ARTL ARTELO BIOSCIENCES, INC.

Overview and Growth

Fiscal 2025 results for ARTELO BIOSCIENCES, INC. included net loss of $12.88M. Diluted earnings per share were -$12.52, translating the period’s attributable earnings into the amount reported for each diluted share. Diluted shares averaged 1.03M; this is the reported share base over which the company’s diluted per-share earnings were spread. Compared with 537.00K diluted shares in fiscal 2024, the current 1.03M base was 91.6% higher. The company employed $2.80M of total assets, the balance-sheet base supporting its current operating and cash-flow results.

Profitability

Operations produced a $11.40M operating loss before non-operating and tax effects. The bottom-line result was a net loss of $12.88M after operating, financing, tax, and other recognized items. Income tax expense totaled $0.00, providing the reported tax component that separates pretax and after-tax earnings. The loss-to-assets relationship was 459.8%, placing the bottom-line deficit against the company’s resource base. The bottom-line deficit increased from $9.83M in fiscal 2024 to $12.88M.

Liquidity and Capital Structure

The company held $2.80M of assets against $4.07M of liabilities and -$1.27M of equity, revealing how the asset base was financed. With total equity at -$1.27M, the company carried a negative book-capital position, increasing its reliance on liabilities and future earnings. The near-term balance sheet paired $695.00K of current assets with $4.04M of current liabilities at the reporting date. Current assets covered only 0.17x of current liabilities, so current liabilities exceeded current assets at period end. Reported cash and equivalents were $600.00K, separating immediately recognizable cash resources from the rest of the current-asset base. Cash and equivalents represented 14.8% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. Equity equaled -45.4% of assets, showing the shareholder-capital layer within the company’s balance sheet. The liabilities-to-assets relationship was 145.4%, placing reported obligations against the full positive asset balance. Measured against total assets, cash and equivalents represented 21.4%, a balance-sheet composition measure rather than a liquidity forecast. Total assets were 40.4% lower than fiscal 2024 assets of $4.70M, measuring the company’s own balance-sheet change. Book equity was 144.5% lower than fiscal 2024 equity of $2.86M, showing how shareholder capital changed year over year. The reported cash balance changed 74.3% from $2.34M in fiscal 2024, ending lower year over year.

Cash Flow and Earnings Quality

The company reported an operating cash outflow of $8.52M, rather than cash generation from operations. Compared with a $8.35M operating cash outflow in fiscal 2024, the current outflow increased to $8.52M.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Sep 24, 2026.