further resolved to reduce the authorised share capital, as a special resolution, conditional upon the receipt of an order of the Grand Court of the Cayman Islands approving the authorised 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 authorised 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, a majority of shareholders approved 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 July 17, 2020. Each ADS represents five of ASLAN Cayman’s ordinary shares, with the same shareholders’ right as other ADS holders. As of December 31, 202 1 , 337,297,360 ordinary shares (representing 67,459,472 ADSs) had been successfully converted to outstanding ADS based on a non-cash equity transaction. All the outstanding ordinary shares as of December 31, 202 1 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 2019, 2020 and 2021.

Material License Agreements

Material License Agreements	12 Months Ended
Material License Agreements	Dec. 31, 2021
Disclosure Of Transactions Between Related Parties [Abstract]
Material License Agreements	15. Almirall In 2012, the Company originally entered into a global licensing agreement with Almirall to develop DHODH inhibitor, LAS186323, which the Company refers to as farudodstat farudodstat The original license agreement was replaced by a new agreement, executed in December 2015 March 2018 farudodstat CSL The Company entered into a global license agreement with CSL Limited (“CSL”), in May 2014, to develop the anti-IL13 receptor monoclonal antibody, CSL334 (which the Company refers to as eblasakimab eblasakimab Under the amended agreement, the Company is generally obligated to use diligent efforts to develop eblasakimab products in accordance with the development plan, to obtain marketing approvals for eblasakimab products worldwide and to commercialise eblasakimab products, either by itself or through sublicensees. In consideration of the rights granted to the Company under the amended agreement, the Company will make a first payment of $30 million to CSL upon commencement of a Phase 3 clinical trial of eblasakimab eblasakimab eblasakimab Kyungnam Biopharma (previously known as BioGenetics Co. Ltd.) In 2019, the Company entered into two licensing agreement with Kyungnam Biopharma to grant exclusive rights to commercialise varlitinib and farudodstat in South Korea in exchange for an upfront payment of $3 million and up to $11 million in sales and development milestone payments. The Company has no other performance obligation in addition to the license, and Kyungnam Biopharma will be responsible for obtaining initial and all subsequent regulatory approvals of farudodstat in South Korea. There were no transaction with Kyungnam Biopharma in 2020 or 2021. Net revenue and cost of revenue With regards to the two licensing agreements with Kyungnam Biopharma, the Company has no other performance obligation in addition to the licenses, and Kyungnam Biopharma will be responsible for obtaining initial and all subsequent regulatory approvals of varlitinib farudodstat Under the in-license agreement to develop farudodstat farudodstat varlitinib

Loss Before Income Tax

Loss Before Income Tax	12 Months Ended
Loss Before Income Tax	Dec. 31, 2021
Profit Loss [Abstract]
Loss Before Income Tax	1 6 . LOSS BEFORE INCOME TAX a. Other income For the year ended December 31 2019 2020 2021 ADS issuance contribution $ - $ 587,736 $ 1,076,189 Government grants for research and development expenditures - 165,699 - Government subsidies - 134,611 31,112 Others - - 771 $ - $ 888,046 $ 1,108,072 ADS issuance contribution is other non-operating income receivable from J.P. Morgan Chase Bank N.A., the Custodian and the Depositary as part of the conversion of ordinary shares to ADS due to the Taiwan delisting in 2020 and issuance of new ADS. As of December 31, 2020 and December 31, 2021, the Company recognised a total $587,736 and $1,076,189, respectively as other non-operating income. 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 2019 2020 2021 Net foreign exchange (losses) gain $ (135,413 ) $ (210,647 ) $ 512,450 (Loss) Gain on disposal of property, plant and equipment (74,195 ) 968 - Net (loss) gains on fair value changes of financial assets and liabilities at fair value through profit or loss (46,985 ) 78,038 594,046 Loss on lease modification (64,287 ) - - Others (6,678 ) 2,342 14 $ (327,558 ) $ (129,299 ) $ 1,106,510 c. Finance costs For the year ended December 31 2019 2020 2021 Interest on government loans $ 435,684 $ 431,143 $ 443,216 Interest on other long term borrowing 342,540 342,540 1,191,381 Interest on loans from shareholders 73,780 327,324 154,773 Interest on loans from related parties 13,571 105,899 50,074 Interest on lease liabilities 36,037 40,425 21,510 $ 901,612 $ 1,247,331 $ 1,860,954 d. Depreciation and amortization For the year ended December 31 2019 2020 2021 Right-of-use assets $ 267,948 $ 265,316 $ 264,804 Property, plant and equipment 173,056 29,757 14,856 Computer software 4,347 2,685 2,564 $ 445,351 $ 297,758 $ 282,224 e. Employee benefits expense For the year ended December 31 2019 2020 2021 Short-term benefits $ 5,628,025 $ 4,539,663 $ 6,940,900 Post-employment benefits 325,059 200,045 257,128 Share-based payments (Note 19) Equity-settled 42,511 132,200 2,428,128 Cash-settled 1,272 213,636 (234,761 ) Total employee benefits expense $ 5,996,867 $ 5,085,544 $ 9,391,395 Employee benefits expense by function General and administrative expenses $ 4,210,477 $ 3,856,753 $ 5,718,646 Research and development expenses 1,786,390 1,228,791 3,672,749 $ 5,996,867 $ 5,085,544 $ 9,391,395

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2021
Income Tax [Abstract]
Income Taxes	1 7 . INCOME TAXES Income Tax Recognised in Profit or Loss For the year ended December 31 2019 2020 2021 Current tax expense/(benefit) In respect of the current period $ 462,713 $ - $ - Adjustments for prior periods (54,711 ) - - $ 408,002 $ - $ - 2019 2020 2021 Loss before income tax $ (46,657,535 ) $ (16,971,289 ) $ (31,590,582 ) Income tax benefit calculated at the statutory rate (7,931,781 ) (2,885,119 ) (5,370,399 ) Tax effect of income not taxable in determining taxable income - - (464,439 ) Non-deductible expenses in determining taxable income 4,115,850 84,196 648,651 Tax credits for research and development expenditures (2,474,280 ) (521,234 ) (1,467,816 ) Unrecognised loss carryforwards 5,980,036 3,022,607 6,044,928 Effect of different tax rates of group entities operating in other jurisdictions 322,888 299,550 609,075 Withholding tax 450,000 - - Adjustments for prior years’ tax (54,711 ) - - Income tax expense recognised in profit or loss $ 408,002 $ - $ - The Company has unused tax losses of $207 million for fiscal year 2021 (fiscal year 2020: $164 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 Kyungnam Biopharma (previously known as BioGenetics) in February and March 2019, the Company collected upfront payments totaled $3,000,000 from Kyungnam Biopharma in total, which was subject to withholding taxes of 15% in compliance with local regulations in South Korea. The Company therefore recognised 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, 2019, 2020 and 2021 and Jaguahr Therapeutics Pte. Ltd. has no taxable income for the years ended December 31, 2020 and 2021, 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. ASLAN Pharmaceuticals Taiwan Limited has no taxable income for the years ended December 31, 2019, 2020 and 2021. 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, 2019, 2020 and 2021, 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, 2019, 2020 and 2021, 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, 2019, 2020 and 2021, 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 year s ended December 31, 2019 , 2020 and 202 1 , and therefore, no provision for income tax is required.

Loss Per Ordinary Share

Loss Per Ordinary Share	12 Months Ended
Loss Per Ordinary Share	Dec. 31, 2021
Earnings Per Share [Abstract]
Loss Per Ordinary Share	1 8 . LOSS PER ORDINARY For the year ended December 31 2019 2020 2021 Basic and diluted loss per ordinary share $ (0.29 ) $ (0.08 ) $ (0.10 ) Basic and diluted loss per equivalent ADS $ (1.45 ) $ (0.40 ) $ (0.48 ) 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 2019 2020 2021 Loss used in the computation of basic and diluted loss per ordinary share $ (47,015,967 ) $ (16,197,889 ) $ (31,321,618 ) Weighted-average number of ordinary shares in the computation of basic loss per ordinary share 162,392,602 192,226,528 325,684,272 Weighted-average number of equivalent ADS in the computation of basic loss per ADS 32,478,520 38,445,306 65,136,854

Share-Based Payment Arrangement

Share-Based Payment Arrangements	12 Months Ended
Share-Based Payment Arrangements	Dec. 31, 2021
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Abstract]
Share-Based Payment Arrangements	19 . SHARE-BASED PAYMENT ARRANGEMENTS Employee Share Option Plan Under the Company’s 2014 employee share option plan (the “2014 Plan”), qualified employees of the Company and its subsidiaries were granted 6,670,356 options (representing 13,340,712 ordinary shares post share split) from July 2010 to July 2016. Under the Company’s 2017 employee share option plan (the “2017 Plan”), qualified employees of the Company and its subsidiaries were granted 825,833 options in September 2017. Each option entitles the holder to subscribe for one ordinary share of the Company. Options granted pursuant to the 2014 Plan and the 2017 Plan are all vested in full or expired as of December 31, 2021. 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 was originally 20,676,974 ordinary shares (an equivalent of 4,135,395 ADS of the Company, each ADS representing five ordinary shares). On December 15, 2020 and during the year ended December 31, 2021, 3,824,062 and 282,000 options were granted under the Company’s 2020 EIP, respectively. Each option entitles the holder to subscribe for one ADS of the Company. The options granted are valid for 10 years. No performance conditions were attached to the plan. No more than 62,030,922 ordinary shares (an equivalent of 12,406,184 ADSs) may be issued under the 2020 EIP upon the exercise of incentive stock options. In addition, the number of ordinary shares reserved for issuance under the 2020 EIP will automatically increase on January 1 of each year, commencing on January 1, 2022 and ending on (and including) January 1, 2030, in an amount equal to 4% of the total number of ordinary shares outstanding on December 31 of the preceding calendar year. The Board may act prior to January 1 of a given year to provide that there will be no increase for such year or that the increase for such year will be a lesser number of ordinary shares. In connection with the approval of the 2020 EIP, the Board determined that there will be no increase for January 1, 2021. The Board also determined that there will be an increase as 13,948,935 ordinary shares (an equivalent of 2,789,787 ADS) in the amount equal to 4 % of the total outstanding ordinary shares as of Dec ember 31, 2021, among which 8,875,745 ordinary shares (an equivalent of 1,775,149 ADS) had been granted on January 1, 2022. If an award under the 2020 EIP, expires, lapses or is terminated, exchanged for cash, surrendered, repurchased, cancelled without having been fully exercised, forfeited or is withheld to satisfy a tax withholding obligation in connection with an award or to satisfy a purchase or exercise price of an award, any unused shares subject to the award will, as applicable, become or again be available for new grants under the 2020 EIP. Awards granted under the 2020 EIP in substitution for any options or other equity or equity-based awards granted by an entity before the entity’s merger or consolidation with the Company or the Company’s acquisition of the entity’s property or stock will not reduce the number of ordinary shares available for grant under the 2020 EIP, but will count against the maximum number of ordinary shares that may be issued upon the exercise of incentive stock options. References in this summary to ordinary shares include an equivalent number of the Company’s ADS s . Information on employee share options granted from the 2014 Plan 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 2019 2020 2021 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 6,822,523 $ 1.41 6,670,356 $ 1.43 6,670,356 $ 1.43 Options forfeited (32,167 ) 2.26 - - - - Options exercised (120,000 ) 0.20 - - (572,500 ) 0.43 Balance at December 31 6,670,356 1.43 6,670,356 1.43 6,097,856 1.43 Options exercisable, end of period 6,670,356 1.43 6,670,356 1.43 6,097,856 1.43 Information on employee share options granted from the 2017 Plan is as follows. Each option entitles the holder to subscribe for one ordinary share of the Company (1 ADS equals to 5 ordinary shares): For the Year Ended December 31 2019 2020 2021 Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Balance at January 1 698,167 $ 1.28 501,167 $ 1.28 501,167 $ 1.28 Options forfeited (197,000 ) 1.28 - - - - Options exercised - - - - - - Balance at December 31 501,167 1.28 501,167 1.28 501,167 1.28 Options exercisable, end of period 501,167 1.28 501,167 1.28 501,167 1.28 Information on employee share options granted under the 2020 EIP is as follows . E ach option entitles the holder to subscribe for one ADS of the Company : For the Year Ended December 31 2020 2021 Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Balance at January 1 - $ - 3,824,062 $ 2.06 Options granted 3,824,062 2.06 282,000 3.24 Options forfeited - - (81,000 ) 2.06 Options exercised - - (3,500 ) 2.06 Balance at December 31 3,824,062 $ 2.06 4,021,562 $ 2.06 Options exercisable, end of period - $ - 1,497,524 $ 2.06 Weighted-average fair value of each option granted $ 1.62 $ 2.63 Information on outstanding options as of December 31, 2021 is as follows: July 2012 July 2013 July 2014 July 2015 July 2016 July 2017 Dec 2020 January-July 2021 Range of Exercise Price $ 0.80 $0.80-$1.36 $ 1.36 $1.36-$1.88 $ 2.26 $ 1.28 $ 2.06 $2.35-$4.12 Weighted-average Remaining Contractual Life (Years) 0.4 1.4 2.4 3.4 4.4 5.4 9.08 9.36 Options granted in the 2014 Plan, the 2017 Plan, and the 2020 EIP were priced using the binomial option pricing model, and the inputs to the model were as follows: July 2012 July 2013 July 2014 July 2015 July 2016 July 2017 Dec 2020 January-July 2021 Grant-date share price $ 1.25 $ 1.36 $ 1.36 $ 1.88 $ 2.26 $ 1.28 $ 2.22 $2.35-$4.12 Exercise price $ 0.80 $0.80-$1.36 $ 1.36 $1.36-$1.88 $ 2.26 $ 1.28 $ 2.06 $2.35-$4.12 Expected volatility 52.25% 50.58% 50.86% 36.37% 39.34% 38.33% 66.25% 59.99% - 64.92% Expected life (years) 10 10 10 10 10 10 10 10 Risk-free interest rate 1.61% 2.5% 2.58% 2.43% 1.46% 1.10% 0.92% 1.07%-1.69% Expected volatility was based on the average annualised historical share price volatility of comparable companies before the grant date. Compensation costs recognised for the years ended December 31, 2019, 2020 and 2021 were $42,511, $132,200 and $2,428,128 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 ADS and 20,800 ADS) 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. Under the Company’s 2017 LTIPs, the respective quoted fair value of the awards on the grant date August 23, 2017 was $5.50 and February 1, 2018 was $8.04, based on the equivalent ADS price of the Company’s Taiwan share price respectively. Under the 2018 and 2019 LTIPs are based on the respective quoted fair value of the awards on the grant date July 30, 2018 was $7.90 and July 30, 2019 was $2.92, being the closing price of ADS, at those dates respectively. 283,501 units have been forfeited as of December 31, 2020 and December 31, 2021. The quoted fair value on the reporting date is based on the closing price per ADS of $1.83 and $1.12 as of December 31, 2020 and December 31, 2021, respectively. 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 recognises the liabilities in respect of its obligations under the LTIPs, which are measured based on the Company’s quoted market price of its ADSs at the reporting date, and takes into account the extent to which the services have been rendered to date. The Company recognised total expenses of $1,272 and $213,636 in respect of the LTIPs for the years ended December 31, 2019 and 2020 and recognised total benefit of $234,761 in 2021. As of December 31, 2020 and December 31, 2021, the Company recognised compensation liabilities of $1,073,593 and $701,582 as current (classified as other payables), respectively, and $111,990 and $0 as non-current, respectively. The Company’s 2017 LTIP is described as follows: Number of ADSs units For the year ended December 31 2019 2020 2021 Balance at January 1 295,867 232,000 215,133 Awards granted - - - Awards exercised - - (13,867 ) Awards forfeited (63,867 ) (16,867 ) - Balance at December 31 232,000 215,133 201,266 Balance exercisable, end of period 145,667 204,733 201,266 The Company’s 2018 LTIP is described as follows: Number of ADSs units For the year ended December 31 2019 2020 2021 Balance at January 1 241,142 168,089 142,445 Awards granted - - - Awards forfeited (73,053 ) (25,644 ) - Awards exercised - - (9,928 ) Balance at December 31 168,089 142,445 132,517 Balance exercisable, end of period 56,030 99,237 132,517 The Company’s 2019 LTIP is described as follows: Number of ADSs units For the year ended December 31 2019 2020 2021 Balance at January 1 - 491,020 386,950 Awards granted 491,020 - - Awards forfeited - (104,070 ) - Balance at December 31 491,020 386,950 386,950 Balance exercisable, end of period - 128,983 257,967

