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

Annual report pursuant to Section 13 and 15(d)

EQUITY (Detail Narrative)

EQUITY (Detail Narrative) - USD ($)						1 Months Ended		12 Months Ended
EQUITY (Detail Narrative) - USD ($)	Aug. 04, 2023	Feb. 02, 2023	Feb. 01, 2023	Jan. 06, 2023	Feb. 15, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2023	Feb. 18, 2022
Common stock, par value (in dollars per share)								$ 0.001	$ 0.001
Common stock, shares authorized								50,000,000	50,000,000
Preferred stock, par value (in dollars per share)								$ 0.001	$ 0.001
Preferred stock, shares authorized								416,667	416,667
Preferred stock, shares outstanding								0	0
Issued shares of Common Stock, share								333,271
Issued shares of Common Stock, Value								$ 567,000
Preferred stock, shares issued								0	0
Intrinsic value of the warrants								$ 0
Common stock, shares issued								3,188,959	2,855,688
Common stock, shares outstanding								3,188,959	2,855,688
2018 Equity Incentive Plan [Member]
Issuance additional shares of common stock				428,353
Common stock reserved for future issuance										428,353
Common stock, shares issuable								1,050,879
Common stock, shares available to be issued				737,770				531,774
2018 Equity Incentive Plan [Member] \| Febuary 2, 2023
Exercise price		$ 3.15
Granted options to purchase common stock		90,000
Vesting Percentage		25.00%
2018 Equity Incentive Plan [Member] \| February 1, 2023 [Member]
Exercise price			$ 3.15
Granted options to purchase common stock			85,000
Vesting Percentage			25.00%
Represents as a equity incentive plan. \| Febuary 2, 2023
Exercise price		$ 3.15
Granted options to purchase common stock		19,750
Vesting Percentage		100.00%
Options granted in fiscal year 2023 [Member]
Options granted to purchase shares of common stock	6,498					4,002
Exercise price	$ 2.01					$ 1.99
2018 Equity Incentive Plan One \| Febuary 2, 2023
Exercise price		$ 3.15
Granted options to purchase common stock		746
Vesting Percentage		50.00%
Options granted in fiscal year 2022 [Member]
Options granted to purchase shares of common stock							4,002
Exercise price							$ 4.89
Common stock, shares available to be issued											6,077
Shares returned to option pool					17,177
Common stock reserved for future issuance											141,003
Common stock, shares returned											1,584
Valuation [Member]
Options Granted								205,996	4,002
Option Granted, Value								$ 586,000	$ 18,000
Stock option expense								1,020,000	2,458,000
Stock option expense, Related parties								890,000	$ 2,216,000
Stock option expense, Unamortized								1,315,000
Stock option expense, Unamortized, Related parties								1,163,000
Options Outstanding, intrinsic value								$ 0
Valuation [Member] \| Related Parties [Member]
Options Granted								150,246	4,002
Option Granted, Value								$ 427,000	$ 18,000