ABVC BioPharma (ABVC) S-1/A 24 Jul 19 IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Mar. 31, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	American BriVision (Holding) Corp
Entity Central Index Key	0001173313
Amendment Flag	false
Document Type	S-1
Document Period End Date	Mar. 31, 2019
Entity Filer Category	Non-accelerated Filer
Entity Ex Transition Period	false
Entity Small Business	true
Entity Emerging Growth Company	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current Assets
Cash and cash equivalents	$ 981,341	$ 226,688	$ 93,332
Restricted cash and cash equivalents	16,093	16,093
Receivable from collaboration partners - related parties			2,550,000
Accounts receivable, net	162,619
Accounts receivable - related parties, net	142,265
Other receivable		39,005
Due from related parties	58,225	59,477
Inventory	521	1,318
Prepaid expense and other current assets	166,118	223,895
Total Current Assets	1,527,182	566,476	2,643,332
Property and equipment, net	547,520	510,066
Operating lease right-of-use assets	505,305
Goodwill, net
Long-term investments	3,407,763	3,488,169
Deferred tax assets	1,396,023	1,347,995
Prepaid expenses - noncurrent	33,004
Security deposits	33,394	27,418
Total Assets	7,450,191	5,940,124	2,643,332
Current Liabilities
Accounts payable	15,558
Short-term bank loan	1,891,000	899,250
Long-term bank loan - current portion	39,688	39,835
Notes payable	499,284	510,447
Accrued expenses and other current liabilities	1,558,629	1,243,158
Accrued expense		555,449	170,927
Operating lease liability - current portion	286,212
Due to related parties	7,594,784	7,745,096	4,229,320
Convertible notes payable - current portion	300,000	300,000
Convertible notes payable - related parties, current portion	250,000	250,000
Total Current Liabilities	12,435,155	10,987,786	4,400,247
Noncurrent Liabilities
Long-term bank loan	5,388	15,257
Tenant security deposit	2,880
Operating lease liability - noncurrent portion	239,647
Convertible notes payable - related parties	250,000	250,000
Accrued interest	43,467	27,467
Total Liabilities	12,976,537	11,280,510	4,400,247
Commitments and Contingencies
Equity
Preferred stock, $0.001 par value, 20,000,000 authorized, nil shares issued and outstanding
Common stock, $0.001 par value, 20,000,000 authorized, 17,693,625 and 11,884,804 issued and outstanding	17,694	11,885	213,747
Additional paid-in capital	15,680,674	14,983,714	13,805,936
Accumulated deficit	(13,001,117)	(12,209,446)	(15,776,598)
Other comprehensive income	640,439	655,851
Treasury stock	(9,100,000)	(9,100,000)
Total Stockholders' deficit	(5,762,310)	(5,657,996)	(1,756,915)
Noncontrolling interest	235,964	317,610
Total Equity (Deficit)	(5,526,346)	(5,340,386)
Total Liabilities and Equity (Deficit)	$ 7,450,191	$ 5,940,124	$ 2,643,332

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred shares, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	20,000,000	20,000,000	360,000,000
Common stock, shares issued	17,693,625	11,884,804	213,746,647
Common stock, shares outstanding	17,693,625	11,884,804	213,746,647

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenues	$ 212,242
Cost of revenues	1,499
Gross profit	210,743
Operating expenses
Selling, general and administrative expenses	510,803	420,462	695,148	811,685
Research and development expenses	421,956	248,111	669,668	3,171,665
Stock based compensation	8,550	5,626	28,800	155,400
Total operating expenses	941,309	674,199	1,393,616	4,138,750
Loss from operations	(730,566)	(674,199)	(1,393,616)	(4,138,750)
Other income (expense)
Interest income	189	1,150	93	180
Interest expense	(129,886)	(106,854)	(155,930)	(103,460)
Rental income, net	(3,891)	3,066
Investment loss	(66,205)	(38,567)	(549)
Gain (loss) on foreign exchange changes	(3)	7,515
Gain (loss) on investment in equity securities	(66,205)	(38,567)	(2,549,451)
Other income (expense)	(500)	(15)
Total other income (expenses)	(200,296)	(133,705)	(2,705,837)	(103,280)
Loss before provision for income tax (benefit)	(930,862)	(807,904)	(4,099,453)	(4,242,030)
Provision for income tax (benefit)	(57,545)	(94,282)	1,850	830
Net loss	(873,317)	(713,622)	(4,101,303)	(4,242,860)
Net loss attributable to noncontrolling interests	(81,646)	(112,235)
Net loss attributable to ABVC and subsidiaries	(791,671)	(601,387)
Foreign currency translation adjustment	(86,786)	64,994
Comprehensive Income (Loss)	$ (878,457)	$ (536,393)
Net loss per share attributable to common stockholders
Basic and diluted	$ (0.05)	$ (0.05)	$ (0.02)	$ (0.02)
Weighted average number of common shares outstanding
Basic and diluted	14,965,665	11,599,911	213,884,105	213,321,921