Capital Management

Capital Management	12 Months Ended
Capital Management	Dec. 31, 2021
Disclosure Of Capital Management [Abstract]
Capital Management	2 0 . CAPITAL MANAGEMENT The Company manages its capital to ensure that entities in the Company will be able to safeguard cash as well as maintain financial liquidity and flexibility to support the development of its product candidates and programs as a going concern through the optimization of the debt and equity balance. The Company’s financial strategy is designed to maintain a flexible capital structure consistent with the objectives stated above and to respond to business growth opportunities and changes in economic conditions. The capital structure of the Company mainly consists of borrowings and equity of the Company. Key management personnel of the Company review the capital structure periodically. To maintain or balance the overall capital structure, the Company may adjust the amounts of long-term borrowings, or the issuance of new shares capital or other equity instruments. As of December 31, 202 1 , there were no changes in the Company’s capital management policy, and the Company is not subject to any externally imposed capital requirements other than those restrictions disclosed in Note 1 3 under K2HV Loan Agreement .

Reconciliation of Liabilities A

Reconciliation of Liabilities Arising from Financing Activities	12 Months Ended
	Dec. 31, 2021
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Abstract]
Reconciliation of Liabilities Arising from Financing Activities	2 1 . 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, 2019 Interest paid Net proceeds/ (repayment) Additions/ (Transfer) Others* Interest expense December 31, 2019 Lease Liabilities – current $ - $ (36,037 ) $ (243,265 ) $ 507,808 $ - $ 36,037 $ 264,543 Lease Liabilities – non-current - - - 490,835 - - 490,835 Long-term borrowings (Note 13) 13,974,794 - - 2,697,574 (459,067 ) 852,004 17,065,305 Long-term borrowings from related parties (Notes 13 and 23) - - - 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 $ 264,543 $ (37,935 ) $ (202,605 ) $ 209,686 $ 35,445 $ 2,490 $ 271,624 Lease Liabilities – non-current 490,835 - - (209,686 ) - - 281,149 Current borrowings (Notes 13) - - - 2,900,971 - - 2,900,971 Current borrowings from related parties (Notes 13 and 23) - - - 617,912 - - 617,912 Long-term borrowings (Notes 13) 17,065,305 - - (2,900,971 ) (81,920 ) 1,101,007 15,183,421 Long-term borrowings from related parties (Notes 13 and 23) 566,176 - - (617,912 ) (54,163 ) 105,899 - Non-cash changes January 1, 2021 Interest paid Net proceeds/ (repayment) Additions/ (Transfers)** Others* Interest expense December 31, 2021 Lease Liabilities – current $ 271,624 $ (21,510 ) $ (353,649 ) $ 281,149 $ - $ 21,510 $ 199,124 Lease Liabilities – non-current 281,149 - - (281,149 ) - - - Current borrowings (Note 13) 2,900,971 (484,043 ) (2,571,701 ) - - 154,773 - Current borrowings from related parties (Note 13 and 23) 617,912 (117,986 ) (550,000 ) - - 50,074 - Long-term borrowings (Note 13) 15,183,421 - 15,939,643 (688,324 ) (124,827 ) 547,396 30,857,309 Other payable – interest payables (Note 12) 735,510 - (1,680,628 ) - - 1,087,201 142,083 * Others comprise mainly foreign currency translation differences. For lease liabilities, it also includes lease modifications and disposals. ** Transfer from long-term borrowings represented transfer of fair value for warrants at inception

Financial Instruments

Financial Instruments	12 Months Ended
Financial Instruments	Dec. 31, 2021
Disclosure Of Financial Instruments [Abstract]
Financial Instruments	2 2 . 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, 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 liabilities at fair value through profit or loss Derivative financial liabilities $ - $ - $ 267,000 $ 267,000 December 31, 2021 Level 1 Level 2 Level 3 Total Financial liabilities at fair value through profit or loss Derivative financial liabilities – K2 warrants $ - $ - $ 223,352 $ 223,352 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) As of December 31, 2020, the fair value of the Level 3 instruments were the derivative financial assets - pre-redemption right and the derivative financial liabilities - conversion right, which were embedded in the October/November 2019 Loan Facility. The fair values of those financial instruments are determined using binomial evaluation method with discount rate 15% assessing by market bond yield curve and risk-free rate premium. The historical volatility used for valuation was 89.84% during the past 1 year of 2020. b) As of December 31, 2021, the fair value of the Level 3 instrument was the derivative financial liabilities – K2HV warrants. The fair values of warrants are determined using option pricing models where the significant unobservable input is historical volatility. An increase in the historical volatility used in isolation would result in an increase in the fair value. The historical volatility used for valuation was 160.3% during the past 1 year of 2021. c. Categories of financial instruments December 31, December 31, December 31, 2019 2020 2021 Financial assets Financial assets at fair value through profit or loss Derivative financial assets $ 68,256 $ 137,926 $ - Financial assets at amortised cost (1) 22,311,107 14,427,678 91,047,060 Financial assets at fair value through other comprehensive income Equity instruments 132,160 - - Financial liabilities Financial liabilities at fair value through profit or loss Derivative financial liabilities 262,350 267,000 223,352 Financial liabilities at amortised cost (2) 21,963,089 24,228,678 36,090,421 1) The balances include financial assets at amortised cost, which comprise of cash and cash equivalents and refundable deposits. 2 ) The balances include financial liabilities at amortised 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 minimise 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, 2020 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD S $ 458,878 0.7566 $ 347,190 Financial liabilities Monetary items SGD S $ 15,722,226 0.7566 $ 11,895,538 December 31, 2021 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD S $ 837,336 0.7411 $ 620,563 Financial liabilities Monetary items SGD S $ 15,649,526 0.7411 $ 11,598,118 Sensitivity analysis The Company is mainly exposed to the Singapore Dollar. The following table details the Company’s sensitivity to a 5% increase 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 2019 2020 2021 Profit or loss* SGD $ (467,734 ) $ (577,417 ) $ (548,878 ) * 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 and all other variables were held constant, the Company’s pre-tax loss for the years ended December 31, 2019, 2020 and 2021 would have increased by $151,896, $194,378 and $308,573, 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 ADS. 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, 2021. 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. Further, the Company has an ATM Sales Agreement with Jefferies LLC, pursusant to which it raised net proceeds of $14.1 million during the year ended December 31, 2021. As of December 31, 2021, the Company had $62.8 million in proceeds available for sale under this ATM Sales Agreement. Please refer to Note 14 for details.

Transactions with Related Parti

Transactions with Related Parties	12 Months Ended
Transactions with Related Parties	Dec. 31, 2021
Disclosure Of Transactions Between Related Parties [Abstract]
Transactions with Related Parties	2 3 . 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, 2020 December 31, 2021 Related party in substance / JANK Howden Pty Ltd $ 500,000 $ - Key Management Personnel / Others 50,000 - $ 550,000 $ - Interest Payable Related Party Category/Name December 31, 2020 December 31, 2021 Related party in substance / JANK Howden Pty Ltd $ 61,711 $ - Key Management Personnel / Others 6,201 - $ 67,912 $ - Interest expense For the year ended December 31 Related Party Category/Name 2019 2020 2021 Related party in substance / JANK Howden Pty Ltd $ 12,337 $ 96,272 $ 45,522 Key Management Personnel / Others 1,234 9,627 4,552 $ 13,571 $ 105,899 $ 50,074 The loans from the related parties are unsecured. c. Compensation of Key Management Personnel For the year ended December 31 Related Party Category/Name 2019 2020 2021 Short-term employee benefits $ 2,918,180 $ 2,368,143 $ 2,881,215 Post-employment benefits 105,449 99,217 112,095 Share-based payments recognised 29,176 138,794 2,048,669 $ 3,052,805 $ 2,606,154 $ 5,041,979 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
Segment Information	Dec. 31, 2021
Disclosure Of Operating Segments [Abstract]
Segment Information	2 4 . 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 2019 2020 2021 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 Kyungnam Biopharma (previously known as Biogenetics) for varlitinib farudodstat

Other Items_Subsequent Events

Other Items/Subsequent Events	12 Months Ended
Other Items/Subsequent Events	Dec. 31, 2021
Disclosure Of Nonadjusting Events After Reporting Period [Abstract]
Other Items/Subsequent Events	2 5 . OTHER ITEMS/SUBSEQUENT EVENTS a. On January 5, 2022, the Company drew down the second tranche of the loan facility provided by K2HV pursuant to the Loan Agreement. The second tranche milestone was completed, and the full funds were received on February 4, 2022. As a result of

