Artelo Biosciences, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

EQUITY (Detail Narrative 2)

EQUITY (Detail Narrative 2) - USD ($)					1 Months Ended			12 Months Ended
EQUITY (Detail Narrative 2) - USD ($)	Oct. 09, 2020	Jun. 19, 2020	Dec. 06, 2019	Dec. 02, 2019	Aug. 29, 2019	Jul. 18, 2019	Aug. 17, 2018	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019	Sep. 01, 2020	Jan. 01, 2020	Aug. 31, 2018
Number of options outstanding								2,859,184,000	281,834,000	234,000,000			50,000,000
Expected term								5 years	5 years	5 years
Expected volatility									155.00%	1.58%
Risk free interest rate									1.67%	0.014%
Expected dividend yield								0.00%	0.00%	0.00%
Stock based compensation								$ 34,000	$ 42,000	$ 52,000,000
Term of remaining life of stock options weighted average value									8 years 10 months 24 days	9 years 9 months 10 days
Number of shares granted during period								2,755,100,000	74,000,000	184,000,000
Intrinsic value									$ 0	$ 0
Stock option granted for services									335,766,000	133,110,000
Value for issuance of common shares								$ 8,103,000	1,978,000	8,376,379,000
Represents as a equity incentive plan. \| Director [Member]
Number of shares granted during period			10,000,000	22,250,000
Intrinsic value			$ 24,401,000
Exercise price			$ 2.65
Expiration date under plan			Dec. 06, 2029
Represents as a equity incentive plan. \| Information related to directors and consultants of the firm.
Number of shares granted during period							50,000,000
Exercise price							$ 10.8
Expiration date under plan							Aug. 17, 2028
Represents as a equity incentive plan. \| Information about consultant.
Number of shares granted during period					181,500,000	2,500,000
Exercise price					$ 1.99	$ 3.12
Expiration date under plan						Jul. 18, 2029
Represents as a equity incentive plan. \| January 1, 2020
Number of shares granted during period								24,000,000
Intrinsic value												$ 67,976,000
Value for issuance of common shares									$ 1,922,691,000
Number of shares issued under options		425,000,000					375,000,000
Percentage of exercise price of incentive stock option granted to stockholder									0.10%
Percentage of grant date fair market value not less than ten percent exercise price of incentive stock option granted to stockholder									1.10%
Exercise price												$ 2.12
Remains unamortized stock base expenses									$ 408,965,000	$ 637,865,000
Expiration date under plan								Dec. 13, 2029
Number of issuance of common shares									1,518,354,000
Underwriting Agreement [Member] \| Over-Allotment Option [Member] \| Ladenburg Thalmann [Member]
Number of issuance of common shares	1,320,000,000
2018 Equity Incentive Plan
Number of shares issued under options								748,738,000
Number of shares reserved for future issuance								2,000,000			1,548,738,000
Information about equity incentive plan. \| Director [Member]
Number of shares granted during period			40,000,000
Intrinsic value			$ 97,606,000
Exercise price			$ 2.65
Expiration date under plan			Dec. 06, 2029