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities
Net loss	$ (873,317)	$ (713,622)	$ (4,101,303)	$ (4,242,860)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	13,940	11,420
Stock-based compensation	8,550	5,626	28,800	155,400
Other non-cash income and expenses	(553)
Investment loss			549
Loss on investment in equity securities	66,205	38,567	2,549,451
Deferred tax	(48,028)	(96,132)
Changes in assets and liabilities:
Decrease (increase) in accounts receivable	(116,334)	2,835
Decrease (increase) in prepaid expenses and deposits	29,237	(5,642)	(136)
Decrease (increase) in other receivable	39,005
Decrease (increase) in due from related parties	1,252	19,594	(40,000)
Decrease (increase) in inventory	797	584
Increase (decrease) in accounts payable	(37,353)
Increase (decrease) in accrued expenses and other current liabilities	305,214	137,288	491,989	132,827
Increase (decrease) in due to related parties	11,857	73,972	440,455	2,469,320
Net cash used in operating activities	(599,528)	(525,510)	(630,195)	(1,485,313)
Cash flows from investing activities
Long-term equity investment	(17,801)
Net cash used in investing activities	(17,801)
Cash flows from financing activities
Issuance of common stock for acquisition	531,147
Net proceeds from short-term bank loan	1,000,000
Net proceeds from short-term borrowing from third-parties		312,824
Capital contribution from related parties under common control				450,000
Proceeds from convertible notes			800,000
Borrowings from related parties	312,660	50,000	50,000	1,110,000
Repayment of borrowings from related parties	(460,000)	(13,087)	(257,000)
Repayment of bank loans	(10,016)
Net cash provided by financing activities	1,373,791	349,737	593,000	1,560,000
Effect of exchange rate changes on cash and cash equivalents	(1,809)	(40)
Net increase (decrease) in cash, cash equivalents, and restricted cash equivalents	754,653	(175,813)	(37,195)	74,687
Cash, cash equivalents, and restricted cash equivalents
Beginning	226,688	93,332	93,332	18,645
Ending	981,341	174,444	226,688	93,332
Cash paid during the year for:
Income tax	1,250	1,850	1,850	830
Interest expense	$ 26,592	$ 66,914	127,056	86,000
Non-cash financing and investing activities
Common shares issued for employees and consultants			80,000
Common shares issued for due to related parties				5,850,000
Capital contribution from related parties under common control				$ 2,550,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Comprehensive Income	Treasury Stock	Noncontrolling Interest	Total
Balance at Dec. 31, 2016	$ 210,822	$ 4,803,461	$ 11,533,738				$ (6,519,455)
Balance, Shares at Dec. 31, 2016	210,821,647
Issuance of common shares	$ 2,925	5,847,075					5,850,000
Issuance of common shares, Shares	2,925,000
Stock based compensation		85,400					85,400
Capital contribution from related parties under common control		3,070,000					3,070,000
Net loss for the period			(4,242,860)				(4,242,860)
Balance at Dec. 31, 2017	$ 11,875	14,874,924	(6,634,067)	$ 743,763	$ (9,100,000)	$ 806,761
Balance, Shares at Dec. 31, 2017	11,874,814
Issuance of common shares	$ 10	79,990					80,000
Issuance of common shares, Shares	9,990
Stock based compensation		5,626					5,626
Net loss for the period			(601,387)			(112,235)	(713,622)
Cumulative transaction adjustments				64,994			64,994
Balance at Mar. 31, 2018	$ 11,885	14,960,540	(7,235,454)	808,757	(9,100,000)	694,526	140,254
Balance, Shares at Mar. 31, 2018	11,884,804
Balance at Dec. 31, 2017	$ 11,875	14,874,924	(6,634,067)	743,763	(9,100,000)	806,761
Balance, Shares at Dec. 31, 2017	11,874,814
Issuance of common shares	$ 180	79,820					80,000
Issuance of common shares, Shares	179,828
Stock based compensation		28,800					28,800
Net loss for the period			(4,101,303)				(4,101,303)
Balance at Dec. 31, 2018	$ 11,885	14,983,714	(12,209,446)	655,851	(9,100,000)	317,610	(5,340,386)
Balance, Shares at Dec. 31, 2018	11,884,804
Issuance of common shares	$ 1,642	692,577					694,219
Issuance of common shares, Shares	1,642,291
Effects from restructuring	$ 4,167	(4,167)
Effects from restructuring, Shares	4,166,530
Stock based compensation		8,550					8,550
Net loss for the period			(791,671)			(81,646)	(873,317)
Cumulative transaction adjustments				(15,412)			(15,412)
Balance at Mar. 31, 2019	$ 17,694	$ 15,680,674	$ (13,001,117)	$ 640,439	$ (9,100,000)	$ 235,964	$ (5,526,346)
Balance, Shares at Mar. 31, 2019	17,693,625

Organization and Description of

Organization and Description of Business	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	1. ORGANIZATION AND DESCRIPTION OF BUSINESS American BriVision (Holding) Corporation (the "Company" or "Holding entity"), a Nevada corporation, through the Company's operating entity, American BriVision Corporation (the "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 (the "Share Exchange Agreement") was entered into by and among American BriVision (Holding) Corporation, American BriVision Corporation ("BriVision"), and 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 issued 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 were cancelled and retired to treasury. The Acquisition Stock collectively represented 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 (the "Merger"). Pursuant to the Merger, all of the issued and outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921(52,936,583pre-stock split) common shares of the Company and BriVision had become 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 had become 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. Upon the consummation of the Share Exchange, BriVision became our wholly owned subsidiary of the Company. Following the Share Exchange, we have abandoned our prior business plan and we are now pursuing BriVision's historically 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 explore 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. Merger On February 8, 2019, the Company, BioLite Holding, Inc. ("BioLite"), BioKey, Inc. ("BioKey"), BioLite Acquisition Corp., a direct wholly-owned subsidiary of Parent ("Merger Sub 1"), and BioKey Acquisition Corp., a direct wholly-owned subsidiary of Parent ("Merger Sub 2") ( collectively referred to as the "Parties") Pursuant to the terms of the Merger Agreement, BioLite and BioKey became two wholly-owned subsidiaries of the Company on February 8, 2019. ABVC issued an aggregate of 104,558,777 shares (prior to the reverse stock split in 2019) to the shareholders of both BioLite and BioKey under a registration statement on Form S-4 BioLite Holding, Inc. (the "BioLite Holding") was incorporated under the laws of the State of Nevada on July 27, 2016. BioLite BVI, Inc. (the "BioLite BVI"), a wholly owned subsidiary of BioLite Holding, was incorporated in the British Virgin Islands on September 13, 2016. BioLite Holding and BioLite BVI are holding companies and have not carried out substantive business operations of their own. BioLite, Inc., (the "BioLite Taiwan") was incorporated on February 13, 2006 under the laws of Taiwan. BioLite is in the business of developing and commercialization of new botanical drugs with application in central nervous system, autoimmunity, inflammation, hematology, and oncology. In addition, BioLite Taiwan distributes dietary supplements made from extracts of Chinese herbs and Maitake mushroom. In January 2017, BioLite Holding, BioLite BVI, BioLite Taiwan, and certain shareholders of BioLite Taiwan entered into a share purchase / exchange agreement (the "BioLite Share Purchase / Exchange Agreement"). Pursuant to the BioLite Share Purchase / Exchange Agreement, the shareholder participants to the BioLite Share Purchase / Exchange Agreement have sold their equity in BioLite Taiwan and were using the proceeds from such sales to purchase shares of Common Stock of BioLite Holding at the same price per share, resulting in their owning the same number of shares of Common Stock as they owned in the BioLite Taiwan. Upon closing of the Share Purchase/ Exchange Agreement in August 2017, BioLite Holding ultimately owns via BioLite BVI approximately 73% of BioLite Taiwan. The other shareholders who did not enter this Share Purchase/ Exchange Agreement retain their equity ownership in BioLite Taiwan. BioKey, Inc. was incorporated on August 9, 2000 in the State of California. It is engaged primarily in research and development, manufacturing, and distribution of generic drugs and nutraceuticals with strategic partners. BioKey provides a wide range of services, including, API characterization, pre-formulation studies, formulation development, analytical method development, stability studies, IND/NDA/ANDA/510K submissions, and manufacturing clinical trial materials (phase 1 through phase 3) and commercial manufacturing. It also licenses out its technologies and initiates joint research and development processes with other biotechnology, pharmaceutical, and nutraceutical companies. Accounting Treatment of the Merger The Company adopted ASC 805, "Business Combination" to record the merger transactions of BioKey. Since the Company and BioLite Holding are the entities under Dr. Tsung-Shann Jiang's common control, the transaction is accounted for as a restructuring transaction. All the assets and liabilities of BioLite Holding, BioLite BVI, and BioLite Taiwan were transferred to the Company at their respective carrying amounts on the closing date of the Merger. The Company has recast prior period financial statements to reflect the conveyance of BioLite Holding's common shares as if the restructuring transaction had occurred as of the earliest date of the financial statements. All material intercompany accounts, transactions, and profits have been eliminated in consolidation. The nature of and effects on earnings per share (EPS) of nonrecurring intra-entity transactions involving long-term assets and liabilities is not required to be eliminated and EPS amounts have been recast to include the earnings (or losses) of the transferred net assets.	1. ORGANIZATION AND DESCRIPTION OF BUSINESS American BriVision (Holding) Corporation (the "Company" or "Holding entity"), a Nevada corporation, through the Company's operating entity, American BriVision Corporation (the "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 (the "Share Exchange Agreement") was entered into by and among American BriVision (Holding) Corporation, American BriVision Corporation ("BriVision"), and 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 (the "Merger"). Pursuant to the Merger, all of the issued and outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921(52,936,583pre-stock split) common shares of the Company and BriVision has become 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 has become 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 historically 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. Merger As disclosed in a registration statement on Form S-4 collectively referred to as the "Parties") On February 8, 2019, the Parties of the Merger Agreement consummated the Merger transactions. Pursuant to the terms of the Merger Agreement, BioLite and BioKey became two wholly-owned subsidiaries of the Company on February 8, 2019. As of the date of this prospectus, the Company is in the process of issuing shares of its Common Stock as Merger Consideration to the shareholders of BioLite and BioKey pursuant to the registration statement (the "Registration Statement on S-4") on Form S-4

