ABVC BioPharma (ABVC) S-1/A 12 Jan 17 IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Sep. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	American BriVision (Holding) Corp
Entity Central Index Key	1,173,313
Amendment Flag	true
Amendment Description	The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to Section 8(a) may determine.
Document Type	S1
Document Period End Date	Sep. 30, 2016
Entity Filer Category	Smaller Reporting Company

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Current assets
Cash	$ 173,537	$ 994,830
Prepayment		3,815
Total Current Assets	173,537	998,645
Non-current assets
Deposit	3,815	3,815
Total Non-Current Assets		3,815
Total Assets	177,352	1,002,460
Liabilities and Equity
Accounts Payable	18,370
Accrued expense	38,100
Other payable		300,000
Due to related party		22,517
Due to shareholder		46,586
Total Liabilities	56,470	369,103
Commitments and Contingencies
Stockholders' equity
Common Stock 360,000,000 authorized at $0.001 par value; shares issued and outstanding 210,821,647 and 166,273,921 at September 30, 2016 and September 30, 2015	210,822	166,274
Additional paid-in capital	4,733,401	1,132,685
Subscription receivable		(350,000)
Accumulated deficit	(4,823,401)	(315,602)
Total equity	120,882	633,357
Total liabilities and equity	$ 177,352	$ 1,002,460

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares		Sep. 30, 2016	Sep. 30, 2015
Statement of Financial Position [Abstract]
Common stock, par value		$ 0.001	$ 0.001
Common stock, authorized		360,000,000	360,000,000
Common stock, shares issued		210,821,647	166,273,921
Common stock, shares outstanding	[1]	210,821,647	166,273,921
[1]	All shares outstanding for all periods have been retroactively restated to reflect Company's 1 to 3:141 forward stock split, which was effective on April 8, 2016.

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	2 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016
Income Statement [Abstract]
Revenues
Cost of sales		32
Gross loss		(32)
Operating expenses
Selling, general and administrative expenses	315,602	4,497,263
Net loss from operations	(315,602)	(4,497,295)
Other income(expenses)
Bank Interest Income		361
Gain on exchange differences		141
Interest Expense		(10,170)
Total Other Expenses		(9,668)
Loss from continuing operations before income taxes	(315,602)	(4,506,963)
Income taxes		(836)
Net loss	$ (315,602)	$ (4,507,799)
Basic and Diluted loss per share
Basic and diluted loss per share	$ 0	$ (0.02)
Weighted average number of shares outstanding basic and diluted	160,823,831	193,981,153

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Stockholders' Equity - USD ($)	Total	Common stock	Additional paid-in capital	Subscription receivable	Accumulated Deficit
Balance at Jul. 20, 2015	$ 897,001	$ 159,623	$ 1,087,378	$ (350,000)
Balance, shares at Jul. 20, 2015		159,622,964
Issuance of common shares	51,958	$ 6,651	45,307
Issuance of common shares, shares		6,650,957
Net loss for the period	(315,602)				(315,602)
Balance at Sep. 30, 2015	633,357	$ 166,274	1,132,685	(350,000)	(315,602)
Balance, shares at Sep. 30, 2015		166,273,921
Issuance of common shares	3,250,000	$ 2,032	3,247,968
Issuance of common shares, shares		2,031,423
Reverse merger recapitalization	(2,696)	$ 42,359	(45,055)
Reverse merger recapitalization, shares		42,359,253
Stock based compensation	397,960	$ 157	397,803
Stock based compensation, shares		157,050
Receipt of subscription receivable	350,000			350,000
Net loss for the period	(4,507,799)				(4,507,799)
Balance at Sep. 30, 2016	$ 120,882	$ 210,822	$ 4,733,401		$ (4,823,401)
Balance, shares at Sep. 30, 2016		210,821,647

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flow - USD ($)	2 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016
Cash flows from operating activities
Net loss from continuing operations	$ (315,602)	$ (4,507,799)
Adjustments to reconcile net loss to net cash used by operating activities:
Issuance of common stock for compensation		1,295,324
Change in operating assets and liabilities:
Increase in deposit	(3,815)
Decrease (increase) in prepayment	(3,815)	3,815
Due to shareholder	46,586
(Decrease) increase in other payable	300,000	(300,000)
(Decrease) increase in due to related party	22,517	(22,517)
Increase in accounts payable		18,370
Increase in accrued expense		38,100
Net cash used in operating activities	(517)	(3,474,707)
Cash flows from investing activities
Net cash provided by (used in) investing activities
Cash flows from financing activities
(Decrease) increase in due to shareholder	46,586	(46,586)
Proceeds from subscription receivable		350,000
Proceeds from issuance of shares	948,959	2,350,000
Net cash provided by financing activities	995,545	2,653,414
Effect Of Exchange Rates On Cash
Net (decrease) increase in cash	994,830	(821,293)
Cash, beginning of period		994,830
Cash, end of period	994,830	173,537
Non cash investing and financing activities
Prepayment		900,000
Supplemental disclosure of cash flow information
Interest paid
Income taxes paid