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2021
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	c. Classification of current and non-current assets and liabilities Current assets include: 1) Assets held primarily for the purpose of trading; 2) Assets expected to be realised within 12 months after the reporting period; and 3) Cash and cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. Current liabilities include: 1) Liabilities held primarily for the purpose of trading; 2) Liabilities due to be settled within 12 months after the reporting period; and 3) Liabilities for which the Company does not have an unconditional right to defer settlement for at least 12 months after the reporting period. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. Assets and liabilities that are not classified as current are classified as non-current.
Basis of consolidation	d. Basis of consolidation The consolidated financial statements include the financial statements of ASLAN Cayman and entities controlled by ASLAN Cayman (its subsidiaries). The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries) made up to December 31 each year. Control is achieved when the Company: • Has the power over the investee; • Is exposed, or has rights, to variable returns from its involvement with the investee; and • Has the ability to use its power to affects its returns. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. When the Company has less than a majority of the voting rights of an investee, it considers that it has power over the investee when the voting rights are sufficient to give it the practical ability to direct the relevant activities of the investee unilaterally. The Company considers all relevant facts and circumstances in assessing whether or not the Company’s voting rights in an investee are sufficient to give it power, including: • The size of the Company’s holding of voting rights relative to the size and dispersion of holdings of the other vote holders; • Potential voting rights held by the Company, other vote holders or other parties; • Rights arising from other contractual arrangements; and • Any additional facts and circumstances that indicate that the Company has, or does not have, the current ability to direct the relevant activities at the time that decisions need to be made, including voting patterns at previous shareholders’ meetings. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired or disposed of during the year are included in profit or loss from the date the Company gains control until the date when the Company ceases to control the subsidiary. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between the members of the Company are eliminated on consolidation. Non-controlling interests in subsidiaries are identified separately from the Company’s equity therein. Those interests of non-controlling shareholders that are present ownership interests entitling their holders to a proportionate share of net assets upon liquidation may initially be measured at fair value or at the non-controlling interests’ proportionate share of the fair value of the acquiree’s identifiable net assets. The choice of measurement is made on an acquisition-by-acquisition basis. Other non-controlling interests are initially measured at fair value. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in equity. Profit or loss and each component of other comprehensive income are attributed to the stockholders of the Company and to the non-controlling interests. Total comprehensive income of the subsidiaries is attributed to the stockholders of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. Changes in the Company’s ownership interests in subsidiaries that do not result in the Company losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the interests of the Company and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognised directly in equity and attributed to stockholders of the Company. When the Company loses control of a subsidiary, the gain or loss on disposal recognised in profit or loss is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), less liabilities of the subsidiary and any non-controlling interests. All amounts previously recognised in other comprehensive income in relation to that subsidiary are accounted for as if the Company had directly disposed of the related assets or liabilities of the subsidiary (i.e. reclassified to profit or loss or transferred to another category of equity as required/permitted by applicable IFRS Standards). The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the fair value on initial recognition for subsequent accounting under IFRS 9 when applicable, or the cost on initial recognition of an investment in an associate or a joint venture. Associates An associate is an entity over which the Company has significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The results and assets and liabilities of associates are incorporated in these financial statements using the equity method of accounting, except when the investment is classified as held for sale, in which case it is accounted for in accordance with IFRS 5 “Non-current Assets Held for Sale and Discontinued Operations”. Under the equity method, an investment in an associate is initially recognised in the consolidated balance sheet at cost and adjusted thereafter to recognise the Company’s share of the profit or loss and other comprehensive income of the associate. When the Company’s share of losses of an associate exceeds the Company’s interest in that associate (which includes any long-term interests that, in substance, form part of the Company’s net investment in the associate), the Company discontinues recognising its share of further losses. Additional losses are recognised only to the extent that the Company has incurred legal or constructive obligations or made payments on behalf of the associate. An investment in an associate is accounted for using the equity method from the date on which the investee becomes an associate. On acquisition of the investment in an associate, any excess of the cost of the investment over the Company’s share of the net fair value of the identifiable assets and liabilities of the investee is recognised as goodwill, which is included within the carrying amount of the investment. Any excess of the Company’s share of the net fair value of the identifiable assets and liabilities over the cost of the investment, after reassessment, is recognised immediately in profit or loss in the period in which the investment is acquired. The requirements of IAS 36 Impairment of assets are applied to determine whether it is necessary to recognise any impairment loss with respect to the Company’s investment in an associate. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment in accordance with IAS 36 as a single asset by comparing its recoverable amount (higher of value in use and fair value less costs to sell) with its carrying amount, any impairment loss recognised forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognised in accordance with IAS 36 to the extent that the recoverable amount of the investment subsequently increases. The Company discontinues the use of the equity method from the date when the investment ceases to be an associate. When the Company retains an interest in the former associate and the retained interest is a financial asset, the Company measures the retained interest at fair value at that date and the fair value is regarded as its fair value on initial recognition in accordance with IFRS 9. The difference between the carrying amount of the associate at the date the equity method was discontinued, and the fair value of any retained interest and any proceeds from disposing of a part interest in the associate is included in the determination of the gain or loss on disposal of the associate. In addition, the Company accounts for all amounts previously recognised in other comprehensive income in relation to that associate on the same basis as would be required if that associate had directly disposed of the related assets or liabilities. Therefore, if a gain or loss previously recognised in other comprehensive income by that associate would be reclassified to profit or loss on the disposal of the related assets or liabilities, the Company reclassifies the gain or loss from equity to profit or loss (as a reclassification adjustment) when the associate is disposed off. When the Company reduces its ownership interest in an associate, but the Company continues to use the equity method, the Company reclassifies to profit or loss the proportion of the gain or loss that had previously been recognised in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be reclassified to profit or loss on the disposal of the related assets or liabilities. When a Company entity transacts with an associate of the Company, profits and losses resulting from the transactions with the associate are recognised in the Company’s consolidated financial statements only to the extent of interests in the associate that are not related to the Company. See Note 9 and Note 10 for detailed information on subsidiaries and on associates respectively (including percentages of ownership and main businesses).
Foreign currencies	e. Foreign currencies Both the functional currency and reporting currency of the Company is the U.S. dollar. 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 recognised in “other gains and losses, net” in the consolidated statement of comprehensive loss.
Intangible assets	f. Intangible assets 1) Intangible assets acquired separately Intangible assets with finite useful lives that are acquired separately are initially measured at cost and subsequently measured at cost, less accumulated amortization and accumulated impairment loss. Amortization is recognized on a straight-line basis. The estimated useful lives, residual values, and amortization methods are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are measured at cost, less accumulated impairment loss. 2) Internally-generated intangible assets - research and development expenditures Expenditure on research activities is recognized as an expense in the period in which it is incurred. An internally-generated intangible asset arising from the development phase of an internal project is recognized only if all of the following have been demonstrated: a) The technical feasibility of completing the intangible asset so that it will be available for use or sale; b) The intention to complete the intangible asset and use or sell it; c) The ability to use or sell the intangible asset; d) The manner in which intangible asset will generate probable future economic benefits; e) The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and f) The ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognized for internally-generated intangible assets is the sum of the expenditure incurred from the date when an intangible asset first meets the recognition criteria listed above. Subsequent to initial recognition, they are measured on the same basis as intangible assets that are acquired separately. 3) Derecognition of intangible assets An intangible asset is derecognized on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or loss when the asset is derecognized.
Impairment of tangible and intangible assets	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 recognised 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 recognised on the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognised in profit or loss.
Financial instruments	h . Financial instruments Financial assets and financial liabilities are recognised 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 recognised immediately in profit or loss. 1) Financial assets All regular way purchases or sales of financial assets are recognised and derecognised on a trade date basis. a) Measurement categories Financial assets are classified into the following categories: Financial assets at FVTPL, financial assets at amortised 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 recognised in other gains or losses. Fair value is determined in the manner described in Note 22. ii. Financial assets at amortised cost A financial asset shall be measured at amortised 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 amortised cost (including cash and cash equivalents and refundable deposits), the Company applies the effective interest method to the gross carrying amount at amortised cost less any impairment from initial recognition. Any foreign exchange gains and losses are recognised 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 recognised 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 recognised 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 recognised 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 recognises a loss allowance for expected credit losses on financial assets at amortised cost. For financial instruments, the Company recognises 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 recognises 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 derecognises 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 amortised cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognised 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 recognised in profit or loss, and the cumulative gain or loss which had been recognised 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 recognised at the proceeds received, net of direct issue costs. No gain or loss is recognised 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 amortised 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 recognised in other gains or losses. Fair value is determined in the manner described in Note 22. b) Derecognition of financial liabilities The difference between the carrying amount of a financial liability derecognised and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognised 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 amortised 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	i . 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 15 for details of the Company’s licensing agreements. The Company recognises 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) Recognise 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 recognises 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 recognise 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 recognising 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 recognised 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 recognises 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 recognised any royalty revenue resulting from any of out-licensing arrangements.
Research and development expenses	j . 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 recognised in profit or loss when incurred.
Leasing	Leasing At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company as lessee The Company recognises 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 recognised 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 amortised cost using the effective interest method, with interest expense recognised 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 recognised 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 recognise 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. 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 building leases across the Company contain extension options. These terms are used to maximise 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. The Company leases certain office buildings which qualify as short-term leases and certain office equipment which qualifies as low-value assets. The Company has elected to apply the recognition exemption and, thus, did not recognise right-of-use assets and lease liabilities for these leases. The lease commitments with lease terms commencing after the balance sheets dates are $2,298 and $0 as of December 31, 2020 and December 31, 2021.
Share-based payment arrangements	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 recognised 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 recognised 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 recognised 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 recognised in profit or loss.
Taxation	m. 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.

Application of New Amended an_2

Application of New Amended and Revised Standards and Interpretations (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Initial Application Of Standards Or Interpretations [Abstract]
Schedule of New Amended or Revised Standards and Interpretations	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 Amendments to IAS 1 and IFRS Practice Statement 2 Disclosure of Accounting Policies Amendments to IAS 8 Definition of Accounting Estimates Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
Cash and Cash Equivalents (Tables)	Dec. 31, 2021
Cash And Cash Equivalents [Abstract]
Summary of Cash and Cash Equivalents	December 31, December 31, 2020 2021 Cash in hand $ 1,709 $ 294 Cash in banks 14,322,662 90,167,673 $ 14,324,371 $ 90,167,967

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
Other Assets (Tables)	Dec. 31, 2021
Other Assets Current And Non Current [Abstract]
Summary of Other Assets	Current December 31, 2020 December 31, 2021 Prepayments $ 511,208 $ 2,733,753 Refundable deposits - 879,093 ADS issuance contribution receivables 528,841 - $ 1,040,049 $ 3,612,846 Non-current Refundable deposits $ 103,307 $ -

Financial Instruments at Fair_2

Financial Instruments at Fair Value Through Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2020 2021 Financial assets at fair value through profit or loss (FVTPL) - current Derivative financial assets - pre-redemption right (a) $ 137,926 $ - Financial liabilities at fair value through profit or loss (FVTPL) - current Derivative financial liabilities - conversion right (b) $ 267,000 $ - Derivative financial liabilities – K2HV warrants (c) - 223,352 a. 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 13 – “October/November 2019 Loan Facility”. On March 22, 2021, the Company exercised the early pre-redemption right and repaid the October/November 2019 Loan Facility in full including accrued interest and derecognised the derivative financial instruments. b. On September 30, 2019, the Company entered into a convertible loan facility, as detailed in Note 13 – “Convertible Loan Facility”. On March 29, 2021, the Company exercised the early pre-redemption right and repaid the Convertible Loan Facility in full, including accrued interest and derecognised the derivative financial instruments. c. On July 12, 2021, the Company entered into a secured loan facility provided by K2 HealthVentures LLC (K2HV) with warrants, as detailed in Note 13 – “Loan and Security Agreement with K2 HealthVentures LLC”.