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with the generally accepted accounting principles in the United States of America (the "U.S. GAAP"). All significant intercompany transactions and account balances have been eliminated. 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. Fiscal Year The Company changed its fiscal year from the period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning January 1, 2018. All references herein to a fiscal year prior to December 31, 2017 refer to the twelve months ended September 30th of such year. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. Inventory Inventory consists of raw materials, work-in-process, finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis. Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory obsolescence. Reclassifications Certain classifications have been made to the prior year financial statements to conform to the current year presentation. The reclassification had no impact on previously reported net loss or accumulated deficit. 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. Stock Reverse Split On March 12, 2019, the Board of Directors of the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the "Reverse Split") of both the authorized common stock of the Company (the "Common Stock") and the issued and outstanding Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized the Reverse Split without obtaining approval of the Company's shareholders pursuant to Section 78.207 of Nevada Revised Statutes. On May 3, 2019, the Company filed a certificate of amendment to the Company's articles of incorporation (the "Amendment") to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority ("FINRA") informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information in this Form 10-Q reflect this 1-for-18 reverse stock split. Fair Value Measurements FASB ASC 820, "Fair Value Measurements" defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company's own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes the inputs into three broad levels based on the reliability of the inputs as follows: ● Level 1 – Inputs are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are readily and regularly available. ● Level 2 – Inputs other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Valuations based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant would use in pricing the asset or liability. The carrying values of certain assets and liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory, prepaid expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due to their relatively short maturities. The carrying value of the Company's short-term bank loan, convertible notes payable, and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration to maturity is short. The carrying value of the Company's long-term bank loan approximates fair value because the interest rates approximate market rates that the Company could obtain for debt with similar terms and maturities. 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 March 31, 2019 and December 31, 2018, the Company's cash and cash equivalents amounted $981,341 and $226,688, respectively. Some of the Company's cash deposits are held in financial institutions 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. Restricted Cash Equivalents Restricted cash equivalents primarily consist of cash held in a reserve bank account in Taiwan. As of March 31, 2019 and December 31, 2018, the Company's restricted cash equivalents amounted $16,093. Concentration of Credit Risk The Company's financial instruments that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation and the U.S. Federal Deposit Insurance Corporation's insurance limits. The Company does not enter into financial instruments for hedging, trading or speculative purposes. Revenue Recognition During the fiscal year 2018, the Company adopted Accounting Standards Codification ("ASC"), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company's reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. Based on the Company's review of existing collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant change on the Company's revenue during all periods presented. Pursuant to ASC 606, the Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. The following are examples of when the Company recognizes revenue based on the types of payments the Company receives. Merchandise Sales — Trade discount and allowances Product returns: To date, product allowance and returns have been minimal and, based on its experience, the Company believes that returns of its products will continue to be minimal. Collaborative Revenues — As part of the accounting for these arrangements, the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for R&D personnel costs, discount rates and probabilities of technical and regulatory success. The Company had multiple deliverables under the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and marketing activities. Estimation of the performance periods of the Company's deliverables requires the use of management's judgment. Significant factors considered in management's evaluation of the estimated performance periods include, but are not limited to, the Company's experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing of future revenue recognition. (i) Nonrefundable upfront payments If a license to the Company's intellectual property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue from the related nonrefundable upfront payments based on the relative standalone selling price prescribed to the license compared to the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and the collaboration partners are able to use and benefit from the license. To date, the receipt of nonrefundable upfront fees was solely for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative agreements. (ii) Milestone payments The Company is eligible to receive milestone payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into two categories: (a) events which involve the performance of the Company's obligations under the collaborative agreement with collaboration partners, and (b) events which do not involve the performance of the Company's obligations under the collaborative agreement with collaboration partners. The former category of milestone payments consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that (i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result in additional payments becoming due to the Company, (iii) each of the milestone payments is nonrefundable, (iv) substantial effort is required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments, and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these milestone payments in the period in which the underlying triggering event occurs. (iii) Multiple Element Arrangements The Company evaluates multiple element arrangements to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can provide the undelivered element(s). The Company recognizes arrangement consideration allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the combined unit of accounting over the Company's contractual or estimated performance period for the undelivered elements, which is typically the term of the Company's research and development obligations. If there is no discernible pattern of performance or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional performance method, as applicable, as of the period ending date. At the inception of an arrangement that includes milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company's performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific, clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming all other revenue recognition criteria are met. (iv) Royalties and Profit Sharing Payments Under the collaborative agreement with the collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency is resolved. Property and Equipment Property and equipment is carried at cost net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment under capital leases, generally based on the following useful lives: Estimated Life in Years Buildings and leasehold improvements 5 ~ 50 Machinery and equipment 5 ~ 10 Office equipment 3 ~ 6 Impairment of Long-Lived Assets The Company has adopted Accounting Standards Codification subtopic 360-10, Property, Plant and Equipment ("ASC 360-10"). ASC 360-10 requires that long-lived assets and certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or the fair value less costs to sell. Long-term Equity Investment The Company acquires the equity investments to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the Company does not have control over the investees as: ● Equity method investments when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of the income or loss is recognized monthly and is recorded in gains (losses) on equity investments. ● Non-marketable cost method investments when the equity method does not apply. Significant judgment is required to identify whether an impairment exists in the valuation of the Company's non-marketable equity investments, and therefore the Company considers this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant impact on the investee's fair value. Qualitative analysis of its investments involves understanding the financial performance and near-term prospects of the investee, changes in general market conditions in the investee's industry or geographic area, and the management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates regarding the investees' revenue, costs, and discount rates. The Company's assessment of these factors in determining whether an impairment exists could change in the future due to new developments or changes in applied assumptions. Other-Than-Temporary Impairment The Company's long-term equity investments are subject to a periodic impairment review. Impairments affect earnings as follows: ● Marketable equity securities include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the investee's credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable equity method investments in gains (losses) on equity investments. ● Non-marketable equity investments based on the Company's assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee's ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. Other-than-temporary impairments of equity investments were $0 for the three months ended March 31, 2019 and 2018, respectively. Goodwill The Company evaluates goodwill for impairment annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value. The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment share, and general economic conditions. The Company completed the required testing of goodwill for impairment at the closing of Merger of BioKey on February 8, 2019, and determined that goodwill was impaired because of the current financial condition of the Company and the Company's inability to generate future operating income without substantial sales volume increases, which are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably assured. Research and Development Expenses The Company accounts for the cost of using licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that 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 when incurred. For CDMO business unit, the Company accounts for R&D costs in accordance with Accounting Standards Codification ("ASC") 730, Research and Development ("ASC 730"). Research and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities, including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable advance payment for goods and services that will be used in future research and development activities are expensed when the activity has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into agreements with third parties to provide research and development services, costs are expensed as services are performed. Post-retirement and post-employment benefits The Company's subsidiaries in Taiwan adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the "Act") in Taiwan. Such labor regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker's monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees' salaries to the employees' pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee benefits, which were expensed as incurred, were $4,424 and $5,586 for the three months ended March 31, 2019 and 2018, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits. Stock-based Compensation The Company measures expense associated with all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 "Compensation-Stock Compensation". Total employee stock-based compensation expenses were $0 for the three months ended March 31, 2019 and 2018. The Company accounted for stock-based compensation to non-employees in accordance with FASB ASC Topic 718 "Compensation-Stock Compensation" and FASB ASC Topic 505-50 "Equity-Based Payments to Non-Employees" which requires that the cost of services received from non-employees is measured at fair value at the earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total non-employee stock-based compensation expenses were $8,550 and $5,626 for the three months ended March 31, 2019 and 2018, respectively. Beneficial Conversion Feature From time to time, the Company may issue convertible notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method. 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	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with the generally accepted accounting principles in the United States of America (the "U.S. GAAP"). All significant intercompany transactions and account balances have been eliminated. 