Organization and Description of

Organization and Description of Business	2 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016
Organization and Description of Business [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	1. ORGANIZATION AND DESCRIPTION OF BUSINESS The Company’s operating company, American BriVision Corporation (“BriVision”), was incorporated in July 2015 in the State of Delaware. It is a biotechnology company focused on the development of new drugs and innovative medical devices to fulfill unmet medical needs. The business model of the Company is to integrate research achievements from world-famous institutions (such as Memorial Sloan Kettering Cancer Center (“MSKCC”) and MD Anderson Cancer Center), conduct clinical trials of translational medicine for Proof of Concept (“POC”), out-license to international pharmaceutical companies, and exploit global markets.	1. ORGANIZATION AND DESCRIPTION OF BUSINESS American BriVision (Holding) Corporation (the “Company” or “Holding entity”), a Nevada corporation, thru the Company’s operating entity, American BriVision Corporation (“BriVision”), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology and focuses on the development of new drugs and innovative medical devices to fulfill unmet medical needs. The business model of the Company is to integrate research achievements from world-famous institutions (such as Memorial Sloan Kettering Cancer Center (“MSKCC”) and MD Anderson Cancer Center), conduct clinical trials of translational medicine for Proof of Concept (“POC”), out-license to international pharmaceutical companies, and exploit global markets. BriVision had to predecessor operations prior to its formation on July 21, 2015. REVERSE MERGER On February 8, 2016, a Share Exchange Agreement (“Share Exchange Agreement”) was entered into by and among American BriVision (Holding) Corporation (the “Company”), American BriVision Corporation (“BriVision”), Euro-Asia Investment & Finance Corp. Limited, a company incorporated under the laws of Hong Kong Special Administrative Region of the People's Republic of China (“Euro-Asia”), being the owners of record of 164,387,376 (52,336,000 pre-stock split) shares of common stock of the Company, and the owners of record of all of the issued share capital of the Company(the “BriVision Stock”). Pursuant to the Share Exchange Agreement, upon surrender by the BriVision Shareholders and the cancellation by BriVision of the certificates evidencing the BriVision Stock as registered in the name of each BriVision Shareholder, and pursuant to the registration of the Company in the register of members maintained by BriVision as the new holder of the BriVision Stock and the issuance of the certificates evidencing the aforementioned registration of the BriVision Stock in the name of the Company, the Company should issue 166,273,921(52,936,583 pre-stock split) shares (the “Acquisition Stock”) (subject to adjustment for fractionalized shares as set forth below) of the Company’s common stock to the BriVision Shareholders (or their designees), and 163,159,952 (51,945,225 pre-stock split) shares of the Company’s common stock owned by Euro-Asia should be cancelled and retired to treasury. The Acquisition Stock collectively should represent 79.70% of the issued and outstanding common stock of the Company immediately after the Closing, in exchange for the BriVision Stock, representing 100% of the issued share capital of BriVision in a reverse merger, or the Merger. Pursuant to the Merger, all of the issued and outstanding shares of BriVision’s common stock were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921(52,936,583pre-stock split) shares of Company’s common stock and BriVision became a wholly owned subsidiary, of the Company. The holders of Company’s common stock as of immediately prior to the Merger held an aggregate of 205,519,223(65,431,144 pre-stock split) shares of Company’s common stock, Because of the exchange of the BriVision Stock for the Acquisition Stock (the “Share Exchange”), BriVision became a wholly owned subsidiary (the “Subsidiary”) of the Company and there was a change of control of the Company following the closing. There were no warrants, options or other equity instruments issued in connection with the share exchange agreement. Because of the consummation of the Share Exchange, BriVision is now our wholly owned subsidiary and its shareholders own approximately 79.70% of our issued and outstanding common stock. Following the Share Exchange, we have abandoned our prior business plan and we are now pursuing BriVision’s historical businesses and proposed businesses, which focus on the development of new drugs and innovative medical devices to fulfill unmet medical needs. The business model of the Company is to integrate research achievements from world-famous institutions, conduct clinical trials of translational medicine for Proof of Concept (“POC”), out-license to international pharmaceutical companies, and exploit global markets. Accounting Treatment of the Reverse Merger For financial reporting purposes, the Share Exchange represents a “reverse merger” rather than a business combination and BriVision is deemed the accounting acquirer in the transaction. The Share Exchange is being accounted for as a reverse-merger and recapitalization. BriVision is the acquirer for financial reporting purposes and the Company is the acquired company. Consequently, the assets and liabilities and the operations reflected in the historical financial statements prior to the Share Exchange will be those of BriVision and recorded at the historical cost basis of BriVision. In addition, the consolidated financial statements after completion of the Share Exchange will include the assets and liabilities of the Company and BriVision, and the historical operations of BriVision and operations of the Combined Company from the closing date of the Share Exchange.

Summary of Significant Accounti

Summary of Significant Accounting Policies	2 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying audited financial statements and related notes have been prepared in accordance with generally accepted accounting principles in the United States of America (U.S. GAAP). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. The Company’s financial statements are expressed in U.S. dollars. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from those results. Fair Value Measurements The Company applies the provisions of ASC Subtopic 820-10, “Fair Value Measurements”, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: ● Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. There were no assets or liabilities measured at fair value on a recurring basis subject to the disclosure requirements of ASC 820 as of September 30, 2015. Cash and Cash Equivalents The Company considers highly liquid investments with maturities of three months or less, when purchased, to be cash equivalents. As of September 30, 2015, the Company’s cash and cash equivalents amounted $994,830. All of the Company’s cash deposit is held in a financial institution located in Republic of China where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes this financial institution is of high credit quality. Income Taxes The Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the year incurred. No significant penalties or interest relating to income taxes have been incurred during the period from July 22, 2015 (inception) to September 30, 2015. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition. Recent Accounting Pronouncements From time to time, new accounting standards are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. The recent accounting standards are not expected to have a material impact on the consolidated financial statements upon adoption.	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements have been prepared in accordance with the generally accepted accounting principles in the United States ("U.S. GAAP"). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. The Company’s financial statements are expressed in U.S. dollars. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from those results. Forward Stock split On March 21, 2016, the Board of Directors of the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3:141 and increase the number of our authorized shares of common stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016. The majority of the shareholders of the Company approved the amendment to Articles of Incorporation. Fair Value Measurements The Company applies the provisions of ASC Subtopic 820-10, “Fair Value Measurements”, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: ● Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. There were no assets or liabilities measured at fair value on a recurring basis subject to the disclosure requirements of ASC 820 as of September 30, 2016. Cash and Cash Equivalents The Company considers highly liquid investments with maturities of three months or less, when purchased, to be cash equivalents. As of September 30, 2016, the Company’s cash and cash equivalents amounted $173,537. As of September 30, 2015, the Company’s cash and cash equivalents amounted $994,830. All of the Company’s cash deposits are held in a financial institution located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes this financial institution is of high credit quality. Income Taxes The Company accounts for income taxes using the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the Company is able to realize their benefits, or future deductibility is uncertain. Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred during the period from July 21, 2015 (inception) to September 30, 2015. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition. As of September 30, 2016 and September 30, 2015, the Company’s income tax expense amounted $836 and $0, respectively. Recent Accounting Pronouncements From time to time, new accounting standards issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. The recent accounting standards are not expected to have a material impact on the consolidated financial statements upon adoption.

Going Concern

Going Concern	2 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016
Going Concern [Abstract]
GOING CONCERN	3. GOING CONCERN The accompanying financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses since its inception resulting in an accumulated deficit of $315,602 as of September 30, 2015. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These combined financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company expects to finance operations primarily through cash flow from revenue and capital contributions from principal shareholders. In the event that we require additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic objectives, our principal shareholders have indicated the intent and ability to provide additional equity financing. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s continuation as a going concern is dependent on our ability to meet obligations as they become due and to obtain additional equity or alternative financing required to fund operations until sufficient sources of recurring revenues can be generated. There can be no assurance that the Company will be successful in its plans described above or in attracting equity or alternative financing on acceptable terms, or if at all. The financial statements do not include any adjustments that might result from the outcome of this- uncertainty.	3. GOING CONCERN The accompanying financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses since its inception resulting in an accumulated deficit of $4,823,401 as of September 30, 2016. The Company also incurred net losses of $4,507,799 and negative cash flow of $821,293 during the year ended September 30, 2016. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These combined financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company expects to finance operations primarily through capital contributions from principal shareholders. In the event that we require additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic objectives, our principal shareholders have indicated the intent and ability to provide additional equity financing. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s continuation as a going concern is dependent on our ability to meet obligations as they become due and to obtain additional equity or alternative financing required to fund operations until sufficient sources of recurring revenues can be generated. There can be no assurance that the Company will be successful in its plans described above or in attracting equity or alternative financing on acceptable terms, or if at all. The financial statements do not include any adjustments that might result from the outcome of this- uncertainty.