Subsidiaries (Tables)

Subsidiaries (Tables)	12 Months Ended
Subsidiaries (Tables)	Dec. 31, 2021
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 2020 2021 Remark ASLAN Pharmaceuticals Limited ASLAN Pharmaceuticals Pte. Ltd. Investment holding 100% 100% ASLAN Pharmaceuticals Pte. Ltd. ASLAN Pharmaceuticals (USA) Inc. 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 Taiwan Limited New drug research and development 100% 100% ASLAN Pharmaceuticals Pte. Ltd. Jaguahr Therapeutics Pte.Ltd. (“JAGUAHR”) New drug research and development 55% 35% a a. On October 15, 2019, the Company established a joint venture with Bukwang Pharmaceutical Co., Ltd., a leading research and development focused Korean pharmaceutical company, to develop antagonists of the aryl hydrocarbon receptor (AhR). The Company at inception owned a controlling stake 55% of the joint venture entity, which is called Jaguahr Therapeutics Pte. Ltd. The Company transferred the global rights to all of the assets related to AhR technology, into Jaguahr Therapeutics Pte. Ltd (“JAGUAHR”). Subject to the fulfilment of certain conditions, Bukwang agreed to invest $5.0 million in JAGUAHR in two tranches to fund the development of the assets, identify a lead development compound and file an Investigational New Drug (IND) application (JV Agreement). The first tranche of $2.5 million was received by JAGUAHR from Bukwang in October 2019. On March 23, 2021, an Amendment to the JV Agreement was executed. Pursuant to the amended JV Agreement, the second tranche of $2.5 million became payable to JAGUAHR in exchange for 80,000 new shares upon approval by its joint steering committee of an amended research plan, timeline and budget, to complete the additional research required to nominate a candidate drug. On April 28, 2021, the second tranche of $2.5 million was received from Bukwang. In consideration for such payment, 80,000 new shares were issued to Bukwang. Due to the second tranche, the Company’s shareholding was diluted to 35% from 55%, resulting in loss of control over the subsidiary. The Company has retained a significant influence over JAGUAHR, resulting in an equity accounted associate being recognised. A gain on dilution of subsidiary of $2,307,735 representing the reclassification of the capital reserve of $1,376,349, being the initial reserve set up upon formation of the subsidiary, non-controlling interest derecognised of $31,717 at the date of dilution and 35% of the fair value of net identifiable assets of JAGUAHR at the date of the dilution being recogni s ed for the year ended December 31, 2021.
Summary of Subsidiaries That Have Material Non-controlling Interests	Details of the subsidiary 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 2020 2021 Jaguahr Therapeutics Pte. Ltd. Singapore 45% 65%* * On April 28, 2021 the Company’s shareholding was diluted from 55% to 35% resulting in a loss of control as further detailed above. Profit (Loss) Allocated to Accumulated Non-controlling Interests Non-controlling interests For the Year Ended December 31 2019 2020 2021* 2019 2020 2021* Name of Subsidiary Jaguahr Therapeutics Pte. Ltd. $ (49,570 ) (773,400 ) (268,964 ) $ 1,074,081 300,681 —
Summary of Financial Information Before Intragroup Eliminations	The summarised Jaguahr Therapeutics Pte. Ltd. financial information below represents amounts before intragroup eliminations. December 31 December 31 2020 2021* Current asset** $ 807,560 $ 1,384,013 Non-current assets — — Current liabilities (139,378 ) (113,674 ) Non-current liabilities — — Equity $ 668,182 $ 1,270,339 Equity attributable to: Stockholders of the Company $ 367,501 $ 1,270,339 Non-controlling interests 300,681 — $ 668,182 $ 1,270,339 For the Year Ended December 31 2019 2020 2021* Revenue $ — $ — $ — Loss for the year $ (113,923 ) $ (1,718,666 ) $ (1,897,844 ) Other comprehensive loss for the year — — — Total comprehensive loss for the year $ (113,923 ) $ (1,718,666 ) $ (1,897,844 ) Loss attributable to: Stockholders of the Company $ (64,353 ) $ (945,266 ) $ (1,628,880 ) Non-controlling interests $ (49,570 ) $ (773,400 ) $ (268,964 ) $ (113,923 ) $ (1,718,666 ) $ (1,897,844 ) Total comprehensive loss attributable to: Stockholders of the Company $ (64,353 ) $ (945,266 ) $ (1,628,880 ) Non-controlling interests $ (49,570 ) $ (773,400 ) $ (268,964 ) $ (113,923 ) $ (1,718,666 ) $ (1,897,844 ) Net cash (outflow)/inflow from: Operating activities $ (1,355,768 ) $ (1,655,443 ) $ (1,923,547 ) Investing activities — — — Financing activities 2,500,771 — 2,500,000 Net cash (outflow)/inflow $ 1,145,003 $ (1,655,443 ) $ 576,453 * On April 28, 2021 the Company’s shareholding was diluted from 55% to 35% resulting in a loss of control as further detailed above. **The current asset represents cash and cash equivalents in its entirety.

Investment in Associate Compa_2

Investment in Associate Company (Tables)	12 Months Ended
Investment in Associate Company (Tables)	Dec. 31, 2021
Disclosure Of Significant Investments In Associates [Abstract]
Summary of Movements in Investment in Associates	Reconciliation of the Note 9 summarised financial information to the carrying amount of the interest in associate company recognised in the consolidated financial statements: For the year ended December 31, 2021 Net assets of associate $ 1,270,339 Beginning balance $ - Proportion of the interest sharing the losses of associate 444,619 Loss of interest at the date of dilution of shares in the associate 50,108 Ending balance $ 494,728

Other Payables (Tables)

Other Payables (Tables)	12 Months Ended
Other Payables (Tables)	Dec. 31, 2021
Trade And Other Payables [Abstract]
Schedule of Other Payables	December 31, December 31, 2020 2021 Payables for cash-settled share-based payment transactions (Note 19) $ 1,073,593 $ 701,582 Payables for salaries and bonuses 1,492,325 1,387,416 Interest payables 735,510 142,083 Payables for professional fees 837,803 507,340 Others 141,178 79,488 $ 4,280,409 $ 2,817,909

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
Borrowings (Tables)	Dec. 31, 2021
Borrowings [Abstract]
Summary of Loans	December 31, December 31, 2020 2021 Long-term borrowings - unsecured Loans from government (a) $ 7,494,665 $ 7,341,127 Other long-term borrowings (b) 4,060,357 19,521,647 Interest payables (a) 3,628,399 3,994,534 $ 15,183,421 $ 30,857,308 Current borrowings - unsecured (b) Loans from shareholders $ 2,571,701 $ - Interest payables 329,270 - $ 2,900,971 $ - Current borrowings from related parties - unsecured Loans from related parties (c) $ 550,000 $ - Interest payables 67,912 - $ 617,912 $ -

Equity (Tables)

Equity (Tables)	12 Months Ended
Equity (Tables)	Dec. 31, 2021
Equity [Abstract]
Schedule of Ordinary Shares	a. Ordinary shares December 31, December 31, December 31, 2019 2020 2021 Number of ordinary shares authorised 500,000,000 500,000,000 500,000,000 Authorised par value of per share NTD $ 10.0 US$ 0.01 US$ 0.01 Number of ordinary shares issued and fully paid 189,954,970 209,675,470 348,723,365 Number of equivalent ADSs issued and fully paid 37,990,994 41,935,094 69,744,673 Amount of ordinary shares authorised NTD5,000,000,000 $ 5,000,000 $ 5,000,000 Amount of share capital par value issued and fully paid $ 61,366,844 $ 61,826,237 $ 63,019,962 Amount of share capital surplus issued and fully paid $ 108,800,191 $ 115,754,741 $ 213,098,729

Loss Before Income Tax (Tables)

Loss Before Income Tax (Tables)	12 Months Ended
Loss Before Income Tax (Tables)	Dec. 31, 2021
Profit Loss [Abstract]
Summary of Other Income	a. Other income For the year ended December 31 2019 2020 2021 ADS issuance contribution $ - $ 587,736 $ 1,076,189 Government grants for research and development expenditures - 165,699 - Government subsidies - 134,611 31,112 Others - - 771 $ - $ 888,046 $ 1,108,072
Schedule of Other Gains and Losses	b . Other gains and losses For the year ended December 31 2019 2020 2021 Net foreign exchange (losses) gain $ (135,413 ) $ (210,647 ) $ 512,450 (Loss) Gain on disposal of property, plant and equipment (74,195 ) 968 - Net (loss) gains on fair value changes of financial assets and liabilities at fair value through profit or loss (46,985 ) 78,038 594,046 Loss on lease modification (64,287 ) - - Others (6,678 ) 2,342 14 $ (327,558 ) $ (129,299 ) $ 1,106,510
Summary of Finance costs	c. Finance costs For the year ended December 31 2019 2020 2021 Interest on government loans $ 435,684 $ 431,143 $ 443,216 Interest on other long term borrowing 342,540 342,540 1,191,381 Interest on loans from shareholders 73,780 327,324 154,773 Interest on loans from related parties 13,571 105,899 50,074 Interest on lease liabilities 36,037 40,425 21,510 $ 901,612 $ 1,247,331 $ 1,860,954
Schedule of Depreciation and Amortization	d. Depreciation and amortization For the year ended December 31 2019 2020 2021 Right-of-use assets $ 267,948 $ 265,316 $ 264,804 Property, plant and equipment 173,056 29,757 14,856 Computer software 4,347 2,685 2,564 $ 445,351 $ 297,758 $ 282,224
Schedule of Employee Benefits Expense	e. Employee benefits expense For the year ended December 31 2019 2020 2021 Short-term benefits $ 5,628,025 $ 4,539,663 $ 6,940,900 Post-employment benefits 325,059 200,045 257,128 Share-based payments (Note 19) Equity-settled 42,511 132,200 2,428,128 Cash-settled 1,272 213,636 (234,761 ) Total employee benefits expense $ 5,996,867 $ 5,085,544 $ 9,391,395 Employee benefits expense by function General and administrative expenses $ 4,210,477 $ 3,856,753 $ 5,718,646 Research and development expenses 1,786,390 1,228,791 3,672,749 $ 5,996,867 $ 5,085,544 $ 9,391,395

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2021
Income Tax [Abstract]
Summary of Income Tax Recognised in Profit or Loss	Income Tax Recognised in Profit or Loss For the year ended December 31 2019 2020 2021 Current tax expense/(benefit) In respect of the current period $ 462,713 $ - $ - Adjustments for prior periods (54,711 ) - - $ 408,002 $ - $ - 2019 2020 2021 Loss before income tax $ (46,657,535 ) $ (16,971,289 ) $ (31,590,582 ) Income tax benefit calculated at the statutory rate (7,931,781 ) (2,885,119 ) (5,370,399 ) Tax effect of income not taxable in determining taxable income - - (464,439 ) Non-deductible expenses in determining taxable income 4,115,850 84,196 648,651 Tax credits for research and development expenditures (2,474,280 ) (521,234 ) (1,467,816 ) Unrecognised loss carryforwards 5,980,036 3,022,607 6,044,928 Effect of different tax rates of group entities operating in other jurisdictions 322,888 299,550 609,075 Withholding tax 450,000 - - Adjustments for prior years’ tax (54,711 ) - - Income tax expense recognised in profit or loss $ 408,002 $ - $ -

Loss Per Ordinary Share (Tables

Loss Per Ordinary Share (Tables)	12 Months Ended
Loss Per Ordinary Share (Tables)	Dec. 31, 2021
Earnings Per Share [Abstract]
Summary of Earnings Per Share	For the year ended December 31 2019 2020 2021 Basic and diluted loss per ordinary share $ (0.29 ) $ (0.08 ) $ (0.10 ) Basic and diluted loss per equivalent ADS $ (1.45 ) $ (0.40 ) $ (0.48 )
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 2019 2020 2021 Loss used in the computation of basic and diluted loss per ordinary share $ (47,015,967 ) $ (16,197,889 ) $ (31,321,618 ) Weighted-average number of ordinary shares in the computation of basic loss per ordinary share 162,392,602 192,226,528 325,684,272 Weighted-average number of equivalent ADS in the computation of basic loss per ADS 32,478,520 38,445,306 65,136,854