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. Fiscal Year The Company changed its fiscal year from the period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning January 1, 2018. All references herein to a fiscal year prior to December 31, 2017 refer to the twelve months ended September 30th of such year. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. Reclassifications Certain classifications have been made to the prior year financial statements to conform to the current year presentation. The reclassification had no impact on previously reported net loss or accumulated deficit. 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. The carrying values of certain assets and liabilities of the Company, such as cash and cash equivalents, due from related parties, accrued expenses, and due to related parties approximate fair value due to their relatively short maturities. The carrying value of the Company's convertible notes payable and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates. 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 December 31, 2018 and 2017, the Company's cash and cash equivalents amounted $40,044 and $93,332, respectively. Some of the Company's cash deposits are held in financial institutions 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. Restricted Cash Equivalents Restricted cash equivalents primarily consist of cash held in a reserve bank account in Taiwan. Concentration of Credit Risk The Company's financial instruments that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation and the U.S. Federal Deposit Insurance Corporation's insurance limits. The Company does not enter into financial instruments for hedging, trading or speculative purposes. Revenue Recognition The Company has yet to realize revenues from operations. During the fiscal year 2018, the Company adopted Accounting Standards Codification ("ASC"), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company's reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. Based on the Company's review of existing collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant change on the Company's revenue during all periods presented. Pursuant to ASC 606, the Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. The following are examples of when the Company recognizes revenue based on the types of payments the Company receives. Collaborative Revenues — As part of the accounting for these arrangements, the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for R&D personnel costs, discount rates and probabilities of technical and regulatory success. The Company had multiple deliverables under the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and marketing activities. Estimation of the performance periods of the Company's deliverables requires the use of management's judgment. Significant factors considered in management's evaluation of the estimated performance periods include, but are not limited to, the Company's experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing of future revenue recognition. (i) Nonrefundable upfront payments If a license to the Company's intellectual property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue from the related nonrefundable upfront payments based on the relative standalone selling price prescribed to the license compared to the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and the collaboration partners are able to use and benefit from the license. To date, the receipt of nonrefundable upfront fees was solely for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative agreements. (ii) Milestone payments The Company is eligible to receive milestone payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into two categories: (a) events which involve the performance of the Company's obligations under the collaborative agreement with collaboration partners, and (b) events which do not involve the performance of the Company's obligations under the collaborative agreement with collaboration partners. The former category of milestone payments consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that (i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result in additional payments becoming due to the Company, (iii) each of the milestone payments is nonrefundable, (iv) substantial effort is required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments, and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these milestone payments in the period in which the underlying triggering event occurs. (iii) Multiple Element Arrangements The Company evaluates multiple element arrangements to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can provide the undelivered element(s). The Company recognizes arrangement consideration allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the combined unit of accounting over the Company's contractual or estimated performance period for the undelivered elements, which is typically the term of the Company's research and development obligations. If there is no discernible pattern of performance or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional performance method, as applicable, as of the period ending date. At the inception of an arrangement that includes milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company's performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific, clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming all other revenue recognition criteria are met. (iv) Royalties and Profit Sharing Payments Under the collaborative agreement with the collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency is resolved. Receivable from Collaboration Partners Receivable from collaboration partners is stated at carrying value less estimates made for doubtful receivables. An allowance for impairment of receivable from collaboration partners is established if the collection of a receivable becomes doubtful. Such receivable becomes doubtful when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter into bankruptcy or financial reorganization, and default or delinquency in payments are considered indicators that the receivable is impaired. The amount of the allowance is the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. Long-term Equity Investment The Company acquires the equity investments to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the Company does not have control over the investees as: ● Equity method investments when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of the income or loss is recognized monthly and is recorded in gains (losses) on equity investments. ● Non-marketable cost method investments when the equity method does not apply. Significant judgment is required to identify whether an impairment exists in the valuation of the Company's non-marketable equity investments, and therefore the Company considers this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant impact on the investee's fair value. Qualitative analysis of its investments involves understanding the financial performance and near-term prospects of the investee, changes in general market conditions in the investee's industry or geographic area, and the management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates regarding the investees' revenue, costs, and discount rates. The Company's assessment of these factors in determining whether an impairment exists could change in the future due to new developments or changes in applied assumptions. Other-Than-Temporary Impairment The Company's long-term equity investments are subject to a periodic impairment review. Impairments affect earnings as follows: ● Marketable equity securities include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the investee's credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable equity method investments in gains (losses) on equity investments. ● Non-marketable equity investments based on the Company's assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee's ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. Other-than-temporary impairments of equity investments were $2,549,451 and $0 for the years ended December 31, 2018 and 2017, respectively. Research and Development Expenses The Company accounts for the cost of using licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that 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 when incurred. Stock-based Compensation The Company measures expense associated with all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 "Compensation-Stock Compensation". Total employee stock-based compensation expenses were $0 for the years ended December 31, 2018 and 2017. The Company accounted for stock-based compensation to non-employees in accordance with FASB ASC Topic 718 "Compensation-Stock Compensation" and FASB ASC Topic 505-50 "Equity-Based Payments to Non-Employees" which requires that the cost of services received from non-employees is measured at fair value at the earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total non-employee stock-based compensation expenses were $28,800 and $155,400 for the years ended December 31, 2018 and 2017, respectively. Beneficial Conversion Feature From time to time, the Company may issue convertible notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method. 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 for the years ended December 31, 2018 and 2017. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition. On December 22, 2017, the SEC issued Staff Accounting Bulletin ("SAB 118"), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC 740 is complete. To the extent that a company's accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional guidance that may be issued by the I.R.S., and actions we may take. The Company is continuing to gather additional information to determine the final impact. For the years ended December 31, 2018 and 2017, the Company's income tax expense amounted $1,850 and $830, respectively. Loss Per Share of Common Stock The Company calculates net loss per share in accordance with ASC Topic 260, "Earnings per Share". Basic loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share excludes all dilutive potential shares if their effect is anti-dilutive. Commitments and Contingencies The Company has adopted ASC Topic 450 "Contingencies" subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss contingencies are accrued by a charge to income when information available before financial statements are issued or are available to be issued indicates that it is probable that an assets had been impaired or a liability had been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably possible that a material loss could be incurred. Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (the "FASB") issued ASU 2016-02, Leases (ASC 842), which was amended by ASU 2018-11, Leases (ASC 842): Targeted Improvements. The new guidance requires lessee recognition on the balance sheet of a right-of-use (ROU) asset and a lease liability, initially measured at the present value of the lease payments. It further requires recognition in the income statement of a single lease cost, calculated so that the cost of the lease is allocated over the lease term generally on a straight-line basis. Finally, it requires classification of all cash payments within operating activities in the statement of cash flows. The standard is effective for public companies for fiscal years beginning after December 15, 2018 and early adoption is permitted. The standard requires a transition adoption election using either 1) a modified retrospective approach with periods prior to the adoption date being recast or 2) a prospective adoption approach with a cumulative-effect adjustment recognized to the opening balance of retained earnings on the adoption date with prior periods not recast. The Company anticipates adopting this standard with an effective date of January 1, 2019 using the prospective adoption approach. The Company has evaluated the changes from this standard to its future financial reporting and disclosures, and has designed and implemented related processes and controls to address these changes. The Company believes the most significant effects relate to (1) the recognition of new ROU assets and lease liabilities on its balance sheet for its office operating lease; and (2) providing significant new disclosures about its leasing activities related to the amount, timing and uncertainty of cash flows arising from leases. The Company is continuing its assessment, which may identify additional impacts this guidance will have on its financial statements and disclosures. On December 22, 2017, the SEC issued Staff Accounting Bulletin ("SAB 118"), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC 740 is complete. In March 2018, the FASB issued ASU 2018-05, Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 (SEC Update), Income Taxes (Topic 740). ASU 2018-05 provides guidance regarding the recording of tax impacts where uncertainty exists, in the period of adoption of the 2017 U.S. Tax Cuts and Jobs Act (the "2017 Tax Act"). In February 2018, the FASB issued Accounting Standards Update No. 2018-02 ("ASU 2018-02"), Income Statement - Reporting Comprehensive Income (Topic 220). The guidance in ASU 2018-02 allows an entity to elect to reclassify the stranded tax effects related to the Tax Cuts and Jobs Act (the Tax Act) of 2017 from accumulated other comprehensive income into retained earnings. ASU 2018-02 is effective