Collaborative Agreement

Collaborative Agreement	12 Months Ended
	Sep. 30, 2016
Collaborative Agreement [Abstract]
COLLABORATIVE AGREEMENT	4. COLLABORATIVE AGREEMENT On December 29, 2015, American BriVision Corporation entered into a Collaborative Agreement with BioLite Inc., a related party, pursuant to which BioLite granted the Company sole licensing rights for drug and therapeutic use of five products: BLI-1005 CNS-Major Depressive Disorder; BLI-1008 CNS-Attention Deficit Hyperactivity Disorder; BLI-1401-1 Anti-Tumor Combination Therapy-Solid Tumor with Anti-PD-1; BLI-1401-2 Anti-Tumor Combination Therapy-Triple Negative Breast Cancer; and BLI-1501 Hematology-Chronic Lymphocytic Leukemia, in USA and Canada. Under the Collaborative Agreement, BriVision should pay a total of $100,000,000 in cash or stock of BriVision with equivalent value, according to the following schedule: ● upfront payment shall upon the signing of this Collaborative Agreement: 3.5% of total payment. After receiving upfront payment from BriVision, BioLite has to deliver all data to BriVision in one week. upon the first IND submission, BriVision shall pay, but no later than December 15, 2016: 6.5% of total payment. After receiving second payment from BriVision, BioLite has to deliver IND package to BriVision in one week. ● at the completion of first phase II clinical trial, BriVision shall pay, but no later than September 15, 2017: 15% of total payment. After receiving third payment from BriVision, BioLite has to deliver phase II clinical study report to BriVision in three months. ● upon the phase III IND submission, BriVision shall pay, but no later than December 15, 2018: 20% of total payment. After receiving forth payment from BriVision, BioLite has to deliver IND package to BriVision in one week. ● at the completion of phase III, BriVision shall pay, but no later than September 15, 2019:25% of total payment. After receiving fifth payment from BriVision, BioLite has to deliver phase III clinical study report to BriVision in three months. ● upon the NDA submission, BriVision shall pay, but no later than December 15, 2020, BriVision shall pay: 30% of total payment. After receiving sixth payment from BriVision, BioLite has to deliver NDA package to BriVision in one week. The Collaborative Agreement is attached as an exhibit to the registration statement of which this prospectus is a part. The material terms of the Collaborative Agreement are as follows: The Company is responsible to make up-front, milestone and royalty payments to BioLite, as described in the foregoing paragraph and below. ● As between BioLite and ABVC, BioLite owns all files, data, confidential and non-public information, including, without limitation, all IND packages and clinical study reports, regarding the Compounds (collectively, the “Compound IP”), to the extent developed in Taiwan, and the Company owns all Compound IP to the extent developed in North America. BioLite grants an exclusive license to its Compound IP to the Company for the purpose of further development and commercialization of the Compounds in North America. BioLite and the Company share the responsibility of preparing for clinical trials by delivering Compound IP and preparing related materials. ● The Company is responsible for all clinical trial expenses incurred in North America. BioLite paid all clinical trial expenses for trials conducted in Taiwan thus far. ● The Collaborative Agreement will remain in effect for fifteen years from the date of first commercial sale of Product in the U.S. or Canada. Either party may terminate upon thirty days’ prior written notice for breach or insolvency. ● The Company agreed to pay to BioLite an aggregate of One Hundred Million Dollars ($100,000,000) (the “Aggregate Amount”) in milestone payments during the term of the agreement, payable in cash or Company equity. A percentage of the Aggregate Amount will be paid to BioLite upon each completion of a milestone by BioLite as set forth in the Collaborative Agreement. An upfront payment of $3,500,000 (the “Milestone Payment”), which is 3.5% of total payments due under the Collaborative Agreement, was to be paid by us upon signing of the Collaboration Agreement. On May 6, 2016, we and BioLite amended the payment terms under the Collaborative Agreement by entering into a Milestone Payment Agreement, pursuant to which we paid $2,600,000 in cash and $900,000 in newly issued shares of our common stock, at the price of $1.60 per share, for an aggregate number of 562,500 shares. ● Milestones are reached by BioLite upon submissions of IND and NDAs for the Products, and completion of phases in the application processes, as set forth in the Collaborative Agreement. ● In addition to the Aggregate Amount, the Company will pay to BioLite five percent (5%) of net sales of Products in the U.S. and Canada. Our Licensed Compound We have renamed the five compounds for our purposes and include below a brief description of each of the five compounds. I. ABV- 1501 Triple Negative Breast Cancer - Combination therapy for Triple Negative Breast Cancer (TNBC) ● Maitake mushroom extract Phase I clinical trial was performed by MSKCC. “A phase I/II trial of a polysaccharide extract from Grifola frondosa (Maitake mushroom) in breast cancer patients: immunological effects:” “No dose-limiting toxicity was encountered. Oral administration of a polysaccharide extract from Maitake mushroom is associated with both immunologically stimulatory and inhibitory measurable effects in peripheral blood. Cancer patients should be made aware of the fact that botanical agents produce more complex effects than assumed, and may depress as well as enhance immune function”. The IND number is 68853 and MSKCC received filing confirmation from the FDA on Jan 22, 2004. ● ABV-1501 US FDA Phase II IND cross reference with MSKCC Maitake and Phase II Investigational New Drug (IND) was approved in March 2016. ● We are currently negotiating with MSKCC for Phase II clinical study. If MSKCC agreed with our terms, we anticipate to start phase II clinical trial during 2017 Q1and finish the phase II clinical trial by 2018 Q3. ● BioLite has received approval from Institutional Review Board and (IRB) of Taipei Medical University in September 2016 in Taiwan II. ABV-1502 Solid Tumor with Anti-PD1 - Combination therapy for solid tumors with Anti-PD-1 ● This is a kind of anti-tumor Combination therapy of Maitake mushroom extract with standard therapy and anti- PD1 drug for solid tumor. ● Maitake mushroom extract Phase I clinical trial was performed by MSKCC. ● Currently, we are cooperating with MD Anderson Cancer Center and one of the top cancer centers in the U.S. to develop Phase II clinical trial IND package. Due to confidentiality obligations, we are not permitted to disclose the name of such cancer center at this time. III. ABV-1503 Chronic Lymphocytic Leukemia - Combination therapy for Chronic Lymphocytic Leukemia (CLL) ● Phase II study of Epigallocatechin gallate (EGCG) for CLL. ● We are cooperating with MSKCC to prepare clinical trial agreement. ● We are currently preparing the IND package. IV. ABV-1504 Major Depressive Disorder - Major Depressive Disorder (MDD) ● This is Polygala extract for Major Depressive Disorder ● BioLite performed Phase I clinical trial. ● BioLite has obtained US FDA Phase II Part One/Part Two IND approval and the Phase II Part One was completed with good result. For ABV-1504 Phase II part one results are described below. Phase II part two: this phase currently is conducted in 5 clinical sites in Taiwan (started in Q3 2016) and one US site is under IRB review. V. ABV-1505 Attention Deficit Hyperactivity Disorder - Attention Deficit Hyperactivity Disorder ● This is Polygala extract for Attention Deficit Hyperactivity Disorder. ● Same Active Pharmaceutical Ingredients (API) with ABV-1504. ● BioLite has obtained U.S. FDA Phase II IND approval and is currently negotiating with top medical site for Phase II clinical trial. ● BioLite intends to submit for IRB approval during 2016 Q4 ● BioLite plans to start Phase II clinical trial during 2017 Q1 and complete by 2018 Q3. ABV-1501 and ABV-1502 have the same Active Pharmaceutical Ingredient:” Maitake mushroom extract”. IND and study details are as follows: ● The Phase I/II clinical trial was conducted by MSKCC. A total of 34 eligible study subjects was enrolled from 3/2004 to 1/2007. The primary endpoints were safety and tolerability. The test drug was oral administration and a polysaccharide extract from Maitake mushroom is associated with both immunologically stimulatory and inhibitory measurable effects in peripheral blood. Cancer patients should be made aware of the fact that botanical agents produce more complex effects than assumed, and may depress as well as enhance immune function. ( A phase I/II trial of a polysaccharide extract from Grifola frondosa (Maitake mushroom) in breast cancer patients: immunological effects by Gary Deng · Hong Lin · Andrew Seidman · Monica Fornier · Gabriella D’Andrea ·Kathleen Wesa · Simon Yeung · Susanna Cunningham Rundles ·Andrew J. Vickers · Barrie Cassileth; J Cancer Res Clin Oncol (2009) 135:1215–1221. 