Share-Based Payment Arrangeme_2

Share-Based Payment Arrangements (Tables)	12 Months Ended
Share-Based Payment Arrangements (Tables)	Dec. 31, 2021
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Abstract]
Summary of Employee Share Options	Information on employee share options granted from the 2014 Plan is as follows. Each option entitles the holder to subscribe for one ordinary share of the Company (1 ADS equals to 5 ordinary shares): For the Year Ended December 31 2019 2020 2021 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 6,822,523 $ 1.41 6,670,356 $ 1.43 6,670,356 $ 1.43 Options forfeited (32,167 ) 2.26 - - - - Options exercised (120,000 ) 0.20 - - (572,500 ) 0.43 Balance at December 31 6,670,356 1.43 6,670,356 1.43 6,097,856 1.43 Options exercisable, end of period 6,670,356 1.43 6,670,356 1.43 6,097,856 1.43 Information on employee share options granted from the 2017 Plan is as follows. Each option entitles the holder to subscribe for one ordinary share of the Company (1 ADS equals to 5 ordinary shares): For the Year Ended December 31 2019 2020 2021 Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Balance at January 1 698,167 $ 1.28 501,167 $ 1.28 501,167 $ 1.28 Options forfeited (197,000 ) 1.28 - - - - Options exercised - - - - - - Balance at December 31 501,167 1.28 501,167 1.28 501,167 1.28 Options exercisable, end of period 501,167 1.28 501,167 1.28 501,167 1.28 Information on employee share options granted under the 2020 EIP is as follows . E ach option entitles the holder to subscribe for one ADS of the Company : For the Year Ended December 31 2020 2021 Number of Options Weighted- average Exercise Price Number of Options Weighted- average Exercise Price Balance at January 1 - $ - 3,824,062 $ 2.06 Options granted 3,824,062 2.06 282,000 3.24 Options forfeited - - (81,000 ) 2.06 Options exercised - - (3,500 ) 2.06 Balance at December 31 3,824,062 $ 2.06 4,021,562 $ 2.06 Options exercisable, end of period - $ - 1,497,524 $ 2.06 Weighted-average fair value of each option granted $ 1.62 $ 2.63
Summary of Outstanding Options	Information on outstanding options as of December 31, 2021 is as follows: July 2012 July 2013 July 2014 July 2015 July 2016 July 2017 Dec 2020 January-July 2021 Range of Exercise Price $ 0.80 $0.80-$1.36 $ 1.36 $1.36-$1.88 $ 2.26 $ 1.28 $ 2.06 $2.35-$4.12 Weighted-average Remaining Contractual Life (Years) 0.4 1.4 2.4 3.4 4.4 5.4 9.08 9.36
Summary of Options Granted Priced Using Binomial Option Pricing Model	Options granted in the 2014 Plan, the 2017 Plan, and the 2020 EIP were priced using the binomial option pricing model, and the inputs to the model were as follows: July 2012 July 2013 July 2014 July 2015 July 2016 July 2017 Dec 2020 January-July 2021 Grant-date share price $ 1.25 $ 1.36 $ 1.36 $ 1.88 $ 2.26 $ 1.28 $ 2.22 $2.35-$4.12 Exercise price $ 0.80 $0.80-$1.36 $ 1.36 $1.36-$1.88 $ 2.26 $ 1.28 $ 2.06 $2.35-$4.12 Expected volatility 52.25% 50.58% 50.86% 36.37% 39.34% 38.33% 66.25% 59.99% - 64.92% Expected life (years) 10 10 10 10 10 10 10 10 Risk-free interest rate 1.61% 2.5% 2.58% 2.43% 1.46% 1.10% 0.92% 1.07%-1.69%
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 2019 2020 2021 Balance at January 1 295,867 232,000 215,133 Awards granted - - - Awards exercised - - (13,867 ) Awards forfeited (63,867 ) (16,867 ) - Balance at December 31 232,000 215,133 201,266 Balance exercisable, end of period 145,667 204,733 201,266 The Company’s 2018 LTIP is described as follows: Number of ADSs units For the year ended December 31 2019 2020 2021 Balance at January 1 241,142 168,089 142,445 Awards granted - - - Awards forfeited (73,053 ) (25,644 ) - Awards exercised - - (9,928 ) Balance at December 31 168,089 142,445 132,517 Balance exercisable, end of period 56,030 99,237 132,517 The Company’s 2019 LTIP is described as follows: Number of ADSs units For the year ended December 31 2019 2020 2021 Balance at January 1 - 491,020 386,950 Awards granted 491,020 - - Awards forfeited - (104,070 ) - Balance at December 31 491,020 386,950 386,950 Balance exercisable, end of period - 128,983 257,967

Reconciliation of Liabilities_2

Reconciliation of Liabilities Arising from Financing Activities (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2019 Interest paid Net proceeds/ (repayment) Additions/ (Transfer) Others* Interest expense December 31, 2019 Lease Liabilities – current $ - $ (36,037 ) $ (243,265 ) $ 507,808 $ - $ 36,037 $ 264,543 Lease Liabilities – non-current - - - 490,835 - - 490,835 Long-term borrowings (Note 13) 13,974,794 - - 2,697,574 (459,067 ) 852,004 17,065,305 Long-term borrowings from related parties (Notes 13 and 23) - - - 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 $ 264,543 $ (37,935 ) $ (202,605 ) $ 209,686 $ 35,445 $ 2,490 $ 271,624 Lease Liabilities – non-current 490,835 - - (209,686 ) - - 281,149 Current borrowings (Notes 13) - - - 2,900,971 - - 2,900,971 Current borrowings from related parties (Notes 13 and 23) - - - 617,912 - - 617,912 Long-term borrowings (Notes 13) 17,065,305 - - (2,900,971 ) (81,920 ) 1,101,007 15,183,421 Long-term borrowings from related parties (Notes 13 and 23) 566,176 - - (617,912 ) (54,163 ) 105,899 - Non-cash changes January 1, 2021 Interest paid Net proceeds/ (repayment) Additions/ (Transfers)** Others* Interest expense December 31, 2021 Lease Liabilities – current $ 271,624 $ (21,510 ) $ (353,649 ) $ 281,149 $ - $ 21,510 $ 199,124 Lease Liabilities – non-current 281,149 - - (281,149 ) - - - Current borrowings (Note 13) 2,900,971 (484,043 ) (2,571,701 ) - - 154,773 - Current borrowings from related parties (Note 13 and 23) 617,912 (117,986 ) (550,000 ) - - 50,074 - Long-term borrowings (Note 13) 15,183,421 - 15,939,643 (688,324 ) (124,827 ) 547,396 30,857,309 Other payable – interest payables (Note 12) 735,510 - (1,680,628 ) - - 1,087,201 142,083 * Others comprise mainly foreign currency translation differences. For lease liabilities, it also includes lease modifications and disposals. ** Transfer from long-term borrowings represented transfer of fair value for warrants at inception

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
Financial Instruments (Tables)	Dec. 31, 2021
Disclosure Of Financial Instruments [Abstract]
Fair Value of Financial Instruments Measured at Fair Value on Recurring Basis	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 liabilities at fair value through profit or loss Derivative financial liabilities $ - $ - $ 267,000 $ 267,000 December 31, 2021 Level 1 Level 2 Level 3 Total Financial liabilities at fair value through profit or loss Derivative financial liabilities – K2 warrants $ - $ - $ 223,352 $ 223,352
Summary of Categories of Financial Instruments	December 31, December 31, December 31, 2019 2020 2021 Financial assets Financial assets at fair value through profit or loss Derivative financial assets $ 68,256 $ 137,926 $ - Financial assets at amortised cost (1) 22,311,107 14,427,678 91,047,060 Financial assets at fair value through other comprehensive income Equity instruments 132,160 - - Financial liabilities Financial liabilities at fair value through profit or loss Derivative financial liabilities 262,350 267,000 223,352 Financial liabilities at amortised cost (2) 21,963,089 24,228,678 36,090,421 1) The balances include financial assets at amortised cost, which comprise of cash and cash equivalents and refundable deposits. 2 ) The balances include financial liabilities at amortised 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, 2020 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD S $ 458,878 0.7566 $ 347,190 Financial liabilities Monetary items SGD S $ 15,722,226 0.7566 $ 11,895,538 December 31, 2021 Foreign Currencies Exchange Rate Carrying Amount Financial assets Monetary items SGD S $ 837,336 0.7411 $ 620,563 Financial liabilities Monetary items SGD S $ 15,649,526 0.7411 $ 11,598,118
Sensitivity Analysis of Foreign Currency Risk	For the year ended December 31 2019 2020 2021 Profit or loss* SGD $ (467,734 ) $ (577,417 ) $ (548,878 ) * 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
Transactions with Related Parties (Tables)	Dec. 31, 2021
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, 2020 December 31, 2021 Related party in substance / JANK Howden Pty Ltd $ 500,000 $ - Key Management Personnel / Others 50,000 - $ 550,000 $ - Interest Payable Related Party Category/Name December 31, 2020 December 31, 2021 Related party in substance / JANK Howden Pty Ltd $ 61,711 $ - Key Management Personnel / Others 6,201 - $ 67,912 $ - Interest expense For the year ended December 31 Related Party Category/Name 2019 2020 2021 Related party in substance / JANK Howden Pty Ltd $ 12,337 $ 96,272 $ 45,522 Key Management Personnel / Others 1,234 9,627 4,552 $ 13,571 $ 105,899 $ 50,074
Schedule of Key Management Personnel Compensation	c. Compensation of Key Management Personnel For the year ended December 31 Related Party Category/Name 2019 2020 2021 Short-term employee benefits $ 2,918,180 $ 2,368,143 $ 2,881,215 Post-employment benefits 105,449 99,217 112,095 Share-based payments recognised 29,176 138,794 2,048,669 $ 3,052,805 $ 2,606,154 $ 5,041,979

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
Segment Information (Tables)	Dec. 31, 2021
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 2019 2020 2021 Out-licensing $ 3,000,000 $ - $ -

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, 2021
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
Amendments to IAS 1 and IFRS Practice Statement 2
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 1 and IFRS Practice Statement 2
Description of nature of impending change in accounting policy	Disclosure of Accounting Policies
Amendments to IAS 8
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 8
Description of nature of impending change in accounting policy	Definition of Accounting Estimates
Amendments to IAS 12
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Line Items]
New, Amended or Revised Standards and Interpretations	Amendments to IAS 12
Description of nature of impending change in accounting policy	Deferred Tax related to Assets and Liabilities arising from a Single Transaction

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Significant Accounting Policies [Line Items]
Impairment loss recognised for the asset or cash-generating unit	$ 0	$ 0	$ 0
Lease commitments	$ 0	$ 2,298
Buildings
Disclosure Of Significant Accounting Policies [Line Items]
Operating leases lease term	3 years

Critical Accounting Judgments_2

Critical Accounting Judgments and Key Sources of Estimation Uncertainty (Detail) - Jaguahr Therapeutics Pte. Ltd	Apr. 28, 2021	Apr. 23, 2021
Top of Range [Member]
Disclosure Of Changes In Accounting Estimates [Line Items]
Proportion of ownership interest in joint venture	55.00%
Bottom of Range [Member]
Disclosure Of Changes In Accounting Estimates [Line Items]
Proportion of ownership interest in joint venture	35.00%	35.00%

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Cash And Cash Equivalents [Abstract]
Cash in hand	$ 294	$ 1,709
Cash in banks	90,167,673	14,322,662
Cash	$ 90,167,967	$ 14,324,371

Other Assets - Summary of Other

Other Assets - Summary of Other Assets (Detail) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Other Assets Current And Non Current [Abstract]
Prepayments	$ 2,733,753	$ 511,208
Refundable deposits	879,093
ADS issuance contribution receivables		528,841
Other current assets	$ 3,612,846	1,040,049
Refundable deposits		$ 103,307

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial assets at fair value through profit or loss (FVTPL)
Financial assets at FVTPL		$ 137,926	$ 68,256
Financial liabilities at fair value through profit or loss (FVTPL)
Financial liabilities designated as at FVTPL	$ 223,352	267,000	$ 262,350
Financial Assets Current \| Pre Redemption Right
Financial assets at fair value through profit or loss (FVTPL)
Financial assets at FVTPL		137,926
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 Current \| K2HV Warrants
Financial liabilities at fair value through profit or loss (FVTPL)
Financial liabilities designated as at FVTPL	$ 223,352

Subsidiaries - Summary of Subsi

Subsidiaries - Summary of Subsidiaries Included in Consolidated Financial Statements (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
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 (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%
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 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%
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. (“JAGUAHR”)
Nature of Activities	New drug research and development
Proportion of Ownership (%)	35.00%	55.00%

Subsidiaries - Summary of Sub_2

Subsidiaries - Summary of Subsidiaries Included in Consolidated Financial Statements (Detail) (Parenthetical) - USD ($)	Apr. 28, 2021	Oct. 15, 2019	Dec. 31, 2021	Mar. 23, 2021	Oct. 31, 2019
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Gain on dilution of subsidiary			$ 2,307,735
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Proportion of ownership interest in joint venture		55.00%
Gain on dilution of subsidiary			2,307,735
Reclassification of capital reserve			1,376,349
Non-controlling interests derecognised due to gain on dilution of subsidiary			$ 31,717
Percentage of the fair value of net identifiable assets			35.00%
Jaguahr Therapeutics Pte. Ltd \| Bottom of Range [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Proportion of ownership interest in joint venture	35.00%
Jaguahr Therapeutics Pte. Ltd \| Top of Range [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Proportion of ownership interest in joint venture	55.00%
Jaguahr Therapeutics Pte. Ltd \| Bukwang [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Investments in joint ventures		$ 5,000,000
Number of shares issued	80,000			80,000
Value of right held by non-controlling interests			$ 0
Jaguahr Therapeutics Pte. Ltd \| Bukwang [Member] \| First Tranche [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Loans and receivables					$ 2,500,000
Jaguahr Therapeutics Pte. Ltd \| Bukwang [Member] \| Second Tranche [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Loans and receivables	$ 2,500,000			$ 2,500,000