Going Concern

Going Concern	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Going Concern [Abstract]
GOING CONCERN	3. GOING CONCERN The accompanying consolidated 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 $13,001,117 and $12,209,446 as of March 31, 2019 and December 31, 2018, respectively, and incurred net loss of $873,317 and $713,622 for the three months ended March 31, 2019 and 2018, respectively. The Company also had working capital deficiency of $10,907,973 and $10,421,310 at March 31, 2019 and December 31, 2018, respectively. 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 consolidated 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 upon signing of that agreement. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plans to obtain such resources for the Company include (1) obtaining capital from the sale of its equity securities (2) short-term and long-term borrowings from banks and third-parties, and (3) short-term borrowings from stockholders or other related party(ies) when needed. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually to secure other sources of financing and attain profitable operations.	3. GOING CONCERN The accompanying consolidated 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 $19,877,901 and $15,776,598 as of December 31, 2018 and 2017, respectively, and incurred net loss of $4,101,303 and $4,242,860 for the years ended December 31, 2018 and 2017, respectively. The Company also had working capital deficiency of $5,471,951 and $1,756,915 at December 31, 2018 and 2017, respectively. 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 consolidated 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 upon signing of that agreement. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plans to obtain such resources for the Company include (1) obtaining capital from the sale of its equity securities (2) short-term and long-term borrowings from banks and third-parties, and (3) short-term borrowings from stockholders or other related party(ies) when needed. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually to secure other sources of financing and attain profitable operations.