68853 and MSKCC received filing confirmation from the FDA on Jan 22, 2004 . ● Does Maitake Mushroom Extract Enhance Hematopoiesis in Myelodysplastic Patients? A Phase II clinical trial. Primary endpoint: To describe changes in neutrophil counts and neutrophil function in MDS patients following administration of Maitake mushroom extract. This study to see whether Maitake improves the neutrophil count and function in patients with MDS. The neutrophils are white blood cells which help to fight infection. Total 45 subjects. Start Date: April 2010 Completion Date: September 2014 Sponsor: Memorial Sloan Kettering Cancer Center Collaborator: YUKIGUNI COMPANY Collaborator: Weill Medical College of Cornell University Principal Investigator: Kathleen Wesa, MD Memorial Sloan Kettering Cancer Center Full Source of Clinical Trial Data: https://clinicaltrials.gov/show/NCT01099917 Normally, for non-cancer patients, phase I clinical trials are performed with healthy subjects to test for safety and phase II clinical trials are performed with healthy patient subjects for efficacy. But for cancer patients, however, trials of cancer drugs must necessarily involve subjects with cancer, and as such, phase I/II studies include primary endpoints relating to safety and tolerability, not efficacy. For “Does Maitake Mushroom Extract Enhance Hematopoiesis in Myelodysplastic Patients? A Phase II clinical trial,” conclusions are described as follows: “Maitake was well tolerated. Enhanced in vitro neutrophil and monocyte function following treatment demonstrate that Maitake has beneficial immunomodulatory potential in MDS. Further study is warranted”. Page 32 of the journal article, “Does Maitake Mushroom Extract Enhance Hematopoiesis in Myelodysplastic Patients?” indicates that there were 45 subjects were enrolled at the beginning of the study, 18 subjects completed treatment, 3 subjects had adverse effects and 24 subjects were not treated. ● Hematopoiesis: is the formation of blood cellular components. All cellular blood components are derived from haematopoietic stem cells. In a healthy adult person, approximately 1011–1012 new blood cells are produced daily in order to maintain steady state levels in the peripheral circulation (Wikipedia). ● Myelodysplastic: are a group of diverse bone marrow disorders in which the bone marrow does not produce enough healthy blood cells (Medscape). Myelodysplastic syndromes are a group of disorders caused by poorly formed or dysfunctional blood cells. Myelodysplastic syndromes occur when something goes wrong in your bone marrow — the spongy material inside your bones where blood cells are made. Treatment for myelodysplastic syndromes usually focuses on reducing or preventing complications of the disease and its treatments. In certain cases, myelodysplastic syndromes are treated with a bone marrow transplant (Mayo Clinic). For ABV-1503, we are currently preparing the IND package. BioLite is preparing the Compound IP for the Chemistry, Manufactural, and Control (CMC) part, MSKCC and the Company are collaborating to prepare for protocol design and prepare the IRB documents. The trial period, test subject number, primary and secondary endpoint and method of administration have not been decided yet, and are still being negotiated between we and MSKCC. ABV-1504 and ABV-1505 have the same Active Pharmaceutical Ingredient: the extract of Radix Polygalae (Polygala tenuifolia Willd/PDC-1421 Capsule). IND and study information are as follows: ● A Dose Escalation Phase I Study of PDC-1421 Capsule to Evaluate the Safety in Healthy Volunteers. IND Number: 112567 Trial period: 11/13/2012-7/5/2013, Final Report Date 11/12/2013 Total 30 study subjects were enrolled. The test drug was oral administration. The primary endpoint is to assess the safety profile of PDC-1421 Capsule in healthy volunteers. Sponsor: BioLite, Inc. ● A Phase II Study of PDC-1421 Capsule to Evaluate the Safety and Efficacy in Patients with Major Depressive Disorder IND Number: 112567 Primary Study Objective: To assess the efficacy profile of PDC-1421 Capsule in major depressive disorder with Montgomery-Asberg Depression Rating Scale (MADRS). Secondary Study Objective: To evaluate the efficacy and safety profile Study period: 2 years. Total 72 study subjects will be enrolled. Study site: There are five sites in Taiwan and one site in US (Stanford University, which is currently preparing for IRB approval and Clinical Trial Agreement.) Sponsor: BioLite, Inc. For ABV-1504 Phase II part one---total subject: 12, trial period: 2/11/2016-7/14/2016, administered route: oral, test results are as follows: Trial Progress Report: 1. Part I trial has been completed with 12 subjects (screening: 14, enrolling: 12). The six subjects were in the Part I high dosage group. 2. Under the suicide risk assessment (C-SSRS) Subject X indicated that the suicidal ideation scores were 4 for both Visit 7 and Visit 8. The PI confirmed that the subject had external pressures (moving, etc.), which produced constant suicidal thoughts, and such observation was reflected in Dr. A’s (PI) evaluation. The subject expressed his/her intention to stay positive in a counseling session, and the subject was contacted by a researcher (Research Nurse) after leaving the facility. After reviewing by the researcher, a justification was made that the suicidal behavior was irrelevant to the drug administered. 3. Clinical data of the six high-dosage administered subjects with data exceeding normal value: - NCS- Non-Clinical Significant judged by PI. CS: Clinical Significant judged by PI. -After data safety review board carefully reviewed, they agree to proceed to part two clinical trial. For ABV-1504 Phase II part two: this phase currently is conducted in 5 clinical sites in Taiwan (started in Q3 2016) and one US site is under IRB review. For “A Dose Escalation Phase I Study of PDC-1421 Capsule Targeting in Depression:” Trial period: 11/13/2012-7/5/2013, final report date 11/12/2013. Enroll subject: 30, 23 PDC-1421, 7 placebo control. Study Conclusions: “(1) No subject had serious adverse event and no subject discontinued due to adverse event; (2) No clinically significant findings were observed in physical examinations; vital signs, electrocardiograms, laboratory measurements, and C-SSRS were observed throughout the treatment period; (3) The oral administration of PDC-1421 in healthy volunteers was safe and well-tolerated for the dose from 380 mg to 3800 mg”. For “A Phase II Study of PDC-1421 Capsule to Evaluate the Safety and Efficacy in Patients with Major Depressive Disorder”: Part One- study period 2/11/2016-7/12/2016. Total subject: 12 Maitake mushroom extract is sourced from YUKIGUNI COMPANY, Japan, and processed by YUSHENG PHARMACEUTICAL COMPANY in Taiwan (cGMP). The extract of Radix Polygalae (Polygala tenuifoliaWilld/PDC-1421 Capsule) is purchased from HERNG FA PHARMACEUTICAL TECHNOLOGY, and processed by Industrial Technology Research Institute (ITRI). There are no limits on availability to the Company on any of these ingredients. Pursuant to the Collaborative Agreement, an upfront payment of $3,500,000 (the “Milestone Payment”), which is 3.5% of total payments due under the Collaborative Agreement, was to be paid by the Company upon signing of that agreement. On May 6, 2016, we and BioLite agreed to amend the Collaborative Agreement, through entry into the Milestone Payment Agreement, whereby we have agreed to pay the Milestone Payment to BioLite $2,600,000 in cash and $900,000 in newly issued shares of our common stock, at the price of $1.60 per share, for an aggregate number of 562,500 shares. The cash payment and shares issuance were completed in June 2016. This Collaborative Agreement shall, once signed by both Parties, remain in effect for fifteen years as of the first commercial sales of the Product in the Territory and automatically renew for five more years unless either party gives the other party six month written notice of termination prior to the expiration date of the term. The Company determined to fully expense the entire amount of $3,500,000 since currently the related licensing rights do not have alternative future uses. . According to ASC 730-10-25-1, absent alternative future uses the acquisition of product rights to be used in research and development activities must be charged to research and development expenses immediately. Hence the entire amount is fully expensed as research and development expense.

