0001787306 2026-02-25 2026-02-25 0001787306 1 2026-02-25 2026-02-25 shares iso4217:USD pure 0001787306 ARCUTIS BIOTHERAPEUTICS, INC. S-8 S-8 EX-FILING FEES N/A false Equity Common Stock, $0.0001 par value per share true 6150196 26.54 163226201.84 0.0001381 22541.54 163226201.84 22541.54 0 22541.54 <span style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:400;line-height:112%;padding-left:7.52pt">Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s common stock that becomes issuable under the 2020 Equity Incentive Plan (as amended, the “2020 Plan”) and the 2020 Employee Stock Purchase Plan (as amended, the “2020 ESPP”) by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration that increases the number of the Registrant’s outstanding shares of common stock.</span><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:400;line-height:112%">(2)</span><span style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:400;line-height:112%;padding-left:7.52pt">Pursuant to 457(c) and 457(h) under the Securities Act, the proposed maximum offering price per share is estimated solely for the purpose of calculating the registration fee and is based upon the average of the high and low prices of the Registrant's common stock as reported on the Nasdaq Global Market on February 20, 2026, which date is within five business days prior to filing this Registration Statement.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:400;line-height:112%">(3)</span><span style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:400;line-height:112%;padding-left:7.52pt">Consists of (i) 4,933,306 additional shares of the Registrant’s common stock that became available for issuance on January 1, 2026 under the 2020 Plan, by operation of an automatic annual increase provision therein and (ii) 1,216,890 additional shares of the Registrant’s common stock that became available for issuance on January 1, 2026 under the 2020 ESPP, by operation of an automatic annual increase provision therein.</span></div><div><span style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:400;line-height:112%"> </span></div><span style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:400;line-height:112%">(4)</span>The Registrant does not have any fee offsets.