Collaborative Agreements

Collaborative Agreements	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Collaborative Agreements [Abstract]
COLLABORATIVE AGREEMENTS	4. COLLABORATIVE AGREEMENTS Collaborative agreements with BHK (i) On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the "BHK") entered into a co-development agreement, (the "BHK Co-Development Agreement"), pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer (TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the Product in in Asia excluding Japan. On July 27, 2016, BioLite Taiwan and BHK agreed to amend the payment terms of the milestone payment in an aggregate amount of $10 million based on the following schedule: ● Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment ● Upon the first Investigational New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or 10% of total payment ● At the completion of first phase II clinical trial: $1 million, or 10% of total payment ● At the initiation of phase III of clinical trial research: $3 million, or 30% of total payment ● Upon the New Drug Application (NDA) submission: $4 million, or 40% of total payment In December 2015, BHK has paid a non-refundable upfront cash payment of $1 million, or 10% of $10,000,000, upon the signing of BHK Co-Development Agreement. The Company concluded that the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in 2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement. In August 2016, the Company has received the second milestone payment of NT$31,649,000, approximately equivalent to $1 million, and recognized collaboration revenue for the year ended December 31, 2016. As of the date of this prospectus, the Company has not completed the first phase II clinical trial. In addition to the milestone payments, BioLite Taiwan is entitled to receive royalty on 12% of BHK's net sales related to BLI-1401-2 Products. As of March 31, 2019 and December 31, 2018, the Company has not earned the royalty under the BHK Co-Development Agreement. (ii) On December 9, 2015, BioLite Taiwan entered into another two collaborative agreements (the "BHK Collaborative Agreements"), pursuant to which it is collaborative with BHK to co-develop and commercialize BLI-1005 for "Targeting Major Depressive Disorder" (BLI-1005 Products) and BLI-1006 for "Targeting Inflammatory Bowel Disease" (BLI-1006 Products) in Asia excluding Japan for all related intellectual property rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the Product in in Asia excluding Japan. In 2015, the Company recognized the cash receipt in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this BHK Collaborative Agreements. In addition to the total of NT$50 million, approximately equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit. As of March 31, 2019 and December 31, 2018, the Company has not earned the royalty under the BHK Collaborative Agreements. Co-Development agreement with Rgene Corporation, a related party On May 26, 2017, American BriVision Corporation entered into a co-development agreement (the "Co-Dev Agreement") with Rgene Corporation (the "Rgene"), a related party under common control by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 8). Pursuant to Co-Dev Agreement, BriVision and Rgene agreed to co-develop and commercialize certain products that are included in the Sixth Product as defined in the Addendum. Under the terms of the Co-Dev Agreement, Rgene should pay the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation of BriVision's past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. Besides of $3,000,000, the Company is entitled to receive 50% of the future net licensing income or net sales profit earned by Rgene, if any, and any development cost shall be equally shared by both BriVision and Rgene. On June 1, 2017, the Company has delivered all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control by a controlling beneficiary shareholder of Yuangene Corporation and the Company, the Company has recorded the full amount of $3,000,000 in connection with the Co-Dev Agreement as additional paid-in capital during the year ended September 30, 2017. During the year ended December 31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000 in the form of newly issued shares of Rgene's Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share), for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company has determined to fully write off this investment based on the Company's assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic environment, changes in operating structure of Rgene, additional funding requirements, and Rgene's ability to remain in business. However, all projects that have been initiated and scheduled will be continuously managed and supported by the Company and Rgene. Collaborative agreement with BioFirst Corporation, a related party On July 24, 2017, American BriVision Corporation entered into a collaborative agreement (the "BioFirst Collaborative Agreement") with BioFirst Corporation ("BioFirst"), pursuant to which BioFirst granted the Company the global licensing right for medical use of the product (the "Product"): BFC-1401 Vitreous Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of Yuangene Corporation and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 11). Pursuant to the BioFirst Collaborative Agreement, the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst's past research efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive 50% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision and BioFirst. On September 25, 2017, BioFirst has delivered all research, technical data and development data to BriVision. No payment has been made by the Company as of the date of this prospectus. The Company determined to fully expense the entire amount of $3,000,000 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 of $3,000,000 is fully expensed as research and development expense during the year ended September 30, 2017.	4. COLLABORATIVE AGREEMENTS Collaborative agreement with BioLite Inc., a related party On December 29, 2015, American BriVision Corporation entered into a collaborative agreement (the "BioLite Collaborative Agreement") with BioLite Inc. (the "BioLite"), a related party (See Note 8), pursuant to which BioLite granted BriVision sole licensing rights for drug and therapeutic use of five products, including 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 the U.S.A and Canada. Under the BioLite 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 BioLite 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: 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: 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: 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 BriVision shall pay: 30% of total payment. After receiving sixth payment from BriVision, BioLite has to deliver NDA package to BriVision in one week. This BioLite 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. Pursuant to the BioLite Collaborative Agreement, an upfront payment of $3,500,000 (the "Milestone Payment"), which is 3.5% of total payments due under the BioLite Collaborative Agreement, was to be paid by the Company upon signing of that agreement. On May 6, 2016, the Company and BioLite agreed to amend the BioLite Collaborative Agreement, through entry into the Milestone Payment Agreement, whereby the Company agreed to pay the Milestone Payment to BioLite with $2,600,000 in cash and $900,000 in the form of newly issued shares of its 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. Pursuant to the BioLite Collaborative Agreement, the 6.5% of total payment, $6,500,000 shall be made upon the first IND submission which was submitted in March 2016. On February 2017, the Company agreed to pay this amount to BioLite with $650,000 in cash and $5,850,000 in the form of newly issued shares of its Common Stock, at the price of $2.0 per share, for an aggregate number of 2,925,000 shares. The cash payment and shares issuance were completed in February 2017. Pursuant to the BioLite Collaborative Agreement, the 15% of total payment, $15,000,000 shall be made at the completion of first phase II clinical trial. As of December 31, 2018, the first phase II clinical trial research has not completed yet. The Company determined to fully expense the amount of $10,000,000 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. On January 12, 2017, the Company entered into an Addendum (the "Addendum") to the BioLite Collaborative Agreement which was previously entered into with BioLite. Pursuant to the Addendum, the Company and BioLite agreed to include one more product, namely, "Maitake Combination Therapy" as one of the Products defined in the BioLite Collaborative Agreement (the "Sixth Product') and defined the Territory of the Sixth Product to be worldwide and restate the Territory of the Five Products to be the U.S.A and Canada. Co-Development agreement with Rgene Corporation, a related party On May 26, 2017, American BriVision Corporation entered into a co-development agreement (the "Co-Dev Agreement") with Rgene Corporation (the "Rgene"), a related party under common control by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 8). Pursuant to Co-Dev Agreement, BriVision and Rgene agreed to co-develop and commercialize certain products that are included in the Sixth Product as defined in the Addendum. Under the terms of the Co-Dev Agreement, Rgene should pay the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation of BriVision's past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. Besides of $3,000,000, the Company is entitled to receive 50% of the future net licensing income or net sales profit earned by Rgene, if any, and any development cost shall be equally shared by both BriVision and Rgene. On June 1, 2017, the Company has delivered all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control by a controlling beneficiary shareholder of Yuangene Corporation and the Company, the Company has recorded the full amount of $3,000,000 in connection with the Co-Dev Agreement as additional paid-in capital during the year ended September 30, 2017. During the year ended December 31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000 in the form of newly issued shares of Rgene's Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share), for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company has determined to fully write off this investment based on the Company's assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic environment, changes in operating structure of Rgene, additional funding requirements, and Rgene's ability to remain in business. However, all projects that have been initiated and scheduled will be continuously managed and supported by the Company and Rgene (See Note 5). Collaborative agreement with BioFirst Corporation, a related party On July 24, 2017, American BriVision Corporation entered into a collaborative agreement (the "BioFirst Collaborative Agreement") with BioFirst Corporation ("BioFirst"), pursuant to which BioFirst granted the Company the global licensing right for medical use of the product (the "Product"): BFC-1401 Vitreous Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of Yuangene Corporation and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 8). Pursuant to the BioFirst Collaborative Agreement, the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst's past research efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive 50% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision and BioFirst. On September 25, 2017, BioFirst has delivered all research, technical, data and development data to BriVision. No payment has been made by the Company as of the date of this propsectus. The Company determined to fully expense the entire amount of $3,000,000 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 of $3,000,000 is fully expensed as research and development expense during the year ended September 30, 2017.