Related Parties Transactions

Related Parties Transactions	2 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016
Related Parties Transactions [Abstract]
RELATED PARTIES TRANSACTIONS	4. DUE TO RELATED PARTIES As of September 30, 2015, the amount due to a related party, BioLite, Inc. (“BioLite”) was $22,517. As of September 30, 2015, the amount due to shareholder, YuanGene Corporation, was $46,586.	5. RELATED PARTIES TRANSACTIONS As of September 30, 2016 and September 30, 2015, the amount due to a related party, BioLite, Inc (“Biolite”) was $0 and $22,517 respectively. As of September 30, 2016 and September 30, 2015, the amount due to shareholder, YuanGene Corporation, was $0 and $46,586 respectively.

Accounts Payable

Accounts Payable	12 Months Ended
	Sep. 30, 2016
Accounts Payable [Abstract]
ACCOUNTS PAYABLE	6. ACCOUNTS PAYABLE As of September 30, 2016 and September 30, 2015, the amount of Accounts Payable to LiteArt, Inc. was $18,370 and $0 respectively.

Equity

Equity	12 Months Ended
	Sep. 30, 2016
Equity [Abstract]
EQUITY	7. EQUITY During October 2015, $350,000 of subscription receivable was fully collected from the shareholders. On February 8, 2016, a Share Exchange Agreement (“Share Exchange Agreement”) was entered into by and among American BriVision (Holding) Corporation (the “Company”), American BriVision Corporation (“BriVision”), Euro-Asia Investment & Finance Corp. Limited, a company incorporated under the laws of Hong Kong Special Administrative Region of People's Republic of China (“Euro-Asia”), being the owners of record of 164,387,376 (52,336,000 pre-stock split) shares of common stock of the Company, and the owners of record of all of the issued share capital of BriVision (the “BriVision Stock”). Pursuant to the Share Exchange Agreement, upon surrender by the BriVision Shareholders and the cancellation by BriVision of the certificates evidencing the BriVision Stock as registered in the name of each BriVision Shareholder, and pursuant to the registration of the Company in the register of members maintained by BriVision as the new holder of the BriVision Stock and the issuance of the certificates evidencing the aforementioned registration of the BriVision Stock in the name of the Company, the Company should issue 166,273,921(52,936,583 pre-stock split) shares (the “Acquisition Stock”) (subject to adjustment for fractionalized shares as set forth below) of the Company’s common stock to the BriVision Shareholders (or their designees), and 163,159,952 (51,945,225 pre-stock split) shares of the Company’s common stock owned by Euro-Asia should be cancelled and retired to treasury. The Acquisition Stock collectively should represent 79.70% of the issued and outstanding common stock of the Company immediately after the Closing, in exchange for the BriVision Stock, representing 100% of the issued share capital of BriVision in a reverse merger, or the Merger. Pursuant to the Merger, all of the issued and outstanding shares of BriVision’s common stock were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921(52,936,583 pre-stock split) shares of Company’s common stock and BriVision became a wholly owned subsidiary, of the Company. The holders of Company’s common stock as of immediately prior to the Merger held an aggregate of 205,519,223 (65,431,144 pre-stock split) shares of Company’s common stock, Because of the exchange of the BriVision Stock for the Acquisition Stock (the “Share Exchange”), BriVision became a wholly owned subsidiary (the “Subsidiary”) of the Company and there was a change of control of the Company following the closing. There were no warrants, options or other equity instruments issued in connection with the share exchange agreement. On February 17, 2016, pursuant to the 2016 Equity Incentive Plan (the “2016 Plan”), 157,050 (50,000 pre-stock split) shares were granted to the employees. On March 21, 2016, the Board of Directors of the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3:141 (the “Forward Stock Split”) and increase the number of our authorized shares of common stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016. The majority of the shareholders of the Company approved the amendment to Articles of Incorporation. On May 6, 2016, we and BioLite agreed to amend the Collaborative Agreement, through entry into the Milestone Payment Agreement, whereby we have agreed to issue shares of our common stock, at the price of $1.60 per share, for an aggregate number of 562,500 shares, as part of our first installation of payment pursuant to the Milestone Payment. The shares issuance was completed in June 2016. On August 26, 2016, the Company issued 1,468,750 shares (“Shares”) of the Company’s common stock, par value $0.001 (the “Offering”) to BioLite, Inc., a non-U.S. accredited investor (the “Purchaser”) pursuant to a certain Stock Purchase Agreement dated August 26, 2016 (the “SPA”). The Shares are exempt from the registration requirements of the Securities Act of 1933, as amended (the “Securities Act”), pursuant to Regulation S of the Securities Act promulgated thereunder. Our sole director, Eugene Jiang, is a director of BioLite and it is therefore considered a related party. The purchase price per share of the Offering is $1.60. The net proceeds to the Company from the Offering are approximately $2,350,000. The proceeds may be used for general corporate purposes.

