Artelo Biosciences, Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

INTANGIBLE ASSET

INTANGIBLE ASSET	3 Months Ended
Mar. 31, 2026
INTANGIBLE ASSET
INTANGIBLE ASSET	NOTE 8 – INTANGIBLE ASSET The Company capitalized the costs associated with acquiring the exclusive worldwide license to develop and commercialize products comprising or containing the compound ART27.13 as an intangible asset at a value of $2,039 as of March 31, 2026 and December 31, 2025. The amount capitalized consisted of a $1,500 payment and the fair value of 227 shares of common stock of $539. During the three months ended March 31, 2026, no additional costs met the criteria for capitalization as an intangible asset.

INTANGIBLE ASSET

3 Months Ended

Mar. 31, 2026

NOTE 8 – INTANGIBLE ASSET

The Company capitalized the costs associated with acquiring the exclusive worldwide license to develop and commercialize products comprising or containing the compound ART27.13 as an intangible asset at a value of $2,039 as of March 31, 2026 and December 31, 2025.

The amount capitalized consisted of a $1,500 payment and the fair value of 227 shares of common stock of $539. During the three months ended March 31, 2026, no additional costs met the criteria for capitalization as an intangible asset.