Subsidiaries - Summary of Sub_3

Subsidiaries - Summary of Subsidiaries That Have Material Non-controlling Interests (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Non-controlling interests	$ (268,964)	$ (773,400)	$ (49,570)
Profit (Loss) Allocated to Non-controlling Interests	$ (268,964)	(773,400)	(49,570)
NON-CONTROLLING INTERESTS		300,681	1,074,081
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. (“JAGUAHR”)
Principal Place of Business	Singapore
Proportion of Ownership and Voting Rights Held by Non-controlling Interests	65.00%	45.00%
Non-controlling interests	$ (268,964)	$ (773,400)	(49,570)
Profit (Loss) Allocated to Non-controlling Interests	$ (268,964)	(773,400)	$ (49,570)
NON-CONTROLLING INTERESTS		300,681
Accumulated Non-controlling interests		$ 300,681

Subsidiaries - Summary of Sub_4

Subsidiaries - Summary of Subsidiaries That Have Material Non-controlling Interests (Detail) (Parenthetical) - Jaguahr Therapeutics Pte. Ltd	Apr. 28, 2021	Apr. 23, 2021
Top of Range [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Proportion of ownership interest in joint venture	55.00%
Bottom of Range [Member]
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Proportion of ownership interest in joint venture	35.00%	35.00%

Subsidiaries - Summary of Finan

Subsidiaries - Summary of Financial Information Before Intragroup Eliminations (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Current asset	$ 93,780,813	$ 15,502,346
Non-current assets	737,409	579,404
Current liabilities	(6,357,171)	(10,657,474)
Non-current liabilities	30,857,308	15,576,560
Equity	57,303,743	(10,152,284)	$ (603,274)	$ 30,618,033
Equity attributable to:
Stockholders of the Company	57,303,743	(10,452,965)
Non-controlling interests		300,681	1,074,081
Total (deficit)/equity	57,303,743	(10,152,284)	(603,274)	$ 30,618,033
NET REVENUE			3,000,000
Loss for the year	(33,846,452)	(16,483,297)	(45,578,975)
Other comprehensive loss for the year		(123,864)	(55,084)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(31,590,582)	(17,095,153)	(47,120,621)
Loss attributable to:
Stockholders of the Company	(31,321,618)	(16,197,889)	(47,015,967)
Non-controlling interests	(268,964)	(773,400)	(49,570)
LOSS FROM OPERATIONS	(33,846,452)	(16,483,297)	(45,578,975)
Total comprehensive loss attributable to:
Stockholders of the Company	(31,321,618)	(16,321,753)	(47,071,051)
Non-controlling interests	(268,964)	(773,400)	(49,570)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(31,590,582)	(17,095,153)	(47,120,621)
Operating activities	(33,995,550)	(15,052,990)	(25,802,709)
Investing activities	(28,155)	927	5,380
Financing activities	109,867,301	7,173,403	19,091,459
Net cash (outflow)/inflow	75,843,596	(7,878,660)	(6,705,870)
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Current asset	1,384,013	807,560
Current liabilities	(113,674)	(139,378)
Equity	1,270,339	668,182
Equity attributable to:
Stockholders of the Company	1,270,339	367,501
Non-controlling interests		300,681
Total (deficit)/equity	1,270,339	668,182
Loss for the year	(1,897,844)	(1,718,666)	(113,923)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(1,897,844)	(1,718,666)	(113,923)
Loss attributable to:
Stockholders of the Company	(1,628,880)	(945,266)	(64,353)
Non-controlling interests	(268,964)	(773,400)	(49,570)
LOSS FROM OPERATIONS	(1,897,844)	(1,718,666)	(113,923)
Total comprehensive loss attributable to:
Stockholders of the Company	(1,628,880)	(945,266)	(64,353)
Non-controlling interests	(268,964)	(773,400)	(49,570)
TOTAL COMPREHENSIVE LOSS FOR THE YEAR	(1,897,844)	(1,718,666)	(113,923)
Operating activities	(1,923,547)	(1,655,443)	(1,355,768)
Financing activities	2,500,000		2,500,771
Net cash (outflow)/inflow	$ 576,453	$ (1,655,443)	$ 1,145,003

Investment in Associate Compa_3

Investment in Associate Company - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Significant Investments In Associates [Line Items]
Investments in associates	$ 494,728	$ 0
Jaguahr Therapeutics Pte. Ltd
Disclosure Of Significant Investments In Associates [Line Items]
Proportion of ownership interest in associate	35.00%

Investment in Associate Compa_4

Investment in Associate Company - Summary of Movements in Investment in Associates (Detail)	12 Months Ended
	Dec. 31, 2021USD ($)
Disclosure Of Significant Investments In Associates [Abstract]
Net assets of associate	$ 1,270,339
Beginning balance	0
Proportion of the interest sharing the losses of associate	444,619
Loss of interest at the date of dilution of shares in the associate	50,108
Ending balance	$ 494,728

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Intangible Assets [Line Items]
Impairment loss of intangible assets recognized	$ 23,073,400
Computer Software and Licenses
Disclosure Of Intangible Assets [Line Items]
Intangible assets other than goodwill		$ 9,956	$ 160

Other Payables - Schedule of Ot

Other Payables - Schedule of Other Payables (Detail) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Trade And Other Payables [Abstract]
Payables for cash-settled share-based payment transactions (Note 19)	$ 701,582	$ 1,073,593
Payables for salaries and bonuses	1,387,416	1,492,325
Interest payables	142,083	735,510
Payables for professional fees	507,340	837,803
Others	79,488	141,178
Other Payables	$ 2,817,909	$ 4,280,409

Borrowings - Summary of Loans (

Borrowings - Summary of Loans (Detail)	Dec. 31, 2021USD ($)	Dec. 31, 2021SGD ($)	Dec. 31, 2020USD ($)	Apr. 27, 2011SGD ($)
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured	$ 30,857,308		$ 15,183,421
Long-term borrowings from related parties - unsecured	30,857,308		15,183,421
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	7,341,127	$ 7,341,127	7,494,665	$ 10,000,000
Other Long-term Borrowings
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured	19,521,647		4,060,357
Interest Payables
Disclosure Of Detailed Information About Borrowings [Line Items]
Long-term borrowings - unsecured	$ 3,994,534		3,628,399
Current borrowings - unsecured			329,270
Current borrowings from related parties - unsecured			67,912
Loans from Shareholders
Disclosure Of Detailed Information About Borrowings [Line Items]
Current borrowings - unsecured			2,571,701
Loans from Related Parties
Disclosure Of Detailed Information About Borrowings [Line Items]
Current borrowings from related parties - unsecured			$ 550,000

Borrowings - Additional Informa

Borrowings - Additional Information (Detail)

Jul. 12, 2021USD ($)$ / shares

Mar. 22, 2021USD ($)$ / sharesshares

Oct. 25, 2019USD ($)

May 12, 2014USD ($)

Apr. 27, 2011SGD ($)

Mar. 31, 2021$ / sharesshares

Oct. 31, 2019USD ($)

Sep. 30, 2019USD ($)

Dec. 31, 2021USD ($)$ / shares

Dec. 31, 2019USD ($)$ / shares

Dec. 31, 2021SGD ($)

Dec. 31, 2020USD ($)$ / shares

Disclosure Of Detailed Information About Borrowings [Line Items]

Long-term borrowings - unsecured

$ 30,857,308

$ 15,183,421

Repayment loan amount owed

$ 7,784,087

Warrant price per share | $ / shares

$ 0.01

$ 10

$ 0.01

Ordinary Shares

Disclosure Of Detailed Information About Borrowings [Line Items]

Warrant price per share | $ / shares

$ 0.01

Loans from Government

Disclosure Of Detailed Information About Borrowings [Line Items]

Long-term borrowings - unsecured

$ 10,000,000

$ 7,341,127

$ 7,494,665

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

$ 11,335,661

11,123,064

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

CSL Finance Pty Ltd | Top of Range [Member]

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

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

$ 2,250,000

Percentage of principal loan amount optionally entitled to purchase shares, maximum

50.00%

Exercise price | $ / shares

$ 2.02

October / November 2019 Loan Facility | Top of Range [Member]

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

$ 2,549,153

Exercise price | $ / shares

$ 2.02

Warrants amounting to principal loan amount

$ 825,397

Warrants to purchase | shares

409,071

825,397

Convertible Loan Facility and October / November 2019 Loan Facility | Ordinary Shares

Disclosure Of Detailed Information About Borrowings [Line Items]

Warrants to purchase | shares

2,045,355

K2HV Loan Agreement

Disclosure Of Detailed Information About Borrowings [Line Items]

Loan repayable period

July 12, 2031

Borrowings, interest rate

2.95%

Term loans bear prime interest rate

plus 5.00%

Term loans annual interest rate

8.25%

Term loans monthly interest only payments, period

until August 1, 2023

Term loans monthly interest only payments, Extension period

Aug. 1,
2024

Term loan maturity date

Jul. 1,
2025

Facility fee

$ 255,000

Percentage of additional facility fee

0.85%

Percentage of final payment fee

6.25%

Percentage of prepayment fee

3.00%

Subsequent to term loans monthly interest only payments, period

July 1, 2021 to July 31, 2023

Proceeds from warrant

$ 688,324

Fair value of warrants

$ 223,352

Difference of fair value of warrants

$ 464,972

K2HV Loan Agreement | First Tranche [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Current borrowings

20,000,000

Fair value of first tranche loan

19,311,676

K2HV Loan Agreement | Second and Third Tranche

Disclosure Of Detailed Information About Borrowings [Line Items]

Current borrowings

10,000,000

K2HV Loan Agreement | Fourth Tranche

Disclosure Of Detailed Information About Borrowings [Line Items]

Maximum borrowings

$ 15,000,000

K2HV Loan Agreement | Ordinary Shares

Disclosure Of Detailed Information About Borrowings [Line Items]

Warrant price per share | $ / shares

$ 0.5257

K2HV Loan Agreement | American Depositary Share

Disclosure Of Detailed Information About Borrowings [Line Items]

Warrant price per share | $ / shares

$ 2.6285

K2HV Loan Agreement | Top of Range [Member]

Disclosure Of Detailed Information About Borrowings [Line Items]

Long term borrowings

$ 45,000,000

Equity - Schedule of Ordinary S

Equity - Schedule of Ordinary Shares (Detail) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Classes Of Share Capital [Line Items]
Number of ordinary shares authorised	500,000,000	500,000,000	500,000,000
Warrant price per share	$ 0.01	$ 0.01	$ 10
Amount of ordinary shares authorised	$ 5,000,000	$ 5,000,000	$ 5,000,000,000
Amount of share capital par value issued and fully paid	63,019,962	61,826,237	61,366,844
Amount of share capital surplus issued and fully paid	$ 213,098,729	$ 115,754,741	$ 108,800,191
Ordinary Shares
Disclosure Of Classes Of Share Capital [Line Items]
Warrant price per share	$ 0.01
Number of ordinary shares issued and fully paid	348,723,365	209,675,470	189,954,970
American Depositary Share
Disclosure Of Classes Of Share Capital [Line Items]
Number of ordinary shares issued and fully paid	69,744,673	41,935,094	37,990,994