Earnings Per Share

Earnings Per Share	2 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016
Earnings Per Share [Abstract]
EARNINGS PER SHARE	5. EARNINGS PER SHARE Basic earnings per share is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted-average number of common shares and dilutive potential common shares outstanding during the period. For the period from July 21, 2015 Numerator: Net income $ (315,602 ) Denominator: Weighted-average shares outstanding Weighted-average shares outstanding - Basic 160,823,831 Stock options - Weighted-average shares outstanding - Diluted 160,823,831 Earnings per share -Basic 0.00 -Diluted 0.00 Diluted earnings per share takes into account the potential dilution that could occur if securities or other contracts to issue common stock were exercised and converted into common stock.	8. EARNINGS PER SHARE Basic earnings per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the year. Diluted earnings per share is computed by dividing net loss by the weighted-average number of common shares and dilutive potential common shares outstanding during the year. For the Year Ended September 30, 2016 For the period from Numerator: Net loss $ (4,507,799 ) (315,602 ) Denominator: Weighted-average shares outstanding: Weighted-average shares outstanding - Basic 193,981,153 160,823,831 Stock options - Weighted-average shares outstanding - Diluted 193,981,153 160,823,831 Earnings per share -Basic 0.02 0.00 -Diluted 0.02 0.00 Diluted earnings per share takes into account the potential dilution that could occur if securities or other contracts to issue common stock were exercised and converted into common stock.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2016
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	9. COMMITMENTS AND CONTINGENCIES Capital Commitment On December 29, 2015, the Company entered into the agreement with Biolite, a related party, that Biolite would grant the Company sole licensing rights of a series of technology for 15 years. The total consideration of obtaining such grant would be $100,000,000. Operating Commitment The total future minimum lease payments under the non-cancellable operating lease with respect to the office as of September 30, 2016 are payable as follows: Remaining 2016 $ 5,948 Year ending September 30, 2017 23,793 Year ending September 30, 2018 17,845 Total $ 47,586 Rental expense of the Company was $29,129 and nil for the year ended September 30, 2016 and 2015, respectively.

Subsequent Event

Subsequent Event	2 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016
Subsequent Event [Abstract]
SUBSEQUENT EVENT	6. SUBSEQUENT EVENT During October 2015, $350,000 of subscription receivable was fully collected from the shareholders. On December 29, 2015, the Company entered into the agreement with BioLite, a related party, that BioLite would grant the Company sole licensing rights of s series of technology for 10 years. The total consideration of obtaining such grant would be $100,000,000. Reverse Merger On February 8, 2016, a Share Exchange Agreement (“Share Exchange Agreement”) was entered into by and among American BriVision (Holding) Corporation (the “Company”), American BriVision Corporation (“BriVision”), Euro-Asia Investment & Finance Corp. Limited, a company incorporated under the laws of Hong Kong Special Administrative Region of the People's Republic of China (“Euro-Asia”), being the owners of record of 164,387,376 (52,336,000 pre-stock split) shares of common stock of the Company, and the owners of record of all of the issued share capital of BriVision (the “BriVision Stock”). Pursuant to the Share Exchange Agreement, upon surrender by the BriVision Shareholders and the cancellation by BriVision of the certificates evidencing the BriVision Stock as registered in the name of each BriVision Shareholder, and pursuant to the registration of the Company in the register of members maintained by BriVision as the new holder of the BriVision Stock and the issuance of the certificates evidencing the aforementioned registration of the BriVision Stock in the name of the Company, the Company should issue 166,273,921(52,936,583 pre-stock split) shares (the “Acquisition Stock”) (subject to adjustment for fractionalized shares as set forth below) of the Company’s common stock to the BriVision Shareholders (or their designees), and 163,159,952 (51,945,225 pre-stock split) shares of the Company’s common stock owned by Euro-Asia should be cancelled and retired to treasury. The Acquisition Stock collectively should represent 79.70% of the issued and outstanding common stock of the Company immediately after the Closing, in exchange for the BriVision Stock, representing 100% of the issued share capital of BriVision in a reverse merger, or the Merger. Pursuant to the Merger, all of the issued and outstanding shares of BriVision’s common stock were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921(52,936,583 pre-stock split) shares of Company’s common stock and BriVision became a wholly owned subsidiary, of the Company. The holders of Company’s common stock as of immediately prior to the Merger held an aggregate of 205,519,223 (65,431,144 pre-stock split) shares of Company’s common stock, Because of the exchange of the BriVision Stock for the Acquisition Stock (the “Share Exchange”), BriVision became a wholly owned subsidiary (the “Subsidiary”) of the Company and there was a change of control of the Company following the closing. There were no warrants, options or other equity instruments issued in connection with the share exchange agreement. Forward Stock Split On March 21, 2016, the Board of Directors of the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3:141 and increase the number of our authorized shares of common stock, par value $0.001 per share, to 360,000,000. The amendment to Articles of Incorporation was approved by the majority of the shareholders of the Company and became effective on April 8, 2016.	10. SUBSEQUENT EVENT The Company evaluated and concluded that no subsequent events have occurred that would require recognition or disclosure in the consolidated financial statements.