Inventory

Inventory	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
INVENTORY	5. INVENTORY Inventory consists of the following: Mar 31, December 31, (Unaudited) Merchandise $ 521 $ 1,318 Finished goods 91,891 100,736 Work-in-process 20,057 20,243 Raw materials 56,171 56,691 Allowance for inventory valuation and obsolescence loss (168,119 ) (177,670 ) Inventory, net $ 521 $ 1,318

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	6. PROPERTY AND EQUIPMENT Property and equipment as of March 31, 2019 and December 31, 2018 are summarized as follows: March 31, December 31, (UNAUDITED) Land $ 360,081 $ 363,416 Buildings and leasehold improvements 2,115,155 290,403 Machinery and equipment 1,236,493 87,356 Office equipment 27,178 21,292 Subtotal 3,738,907 762,467 Less: accumulated depreciation (3,191,387 ) (252,401 ) Property and equipment, net $ 547,520 $ 510,066 Depreciation expenses were $13,940 and $11,420 for the three months ended March 31, 2019 and 2018, respectively.

Long-Term Investments

Long-Term Investments	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Long-Term Investment [Abstract]
LONG-TERM INVESTMENTS	7. LONG-TERM INVESTMENTS (1) The ownership percentages of each investee are listed as follows: Ownership percentage March 31, December 31, Accounting Name of related party 2019 2018 treatment Braingenesis Biotechnology Co., Ltd. 0.17 % 0.17 % Cost Method Genepharm Biotech Corporation 0.72 % 0.72 % Cost Method BioHopeKing Corporation 7.13 % 7.13 % Cost Method BioFirst Corporation 16.14 % 15.84 % Equity Method Rgene 31.63 % 31.62 % Equity Method (2) The extent the investee relies on the company for its business are summarized as follows: Name of related party The extent the investee relies on the Company for its business Braingenesis Biotechnology Co., Ltd. No specific business relationship Genepharm Biotech Corporation No specific business relationship BioHopeKing Corporation Collaborating with the Company to develop and commercialize drugs BioFirst Corporation Loaned from the investee and provides research and development support service Rgene Collaborating with the Company to develop and commercialize drugs (3) Long-term investment mainly consists of the following: March 31, December 31, (Unaudited) Non-marketable Cost Method Investments, net Braingenesis Biotechnology Co., Ltd. $ 7,147 $ 7,213 Genepharm Biotech Corporation 21,819 22,021 BioHopeKing Corporation 1,938,480 1,956,429 Sub total 1,967,446 1,985,663 Equity Method Investments, net BioFirst Corporation 1,440,317 1,502,506 Rgene Corporation - - Total $ 3,407,763 $ 3,488,169 (a) BioFirst Corporation (the “BioFirst): The Company holds an equity interest in BioFirst Corporation, (the “BioFirst”), accounting for its equity interest using the equity method to accounts for its equity investment as prescribed in ASC 323, Investments—Equity Method and Joint Ventures (“ASC 323”). Equity method adjustments include the Company’s proportionate share of investee’s income or loss and other adjustments required by the equity method. As of March 31, 2019 and December 31, 2018, the Company owns 16.14% and 15.84% common stock shares of BioFirst, respectively. Summarized financial information for the Company’s equity method investee, BioFirst, is as follows: Balance Sheet March 31, December 31, (Unaudited) Current Assets $ 7,324,390 $ 7,551,898 Noncurrent Assets 1,639,340 1,608,460 Current Liabilities 1,805,325 1,648,206 Noncurrent Liabilities 36,502 - Shareholders’ Equity 7,121,903 7,512,152 Statement of operation Three Months Ended 2019 2018 (Unaudited) Net sales $ 10,334 $ 10,022 Gross profit 1,882 2,372 Net loss (307,034 ) (178,294 ) Share of losses from investments accounted for using the equity method (66,205 ) (38,567 ) (b) Rgene Corporation (the “Rgene”) Both Rgene and the Company are under common control by Dr. Tsung-Shann Jiang, the CEO and chairman of the Company. Since Dr. Tsung-Shann Jiang is able to exercise significant influence, but not control, over the Rgene, the Company determined to use the equity method to accounts for its equity investment as prescribed in ASC 323, Investments—Equity Method and Joint Ventures (“ASC 323”). Equity method adjustments include the Company’s proportionate share of investee’s income or loss and other adjustments required by the equity method. As of March 31, 2019 and December 31, 2018, the Company owns 31.63% and 31.62% Common Stock shares of Rgene, respectively. Summarized financial information for the Company’s equity method investee, Rgene, is as follows: Balance Sheets March 31, December 31, (Unaudited) Current Assets $ 94,305 $ 98,168 Noncurrent Assets 39,541 14,779 Current Liabilities 292,588 261,685 Noncurrent Liabilities 11,424 - Shareholders’ Equity (Deficit) (170,166 ) (148,738 ) Statement of operations Three Months Ended 2019 2018 (Unaudited) Net sales $ - $ - Gross Profit - - Net loss (22,662 ) (36,041 ) Share of loss from investments accounted for using the equity method - - (4) Disposition of long-term investment During the year ended December 31, 2018, the Company sold 552,000 shares of common stock of BioHopeKing Corporation (the “BHK”) at prices ranging from NT$25, equivalent $0.82, to NT$32, equivalent $1.05, to two directors of BHK and 25 individuals. As a result of the transactions, the Company recognized investment loss of $395,476 for the same period. On October 15, 2018 and November 2, 2018, the Company subsequently purchased an aggregate of 200,000 and 366,200 shares of common stock of BHK at NT$10, equivalent to $0.33, and NT$50, equivalent $1.64, from one of directors of BHK and eleven shareholders of BHK, respectively. The percentage of ownership accordingly increased to 7.13% as of March 31, 2019 and December 31, 2018. (5) Losses on Equity Investments The components of losses on equity investments for each period were as follows: Three Months Ended 2019 2018 (Unaudited) Share of equity method investee losses $ (66,205 ) $ (38,567 ) Impairments - - Total losses on equity investments $ (66,205 ) $ (38,567 )	5. LONG-TERM INVESTMENT On December 24, 2018, the Company received the remaining balance of $2,550,000 in the form of newly issued shares of Rgene's Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share), for an aggregate number of 1,530,000 shares(See Note 4). As of December 31, 2018, the Company owns 23.90% common stock shares of Rgene, accounting for its equity interest using the equity method to its equity investment as prescribed in ASC 323, Investments—Equity Method and Joint Ventures ("ASC 323"). Equity method adjustments include the Company's proportionate share of investee's income or loss and other adjustments required by the equity method. (1) The ownership percentages of the investee are listed as follows: Ownership percentage December 31, December 31, Accounting Name of related party 2018 2017 treatment Rgene Corporation 23.90 % N/A Equity Method (2) The extent the investee relies on the company for its business are summarized as follows: Name of related party The extent the investee relies on the Company for its business Rgene Corporation Collaborating with the Company to develop and commercialize drugs (3) Long-term investment mainly consists of the following: December 31, December 31, 2018 2017 Equity Method Investments, net of impairment Rgene Corporation $ - N/A Total $ - N/A (4) Summarized financial information for the Company's equity method investee, Rgene, is as follows: Balance Sheets December 31, 2018 December 31, 2017 Current Assets $ 98,168 N/A Noncurrent Assets 14,779 N/A Current Liabilities 261,685 N/A Shareholders' Deficit (148,738 ) N/A Statements of operation For the Years Ended December 31, 2018 2017 Net sales $ - N/A Gross Profit - N/A Net loss (120,065 ) N/A Share of loss from investments accounted for using the equity method (549 ) N/A (5) Losses on Equity Investments The components of losses on equity investments for each period were as follows: For the Years Ended 2018 2017 Share of equity method investee losses $ (549 ) N/A Impairments (2,549,451 ) N/A Total losses on equity investments $ (2,550,000 ) N/A