Equity - Additional Information

Equity - Additional Information (Detail)	Aug. 06, 2021USD ($)	Apr. 23, 2021USD ($)shares	Mar. 22, 2021$ / sharesshares	Mar. 04, 2021USD ($)	Feb. 25, 2021USD ($)	Sep. 04, 2020USD ($)$ / sharesshares	Mar. 31, 2021USD ($)$ / sharesshares	Feb. 28, 2021USD ($)shares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / shares$ / sharesshares	Nov. 16, 2020USD ($)$ / sharesshares	Oct. 09, 2020USD ($)	Sep. 04, 2020TWD ($)$ / sharesshares
Net Proceeds from offering of shares \| $				$ 69,000,000	$ 18,000,000
Proceeds from issuance of private placement \| $								$ 18,000,000
Proceeds from issuance initial public offering \| $							$ 64,900,000
Amount of ordinary shares authorised \| $									$ 5,000,000	$ 5,000,000	$ 5,000,000	$ 5,000,000,000	$ 5,000,000,000
Number of ordinary shares authorised									500,000,000	500,000,000	500,000,000	500,000,000	500,000,000
Warrant price per share \| $ / shares									$ 0.01	$ 0.01	$ 0.01	$ 10	$ 10
Dividends distribution \| $										$ 0	$ 0	$ 0
After Redenomination Of Authorized Capital And Before Capital Reduction
Amount of ordinary shares authorised \| $										$ 165,000,000
Number of ordinary shares authorised										500,000,000
Warrant price per share \| $ / shares										$ 0.33
Redenomination Of Authorized Capital \| NT Dollar
Amount of ordinary shares authorised \| $																$ 5,000,000,000
Number of ordinary shares authorised						500,000,000										500,000,000
Warrant price per share \| (per share)						$ 10										$ 10
Closing foreign exchange rate						1										1
Redenomination Of Authorized Capital \| US Dollar
Amount of ordinary shares authorised \| $						$ 165,000,000
Number of ordinary shares authorised						500,000,000										500,000,000
Warrant price per share \| $ / shares						$ 0.33
Closing foreign exchange rate						0.03										0.03
Tenth Amended And Restated Memorandum Of Association
Amount of ordinary shares authorised \| $														$ 5,000,000
Number of ordinary shares authorised														500,000,000
Warrant price 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
Convertible Loan Facility and October / November 2019 Loan Facility
Warrants to purchase			409,071				825,397
Exercise price \| $ / shares			$ 2.02				$ 2.02
Jefferies LLC
Net Proceeds from offering of shares \| $										$ 14,100,000
Proceeds available for sale under ATM Sales Agreement \| $										$ 62,800,000	$ 42,300,000
Jefferies LLC \| Top of Range [Member]
Aggregate offering value \| $	$ 85,000,000
Ordinary Shares
Number of shares issued							86,250,000	25,568,180
Warrant price per share \| $ / shares										$ 0.01
Ordinary Shares \| Conversion From Shares To American Depository Receipts
Number of shares issued										337,297,360
Ordinary Shares \| Convertible Loan Facility and October / November 2019 Loan Facility
Warrants to purchase			2,045,355
Ordinary Shares \| Jefferies LLC
Number of shares issued		24,594,360							19,720,500	44,314,860	19,720,500
American Depository Receipts \| Convertible Loan Facility and October / November 2019 Loan Facility
Number of shares issued										409,071
American Depository Receipts \| Open Market Agreement \| Jefferies LLC
Aggregate amount of shares eligible to be sold \| $															$ 50,000,000
American Depositary Share
Number of shares issued							17,250,000	5,113,636
American Depositary Share \| Conversion From Shares To American Depository Receipts
Number of shares issued										67,459,472
American Depositary Share \| Jefferies LLC
Number of shares issued		4,918,872							3,944,100	8,862,972	3,944,100
Net Proceeds from offering of shares \| $		$ 14,100,000							$ 7,400,000	$ 21,500,000
Initial Public Offering
Number of shares issued												5,893,206	5,893,206
Offering price per share \| (per share)												$ 2.50	$ 15.24
Initial Public Offering \| Ordinary Shares
Number of shares issued									19,720,500		19,720,500	29,466,030	29,466,030
Net Proceeds from offering of shares \| $											$ 7,400,000
Initial Public Offering \| Ordinary Shares \| Convertible Loan Facility and October / November 2019 Loan Facility
Number of shares issued										2,045,355
Initial Public Offering \| American Depositary Share
Number of shares issued									3,944,100		3,944,100

Material License Agreements - A

Material License Agreements - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2019USD ($)Agreement
Almirall \| License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Agreement date	Dec. 31, 2015
Agreement amended date	Mar. 31, 2018
License Cost		$ 82,259
Percentage of sublicense agreement ceiling		10.00%
CSL Limited \| License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
First Payment	$ 30,000,000
Regulatory milestones linked payments estimated	95,000,000
Sales mile stones linked payments estimated	$ 655,000,000
Kyungnam Biopharma \| License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Upfront payment		$ 3,000,000
Remaining performance obligation		$ 0
Number of licensing agreement \| Agreement		2
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
Top of Range [Member] \| CSL Limited \| License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Percentage of entity's revenue	10.00%
Top of Range [Member] \| Kyungnam Biopharma \| License Agreements
Disclosure Of Transactions Between Related Parties [Line Items]
Sales and development milestone payments		$ 11,000,000

Loss Before Income Tax - Summar

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

Loss Before Income Tax - Additi

Loss Before Income Tax - Additional Information (Detail) - USD ($)	Aug. 13, 2020	Dec. 31, 2021	Dec. 31, 2020
Loss Before Income Tax [Line Items]
Other non-operating income		$ 1,076,189	$ 587,736
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, 2021	Dec. 31, 2020	Dec. 31, 2019
Profit Loss [Abstract]
Net foreign exchange (losses) gain	$ 512,450	$ (210,647)	$ (135,413)
(Loss) Gain on disposal of property, plant and equipment		968	(74,195)
Net (loss) gains on fair value changes of financial assets and liabilities at fair value through profit or loss	594,046	78,038	(46,985)
Loss on lease modification			(64,287)
Others	14	2,342	(6,678)
Other gains and losses	$ 1,106,510	$ (129,299)	$ (327,558)

Loss Before Income Tax - Summ_2

Loss Before Income Tax - Summary of Finance costs (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Profit Loss [Abstract]
Interest on government loans	$ 443,216	$ 431,143	$ 435,684
Interest on other long term borrowing	1,191,381	342,540	342,540
Interest on loans from shareholders	154,773	327,324	73,780
Interest on loans from related parties	50,074	105,899	13,571
Interest on lease liabilities	21,510	40,425	36,037
Finance costs	$ 1,860,954	$ 1,247,331	$ 901,612

Loss Before Income Tax - Sche_2

Loss Before Income Tax - Schedule of Depreciation and Amortization (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 282,224	$ 297,758	$ 445,351
Right-of-Use Assets
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	264,804	265,316	267,948
Property, Plant and Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	14,856	29,757	173,056
Computer Software
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 2,564	$ 2,685	$ 4,347

Loss Before Income Tax - Sche_3

Loss Before Income Tax - Schedule of Employee Benefits Expense (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Profit Loss [Abstract]
Short-term benefits	$ 6,940,900	$ 4,539,663	$ 5,628,025
Post-employment benefits	257,128	200,045	325,059
Share-based payments
Equity-settled	2,428,128	132,200	42,511
Cash-settled	(234,761)	213,636	1,272
Total employee benefits expense	9,391,395	5,085,544	5,996,867
Employee benefits expense by function
General and administrative expenses	5,718,646	3,856,753	4,210,477
Research and development expenses	3,672,749	1,228,791	1,786,390
Total employee benefits expense	$ 9,391,395	$ 5,085,544	$ 5,996,867

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	1 Months Ended		12 Months Ended
Income Taxes - Additional Information (Detail) - USD ($)	Mar. 31, 2019	Feb. 28, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017
Major Components Of Tax Expense Income [Line Items]
Taxable income			$ (31,590,582)	$ (16,971,289)	$ (46,657,535)
Unused tax losses			207,000,000	164,000,000
Deferred tax asset			$ 0	0
Provision for income tax				0	408,002
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			$ 0	0	$ 0
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 \| Kyungnam Biopharma \| 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.
Major Components Of Tax Expense Income [Line Items]
Taxable income			0	0	$ 0
Australia
Major Components Of Tax Expense Income [Line Items]
Taxable income			$ 0	0	0
Statutory corporate income tax rate			30.00%
Provision for income tax			$ 0	0	0
Hong Kong
Major Components Of Tax Expense Income [Line Items]
Taxable income			$ 0	0	0
Statutory corporate income tax rate			16.50%
Provision for income tax			$ 0	0	0
Withholding taxes			0	0	0
China
Major Components Of Tax Expense Income [Line Items]
Taxable income			$ 0	0	0
Statutory corporate income tax rate			25.00%
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%

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Recognised in Profit or Loss (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current tax expense/(benefit)
In respect of the current period			$ 462,713
Adjustments for prior periods			(54,711)
Income tax expense recognised in profit or loss		$ 0	408,002
Loss before income tax	$ (31,590,582)	(16,971,289)	(46,657,535)
Income tax benefit calculated at the statutory rate	(5,370,399)	(2,885,119)	(7,931,781)
Tax effect of income not taxable in determining taxable income	(464,439)
Non-deductible expenses in determining taxable income	648,651	84,196	4,115,850
Tax credits for research and development expenditures	(1,467,816)	(521,234)	(2,474,280)
Unrecognised loss carryforwards	6,044,928	3,022,607	5,980,036
Effect of different tax rates of group entities operating in other jurisdictions	$ 609,075	$ 299,550	322,888
Withholding tax			$ 450,000

Loss Per Ordinary Share - Summa

Loss Per Ordinary Share - Summary of Earnings Per Share (Detail) - $ / shares		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Line Items]
Basic and diluted		$ (0.10)	$ (0.08)	$ (0.29)
Ordinary Share
Earnings Per Share [Line Items]
Basic and diluted		(0.10)	(0.08)	(0.29)
American Depositary Share
Earnings Per Share [Line Items]
Basic and diluted	[1]	$ (0.48)	$ (0.40)	$ (1.45)

[1]	Each ADS represents five ordinary shares.

Loss Per Ordinary Share - Addit

Loss Per Ordinary Share - Additional Information (Detail)	12 Months Ended
Loss Per Ordinary Share - Additional Information (Detail)	Dec. 31, 2021shares
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, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Line Items]
Loss used in the computation of basic and diluted loss per ordinary share	$ (31,321,618)	$ (16,197,889)	$ (47,015,967)
Ordinary Shares
Earnings Per Share [Line Items]
Weighted-average number of ordinary shares in the computation of basic loss per ordinary share	325,684,272	192,226,528	162,392,602
American Depositary Share
Earnings Per Share [Line Items]
Weighted-average number of ordinary shares in the computation of basic loss per ordinary share	65,136,854	38,445,306	32,478,520

Share-based Payment Arrangeme_3

Share-based Payment Arrangements - Additional Information (Detail)

Jan. 01, 2022shares

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, 2010shares

Dec. 31, 2021USD ($)shares

Dec. 31, 2020USD ($)shares

Dec. 31, 2019USD ($)shares

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

Compensation costs recognised | $

$ 2,428,128

$ 132,200

$ 42,511

Recognized compensation liabilities, Non-current | $

111,990

Other Payable

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

Recognized compensation liabilities, Current | $

$ 701,582

$ 1,073,593

2014 Plan

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

Option granted

6,670,356

2014 Plan | Ordinary Shares

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

Option granted

13,340,712

2020 Equity Incentive Plan

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

Option granted

3,824,062

282,000

3,824,062

Share option granted expiration period

10 years

Maximum number of ordinary shares issued

8,875,745

20,676,974

62,030,922

Issuance of new share capital, shares

13,948,935

Percentage of increase in outstanding shares

4.00%

2020 Equity Incentive Plan | American Depositary Share

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

Maximum number of ordinary shares issued

1,775,149

4,135,395

12,406,184

Issuance of new share capital, shares

2,789,787

2017 Plan

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

Option granted

825,833

Long Term Incentive Plan Granted in 2017

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

Long term incentive plan bonus entitlement units granted

104,000

1,462,000

Exchange ratio of Taiwan share price to ADS price

5:1

Vesting description

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

Number of units forfeited

16,867

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]