Summary of Significant Accoun17

Summary of Significant Accounting Policies (Policies)	2 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying audited financial statements and related notes have been prepared in accordance with generally accepted accounting principles in the United States of America (U.S. GAAP). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. The Company’s financial statements are expressed in U.S. dollars.	Basis of Presentation The consolidated financial statements have been prepared in accordance with the generally accepted accounting principles in the United States ("U.S. GAAP"). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. The Company’s financial statements are expressed in U.S. dollars.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from those results.	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from those results.
Forward Stock split		Forward Stock split On March 21, 2016, the Board of Directors of the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3:141 and increase the number of our authorized shares of common stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016. The majority of the shareholders of the Company approved the amendment to Articles of Incorporation.
Fair Value Measurements	Fair Value Measurements The Company applies the provisions of ASC Subtopic 820-10, “Fair Value Measurements”, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: ● Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. There were no assets or liabilities measured at fair value on a recurring basis subject to the disclosure requirements of ASC 820 as of September 30, 2015.	Fair Value Measurements The Company applies the provisions of ASC Subtopic 820-10, “Fair Value Measurements”, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: ● Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. There were no assets or liabilities measured at fair value on a recurring basis subject to the disclosure requirements of ASC 820 as of September 30, 2016.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers highly liquid investments with maturities of three months or less, when purchased, to be cash equivalents. As of September 30, 2015, the Company’s cash and cash equivalents amounted $994,830. All of the Company’s cash deposit is held in a financial institution located in Republic of China where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes this financial institution is of high credit quality.	Cash and Cash Equivalents The Company considers highly liquid investments with maturities of three months or less, when purchased, to be cash equivalents. As of September 30, 2016, the Company’s cash and cash equivalents amounted $173,537. As of September 30, 2015, the Company’s cash and cash equivalents amounted $994,830. All of the Company’s cash deposits are held in a financial institution located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes this financial institution is of high credit quality.
Income Taxes	Income Taxes The Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the year incurred. No significant penalties or interest relating to income taxes have been incurred during the period from July 22, 2015 (inception) to September 30, 2015. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition.	Income Taxes The Company accounts for income taxes using the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the Company is able to realize their benefits, or future deductibility is uncertain. Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred during the period from July 21, 2015 (inception) to September 30, 2015. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition. As of September 30, 2016 and September 30, 2015, the Company’s income tax expense amounted $836 and $0, respectively.
Recent Accounting Pronouncements	Recent Accounting Pronouncements From time to time, new accounting standards are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. The recent accounting standards are not expected to have a material impact on the consolidated financial statements upon adoption.	Recent Accounting Pronouncements From time to time, new accounting standards issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. The recent accounting standards are not expected to have a material impact on the consolidated financial statements upon adoption.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	2 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016
Earnings Per Share [Abstract]
Schedule of earnings per share	For the period from July 21, 2015 Numerator: Net income $ (315,602 ) Denominator: Weighted-average shares outstanding Weighted-average shares outstanding - Basic 160,823,831 Stock options - Weighted-average shares outstanding - Diluted 160,823,831 Earnings per share -Basic 0.00 -Diluted 0.00	For the Year Ended September 30, 2016 For the period from Numerator: Net loss $ (4,507,799 ) (315,602 ) Denominator: Weighted-average shares outstanding: Weighted-average shares outstanding - Basic 193,981,153 160,823,831 Stock options - Weighted-average shares outstanding - Diluted 193,981,153 160,823,831 Earnings per share -Basic 0.02 0.00 -Diluted 0.02 0.00

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2016
Commitments and Contingencies [Abstract]
Schedule of future minimum lease payments	Remaining 2016 $ 5,948 Year ending September 30, 2017 23,793 Year ending September 30, 2018 17,845 Total $ 47,586

Organization and Description 20

Organization and Description of Business (Details)	Feb. 08, 2016shares
Share Exchange Agreement [Member]
Organization and Description of Business (Textual)
Common stock issued post-stock split	164,387,376
Common stock issued pre-stock split	52,336,000
Share Exchange Agreement 1 [Member]
Organization and Description of Business (Textual)
Common stock issued post-stock split	166,273,921
Common stock issued pre-stock split	52,936,583
Share Exchange Agreement 2 [Member]
Organization and Description of Business (Textual)
Common stock issued post-stock split	163,159,952
Common stock issued pre-stock split	51,945,225
Percentage of common shares issued and outstanding	79.70%
Percentage of issued share capital	100.00%
Share Exchange Agreement 3 [Member]
Organization and Description of Business (Textual)
Common stock issued post-stock split	166,273,921
Common stock issued pre-stock split	52,936,583
Common stock converted to exchange ratio	0.2536
Share Exchange Agreement 4 [Member]
Organization and Description of Business (Textual)
Common stock issued post-stock split	205,519,223
Common stock issued pre-stock split	65,431,144
Percentage of common shares issued and outstanding	79.70%

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Details) - USD ($)	Mar. 21, 2016	Sep. 30, 2015	Sep. 30, 2016	Jul. 20, 2015
Summary of Significant Accounting Policies (Textual)
Forward split ratio	1 to 3:141
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, authorized	360,000,000	360,000,000	360,000,000
Cash and cash equivalents amounted		$ 994,830	$ 173,537
Income tax expense			$ 836

Going Concern (Details)

Going Concern (Details) - USD ($)	2 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016
Going Concern (Textual)
Accumulated deficit	$ (315,602)	$ (4,823,401)
Net loss for the period	(315,602)	(4,507,799)
Negative cash flow	$ 994,830	$ (821,293)

Collaborative Agreement (Detail

Collaborative Agreement (Details) - USD ($)	May 06, 2016	Sep. 30, 2015	Sep. 30, 2016	Dec. 29, 2015
Collaborative Agreement (Textual)
Amount received from BriVision		$ 22,517
Common stock newly issued, value		$ 51,958	$ 3,250,000
Collaborative Agreement [Member]
Collaborative Agreement (Textual)
Collaborative agreement schedule of settlement, description			● upfront payment shall upon the signing of this Collaborative Agreement: 3.5% of total payment. After receiving upfront payment from BriVision, BioLite has to deliver all data to BriVision in one week. ● upon the first IND submission, BriVision shall pay, but no later than December 15, 2016: 6.5% of total payment. After receiving second payment from BriVision, BioLite has to deliver IND package to BriVision in one week. ● at the completion of first phase II clinical trial, BriVision shall pay, but no later than September 15, 2017: 15% of total payment. After receiving third payment from BriVision, BioLite has to deliver phase II clinical study report to BriVision in three months. ● upon the phase III IND submission, BriVision shall pay, but no later than December 15, 2018: 20% of total payment. After receiving forth payment from BriVision, BioLite has to deliver IND package to BriVision in one week. ● at the completion of phase III, BriVision shall pay, but no later than September 15, 2019:25% of total payment. After receiving fifth payment from BriVision, BioLite has to deliver phase III clinical study report to BriVision in three months. ● upon the NDA submission, BriVision shall pay, but no later than December 15, 2020, BriVision shall pay: 30% of total payment. After receiving sixth payment from BriVision, BioLite has to deliver NDA package to BriVision in one week.
Collaborative agreement material terms, description			● is responsible to make up-front, milestone and royalty payments to BioLite, as described in the foregoing paragraph and below. ● As between BioLite and ABVC, BioLite owns all files, data, confidential and non-public information, including, without limitation, all IND packages and clinical study reports, regarding the Compounds (collectively, the “Compound IP”), to the extent developed in Taiwan, and owns all Compound IP to the extent developed in North America. BioLite grants an exclusive license to its Compound IP to for the purpose of further development and commercialization of the Compounds in North America. BioLite and share the responsibility of preparing for clinical trials by delivering Compound IP and preparing related materials. ● is responsible for all clinical trial expenses incurred in North America. BioLite paid all clinical trial expenses for trials conducted in Taiwan thus far. ● The Collaborative Agreement will remain in effect for fifteen years from the date of first commercial sale of Product in the U.S. or Canada. Either party may terminate upon thirty days’ prior written notice for breach or insolvency. ● agreed to pay to BioLite an aggregate of One Hundred Million Dollars ($100,000,000) (the “Aggregate Amount”) in milestone payments during the term of the agreement, payable in cash or Company equity. A percentage of the Aggregate Amount will be paid to BioLite upon each completion of a milestone by BioLite as set forth in the Collaborative Agreement. An upfront payment of $3,500,000 (the “Milestone Payment”), which is 3.5% of total payments due under the Collaborative Agreement, was to be paid by us upon signing of the Collaboration Agreement. On May 6, 2016, we and BioLite amended the payment terms under the Collaborative Agreement by entering into a Milestone Payment Agreement, pursuant to which we paid $2,600,000 in cash and $900,000 in newly issued shares of our common stock, at the price of $1.60 per share, for an aggregate number of 562,500 shares. ● Milestones are reached by BioLite upon submissions of IND and NDAs for the Products, and completion of phases in the application processes, as set forth in the Collaborative Agreement. ● In addition to the Aggregate Amount, will pay to BioLite five percent (5%) of net sales of Products in the U.S. and Canada.
Amount received from BriVision				$ 100,000,000
Upfront payments			$ 3,500,000
Percentage of payments under collaborative agreement			3.50%
Milestone payments to BioLite in cash	$ 2,600,000
Common stock newly issued, value	$ 900,000
Common stock newly issued, shares	562,500
Share price	$ 1.60