Long term incentive plan bonus entitlement units granted

241,142

Vesting description

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

Number of units forfeited

25,644

73,053

Long Term Incentive Plan Granted in 2019

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

Maximum number of ordinary shares issued

491,020

Long term incentive plan bonus entitlement units granted

491,020

Vesting description

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

Number of units forfeited

104,070

Long Term Incentive Plans

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

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 | $

$ 1.12

$ 1.83

Recognised total expenses | $

$ 213,636

$ 1,272

Recognised total benefit | $

$ 234,761

Share-based Payment Arrangeme_4

Share-based Payment Arrangements - Summary of Employee Share Options (Detail)	Dec. 15, 2020shares	Sep. 30, 2017shares	Jul. 31, 2010shares	Dec. 31, 2021shares$ / shares	Dec. 31, 2020shares$ / shares	Dec. 31, 2019shares$ / shares
2014 Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Beginning of Period				6,670,356	6,670,356	6,822,523
Number of Options, Granted			6,670,356
Number of Options, Forfeited						(32,167)
Number of Options Exercised				(572,500)		(120,000)
Number of Options, Ending of Period				6,097,856	6,670,356	6,670,356
Options exercisable, end of period				6,097,856	6,670,356	6,670,356
Weighted- average Exercise Price Per Option, Beginning of Period \| $ / shares				$ 1.43	$ 1.43	$ 1.41
Weighted- average Exercise Price Per Option, Forfeited \| $ / shares						2.26
Weighted-average Exercise Price Per Option, Exercised \| $ / shares				0.43		0.20
Weighted- average Exercise Price Per Option, End of Period \| $ / shares				1.43	1.43	1.43
Weighted- average Exercise Price Per Option, Exercisable End of Period \| $ / shares				$ 1.43	$ 1.43	$ 1.43
2017 Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Beginning of Period				501,167	501,167	698,167
Number of Options, Granted		825,833
Number of Options, Forfeited						(197,000)
Number of Options, Ending of Period				501,167	501,167	501,167
Options exercisable, end of period				501,167	501,167	501,167
Weighted- average Exercise Price Per Option, Beginning of Period \| $ / shares				$ 1.28	$ 1.28	$ 1.28
Weighted- average Exercise Price Per Option, Forfeited \| $ / shares						1.28
Weighted- average Exercise Price Per Option, End of Period \| $ / shares				1.28	1.28	1.28
Weighted- average Exercise Price Per Option, Exercisable End of Period \| $ / shares				$ 1.28	$ 1.28	$ 1.28
2020 Equity Incentive Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of Options, Beginning of Period				3,824,062
Number of Options, Granted	3,824,062			282,000	3,824,062
Number of Options, Forfeited				(81,000)
Number of Options Exercised				(3,500)
Number of Options, Ending of Period				4,021,562	3,824,062
Options exercisable, end of period				1,497,524
Weighted- average Exercise Price Per Option, Beginning of Period \| $ / shares				$ 2.06
Weighted- average Exercise Price Per Option, Granted \| $ / shares				3.24	$ 2.06
Weighted- average Exercise Price Per Option, Forfeited \| $ / shares				2.06
Weighted-average Exercise Price Per Option, Exercised \| $ / shares				2.06
Weighted- average Exercise Price Per Option, End of Period \| $ / shares				2.06	2.06
Weighted- average Exercise Price Per Option, Exercisable End of Period \| $ / shares				2.06
Weighted-average fair value of each option granted \| $ / shares				$ 2.63	$ 1.62

Share-based Payment Arrangeme_5

Share-based Payment Arrangements - Summary of Outstanding Options (Detail)	12 Months Ended
	Dec. 31, 2021$ / shares
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)	4 months 24 days
July 2013
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	1 year 4 months 24 days
July 2013 \| Top of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.36
July 2013 \| Bottom of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	0.80
July 2014
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.36
Weighted-average Remaining Contractual Life (Years)	2 years 4 months 24 days
July 2015
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	3 years 4 months 24 days
July 2015 \| Top of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 1.88
July 2015 \| Bottom of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	1.36
July 2016
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 2.26
Weighted-average Remaining Contractual Life (Years)	4 years 4 months 24 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)	5 years 4 months 24 days
December 2020
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 2.06
Weighted-average Remaining Contractual Life (Years)	9 years 29 days
January-July 2021
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Weighted-average Remaining Contractual Life (Years)	9 years 4 months 9 days
January-July 2021 \| Top of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 4.12
January-July 2021 \| Bottom of Range [Member]
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of Exercise Price	$ 2.35

Share-based Payment Arrangeme_6

Share-based Payment Arrangements - Summary of Options Granted Priced Using Binomial Option Pricing Model (Detail)	1 Months Ended							7 Months Ended
	Dec. 31, 2020yr$ / shares	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, 2021yr$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant-date share price	$ 2.22	$ 1.28	$ 2.26	$ 1.88	$ 1.36	$ 1.36	$ 1.25
Exercise price	$ 2.06	$ 1.28	$ 2.26		$ 1.36		$ 0.80
Expected volatility	66.25%	38.33%	39.34%	36.37%	50.86%	50.58%	52.25%
Expected life \| yr	10	10	10	10	10	10	10	10
Risk-free interest rate	0.92%	1.10%	1.46%	2.43%	2.58%	2.50%	1.61%
Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant-date share price								$ 2.35
Exercise price				$ 1.36		$ 0.80		$ 2.35
Expected volatility								59.99%
Risk-free interest rate								1.07%
Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Grant-date share price								$ 4.12
Exercise price				$ 1.88		$ 1.36		$ 4.12
Expected volatility								64.92%
Risk-free interest rate								1.69%

Share-based Payment Arrangeme_7

Share-based Payment Arrangements - Summary of Long Term Incentive Plan (Detail) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Long Term Incentive Plan Granted in 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	215,133	232,000	295,867
Awards exercised	(13,867)
Awards forfeited		(16,867)	(63,867)
Ending balance	201,266	215,133	232,000
Balance exercisable, end of period	201,266	204,733	145,667
Long Term Incentive Plan Granted in 2018
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	142,445	168,089	241,142
Awards exercised	(9,928)
Awards forfeited		(25,644)	(73,053)
Ending balance	132,517	142,445	168,089
Balance exercisable, end of period	132,517	99,237	56,030
Long Term Incentive Plan Granted in 2019
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Beginning balance	386,950	491,020
Awards granted			491,020
Awards forfeited		(104,070)
Ending balance	386,950	386,950	491,020
Balance exercisable, end of period	257,967	128,983

Reconciliation of Liabilities_3

Reconciliation of Liabilities Arising from Financing Activities - Summary of Changes in Liabilities Arising from Financing Activities, Including Both Cash and Non-cash Changes (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Net proceeds / (repayment)	$ 109,867,301	$ 7,173,403	$ 19,091,459
Lease Liabilities Current
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities	271,624	264,543
Interest paid	(21,510)	(37,935)	(36,037)
Net proceeds / (repayment)	(353,649)	(202,605)	(243,265)
Additions / (Transfer)	281,149	209,686	507,808
Others		35,445
Interest expense	21,510	2,490	36,037
Liabilities arising from financing activities	199,124	271,624	264,543
Lease Liabilities Non-Current
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities	281,149	490,835
Additions / (Transfer)	(281,149)	(209,686)	490,835
Liabilities arising from financing activities		281,149	490,835
Long-Term Borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities	15,183,421	17,065,305	13,974,794
Net proceeds / (repayment)	15,939,643
Additions / (Transfer)	(688,324)	(2,900,971)	2,697,574
Others	(124,827)	(81,920)	(459,067)
Interest expense	547,396	1,101,007	852,004
Liabilities arising from financing activities	30,857,309	15,183,421	17,065,305
Long-Term Borrowings From Related Parties
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities		566,176
Additions / (Transfer)		(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]
Liabilities arising from financing activities	2,900,971
Interest paid	(484,043)
Net proceeds / (repayment)	(2,571,701)
Additions / (Transfer)		2,900,971
Interest expense	154,773
Liabilities arising from financing activities		2,900,971
Current Borrowings From Related Parties
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities	617,912
Interest paid	(117,986)
Net proceeds / (repayment)	(550,000)
Additions / (Transfer)		617,912
Interest expense	50,074
Liabilities arising from financing activities		617,912
Interest Payables
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Liabilities arising from financing activities	735,510
Net proceeds / (repayment)	(1,680,628)
Interest expense	1,087,201
Liabilities arising from financing activities	$ 142,083	$ 735,510

Financial Instruments - Fair Va

Financial Instruments - Fair Value of Financial Instruments Measured at Fair Value on Recurring Basis (Detail) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial assets at fair value through profit or loss
Derivative financial assets		$ 137,926	$ 68,256
Financial liabilities at fair value through profit or loss
Derivative financial liabilities	$ 223,352	267,000	$ 262,350
Fair Value Measured on Recurring Basis
Financial assets at fair value through profit or loss
Derivative financial assets		137,926
Financial liabilities at fair value through profit or loss
Derivative financial liabilities	223,352	267,000
Fair Value Measured on Recurring Basis \| Level 3
Financial assets at fair value through profit or loss
Derivative financial assets		137,926
Financial liabilities at fair value through profit or loss
Derivative financial liabilities	$ 223,352	$ 267,000

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - USD ($)	Mar. 04, 2021	Feb. 25, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
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
Jefferies LLC
Disclosure Of Financial Instruments [Line Items]
Net Proceeds from offering of shares			14,100,000
Proceeds available for sale under ATM Sales Agreement			$ 62,800,000	$ 42,300,000
Foreign Currency Risk
Disclosure Of Financial Instruments [Line Items]
Percentage of increase on exchange rate of foreign currency			5.00%
Sensitivity rate used in reporting foreign currency risk			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%
Increase in pre-tax loss			$ 308,573	$ 194,378	$ 151,896
Historical Volatility for Shares Measurement Input
Disclosure Of Financial Instruments [Line Items]
Percentage of historical volatility used				89.84%
Historical Volatility for Shares Measurement Input \| Level 3
Disclosure Of Financial Instruments [Line Items]
Historical volatility			160.30%
Market Bond Yield Curve and Risk Free Rate Premium \| Discount Rate Measurement Input
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, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial assets at fair value through profit or loss
Derivative financial assets		$ 137,926	$ 68,256
Financial assets at amortised cost	$ 91,047,060	14,427,678	22,311,107
Financial assets at fair value through other comprehensive income
Equity instruments			132,160
Financial liabilities at fair value through profit or loss
Derivative financial liabilities	223,352	267,000	262,350
Financial liabilities at amortised cost	$ 36,090,421	$ 24,228,678	$ 21,963,089

Financial Instruments - Summa_2

Financial Instruments - Summary of Significant Financial Assets and Liabilities Denominated in Foreign Currencies (Detail)	12 Months Ended
	Dec. 31, 2021SGD ($)	Dec. 31, 2020SGD ($)
Disclosure Of Financial Instruments [Abstract]
Financial assets, Foreign Currencies	$ 837,336	$ 458,878
Financial assets, Exchange Rate	0.7411	0.7566
Financial assets, Carrying Amount	$ 620,563	$ 347,190
Financial liabilities, Foreign Currencies	$ 15,649,526	$ 15,722,226
Financial liabilities, Exchange Rate	0.7411	0.7566
Financial Liabilities, Carrying Amount	$ 11,598,118	$ 11,895,538

Financial Instruments - Sensiti

Financial Instruments - Sensitivity Analysis of Foreign Currency Risk (Detail) - SGD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
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	$ (548,878)	$ (577,417)	$ (467,734)

Transactions with Related Par_3

Transactions with Related Parties - Schedule of a Related Party Name and Category (Detail)	12 Months Ended
	Dec. 31, 2021
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)	12 Months Ended
	Dec. 31, 2020USD ($)
Disclosure Of Transactions Between Related Parties [Line Items]
Loans from related parties	$ 550,000
Related Party in Substance / JANK Howden Pty Ltd
Disclosure Of Transactions Between Related Parties [Line Items]
Loans from related parties	500,000
Key Management Personnel / Others
Disclosure Of Transactions Between Related Parties [Line Items]
Loans from related parties	$ 50,000

Transactions with Related Par_5

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

Transactions with Related Par_6

Transactions with Related Parties - Schedule of Interest Expense from Related Parties (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Line Items]
Interest on loans from related parties	$ 50,074	$ 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	45,522	96,272	12,337
Key Management Personnel / Others
Disclosure Of Transactions Between Related Parties [Line Items]
Interest on loans from related parties	$ 4,552	$ 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, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Abstract]
Short-term employee benefits	$ 2,881,215	$ 2,368,143	$ 2,918,180
Post-employment benefits	112,095	99,217	105,449
Share-based payments recognised	2,048,669	138,794	29,176
Key management personnel compensation	$ 5,041,979	$ 2,606,154	$ 3,052,805

Segment Information - Additiona

Segment Information - Additional Information (Detail)	12 Months Ended
Segment Information - Additional Information (Detail)	Dec. 31, 2021Segment	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 South Korea \| Kyungnam Biopharma
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) - K2HV Loan Agreement - Drew Down Loan Facility $ / shares in Units, $ in Millions	Jan. 05, 2022USD ($)$ / shares
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Percentage of aggregate term loan advances	2.95%
Term loans \| $	$ 25
Ordinary Shares
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Warrant price per share	$ 0.5257
American Depositary Share
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Warrant price per share	$ 2.6285