Related Parties Transactions (D

Related Parties Transactions (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Related Parties Transactions (Textual)
Due to related party		$ 22,517
Due to shareholder, YuanGene Corporation	$ 0	$ 46,586

Accounts Payable (Details)

Accounts Payable (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Accounts Payable (Textual)
Accounts payable to LiteArt, Inc.	$ 18,370

Equity (Details)

Equity (Details) - USD ($)	May 06, 2016	Mar. 21, 2016	Feb. 17, 2016	Feb. 08, 2016	Aug. 26, 2016	Sep. 30, 2015	Sep. 30, 2016	Oct. 30, 2015
Equity (Textual)
Common stock, authorized		360,000,000				360,000,000	360,000,000
Common stock, par value		$ 0.001				$ 0.001	$ 0.001
Description of forward split		1 to 3:141
Subscription receivable						$ 350,000		$ (350,000)
Issuance of common shares						$ 51,958	$ 3,250,000
2016 Plan [Member]
Equity (Textual)
Common stock issued post-stock split			157,050
Common stock issued pre-stock split			50,000
Biolite Inc [Member]
Equity (Textual)
Common stock, par value					$ 0.001
Issuance of common shares					$ 1,468,750
Purchase price per share					$ 1.60
Net proceeds from offering					$ 2,350,000
Share Exchange Agreement [Member]
Equity (Textual)
Common stock issued post-stock split				164,387,376
Common stock issued pre-stock split				52,336,000
Share Exchange Agreement 1 [Member]
Equity (Textual)
Common stock issued post-stock split				166,273,921
Common stock issued pre-stock split				52,936,583
Share Exchange Agreement 2 [Member]
Equity (Textual)
Common stock issued post-stock split				163,159,952
Common stock issued pre-stock split				51,945,225
Percentage of common shares issued and outstanding				79.70%
Percentage of issued share capital				100.00%
Share Exchange Agreement 3 [Member]
Equity (Textual)
Common stock issued post-stock split				166,273,921
Common stock issued pre-stock split				52,936,583
Exchange ratio				0.2536-for-1
Share Exchange Agreement 4 [Member]
Equity (Textual)
Common stock issued post-stock split				205,519,223
Common stock issued pre-stock split				65,431,144
Percentage of common shares issued and outstanding				79.70%
Collaborative Arrangement [Member]
Equity (Textual)
Share Price	$ 1.60
Common stock newly issued, shares	562,500
Issuance of common shares	$ 900,000

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	2 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2016
Numerator:
Net loss	$ (315,602)	$ (4,507,799)
Weighted-average shares outstanding:
Weighted-average shares outstanding - Basic	160,823,831	193,981,153
Stock options
Weighted-average shares outstanding - Diluted	160,823,831	193,981,153
Earnings per share
-Basic	$ 0	$ 0.02
-Diluted	$ 0	$ 0.02

Commitments and Contingencies28

Commitments and Contingencies (Details)	Sep. 30, 2016USD ($)
Operating Leases, Future Minimum Payments [Abstract]
Remaining 2,016	$ 5,948
Year ending September 30, 2017	23,793
Year ending September 30, 2018	17,845
Total	$ 47,586

Commitments and Contingencies29

Commitments and Contingencies (Details Textual) - USD ($)	Dec. 29, 2015	Sep. 30, 2015	Sep. 30, 2016
Commitments and Contingencies (Textual)
Total consideration amount	$ 100,000,000
Commitment consderation, period	15 years
Rent expense			$ 29,129

Subsequent Event (Details)

Subsequent Event (Details) - USD ($)	Mar. 21, 2016	Feb. 08, 2016	Dec. 29, 2015	Sep. 30, 2016	Oct. 30, 2015	Sep. 30, 2015
Subsequent Event [Line Items]
Subscription receivable					$ (350,000)	$ 350,000
Common Stock, authorized	360,000,000			360,000,000		360,000,000
Common stock, par value (in dollars per share)	$ 0.001			$ 0.001		$ 0.001
Description of forward split	1 to 3:141
Total consideration amount			$ 100,000,000
Licensing rights term			10 years
Share Exchange Agreement [Member]
Subsequent Event [Line Items]
Common stock issued post-stock split		164,387,376
Common stock issued pre-stock split		52,336,000
Share Exchange Agreement 1 [Member]
Subsequent Event [Line Items]
Common stock issued post-stock split		166,273,921
Common stock issued pre-stock split		52,936,583
Share Exchange Agreement 2 [Member]
Subsequent Event [Line Items]
Common stock issued post-stock split		163,159,952
Common stock issued pre-stock split		51,945,225
Percentage of common shares issued and outstanding		79.70%
Percentage of issued share capital		100.00%
Share Exchange Agreement 3 [Member]
Subsequent Event [Line Items]
Common stock issued post-stock split		166,273,921
Common stock issued pre-stock split		52,936,583
Exchange ratio		0.2536-for-1
Share Exchange Agreement 4 [Member]
Subsequent Event [Line Items]
Common stock issued post-stock split		205,519,223
Common stock issued pre-stock split		65,431,144
Percentage of common shares issued and outstanding		79.70%