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2018
Payables and Accruals [Abstract]
ACCRUED EXPENSES	6. ACCRUED EXPENSES Accrued expenses as of December 31, 2018 and 2017 consisted of: December 31, December 31, Accrued payroll $ 444,400 $ 110,800 Accrued rent 4,941 Accrued interest expense – related party (Note 7) 18,868 17,460 Accrued expenses 87,240 42,667 Total $ 555,449 $ 170,927

Convertible Notes Payable

Convertible Notes Payable	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Convertible Notes Payable [Abstract]
CONVERTIBLE NOTES PAYABLE	8. CONVERTIBLE NOTES PAYABLE On May 9, 2018, the Company issued an eighteen-month term unsecured convertible promissory note (the "Yu and Wei Note") in an aggregate principal amount of $300,000 to Guoliang Yu and Yingfei Wei Family Trust (the "Yu and Wei"), pursuant to which the Company received $300,000. The Yu and Wei Note bears interest at 8% per annum. The Company shall pay to the Yu and Wei an amount in cash representing all outstanding principal and accrued and unpaid interest on the Eighteenth (18) month anniversary of the issuance date of the Yu and Wei Note, which is on November 8, 2019. In the event that the Company raises gross proceeds from the sale of its common stock of at least $5,000,000 (an "Equity Offering") then within five days of the closing for such offering, the Company must repay the outstanding amount of this Yu and Wei Note. At any time from the date hereof until this Yu and Wei Note has been satisfied, the Yu and Wei may convert the unpaid and outstanding principal plus any accrued and unpaid interest and or default interest, if any, into shares of the Company's common stock at a conversion price (the "Conversion Price") equal to the lower of (i) $2.00 per share (the "Fixed Conversion Price"), subject to adjustment or (ii) 80% of the per share offering price (the "Alternative Conversion Price") of any completed equity offering of the Company in an amount exceeding $500,000 that occurs when any part of the Yu and Wei Note is outstanding, subject to adjustments set forth in the Yu and Wei Note. In accordance with FASB ASC 470-20, the Company recognized none of the intrinsic value of embedded beneficial conversion feature present in the Yu and Wei Note as of March 31, 2019. On June 27, 2018, the Company issued an eighteen-month term unsecured convertible promissory note (the "Keypoint Note") in the aggregate principal amount of $250,000 to Keypoint Technology Ltd. ("Keypoint"), a related party, pursuant to which the Company received $250,000. The Keypoint Note bears interest at 8% per annum. The Company shall pay to the Keypoint an amount in cash representing all outstanding principal and accrued and unpaid interest on the Eighteenth (18) month anniversary of the issuance date of the Keypoint Note, which is on December 26, 2019. In the event that the Company raises gross proceeds from the sale of its common stock of at least $5,000,000 (an "Equity Offering") then within five days of the closing for such offering, the Company must repay the outstanding amount of this Keypoint Note. At any time from the date hereof until this Keypoint Note has been satisfied, Keypoint may convert the unpaid and outstanding principal plus any accrued and unpaid interest and or default interest, if any, into shares of the Company's common stock at a conversion price (the "Conversion Price") equal to the lower of (i) $2.00 per share (the "Fixed Conversion Price"), subject to adjustment or (ii) 80% of the per share offering price (the "Alternative Conversion Price") of any completed equity offering of the Company in an amount exceeding $500,000 that occurs when any part of the Keypoint Note is outstanding, subject to adjustments set forth in the Keypoint Note. In accordance with FASB ASC 470-20, the Company recognized none of the intrinsic value of embedded beneficial conversion feature present in the Keypoint Note as of March 31, 2019. On August 25, 2018, the Company issued an eighteen-month term unsecured convertible promissory note (the "Odaira Note") in the aggregate principal amount of $250,000 to the Company's director, Yoshinobu Odaira. ("Odaira), pursuant to which the Company received $250,000 on November 29, 2018. The Odaira Note bears interest at 8% per annum. The Company shall pay to the Odaira an amount in cash representing all outstanding principal and accrued and unpaid interest on the Eighteenth (18) month anniversary of the issuance date of the Odaira Note, which is on February 24, 2020. In the event that the Company raises gross proceeds from the sale of its common stock of at least $5,000,000 (an "Equity Offering") then within five days of the closing for such offering, the Company must repay the outstanding amount of this Odaira Note. At any time from the date hereof until this Odaira Note has been satisfied, Odaira may convert the unpaid and outstanding principal plus any accrued and unpaid interest and or default interest, if any, into shares of the Company's common stock at a conversion price (the "Conversion Price") equal to the lower of (i) $2.00 per share (the "Fixed Conversion Price"), subject to adjustment or (ii) 80% of the per share offering price (the "Alternative Conversion Price") of any completed equity offering of the Company in an amount exceeding $500,000 that occurs when any part of the Odaira Note is outstanding, subject to adjustments set forth in the Odaira Note. In accordance with FASB ASC 470-20, the Company recognized none of the intrinsic value of embedded beneficial conversion feature present in the Odaira Note as of March 31, 2019. As of March 31, 2019 and December 31, 2018, the aggregate carrying values of the convertible debentures were $800,000 and accrued convertible interest was $43,467 and $27,467, respectively. Total interest expenses in connection with the above convertible notes payable were $16,000 and $0 for the three months ended March 31 2019 and 2018, respectively.	7. CONVERTIBLE NOTES PAYABLE On May 9, 2018, the Company issued an eighteen-month term unsecured convertible promissory note (the "Yu and Wei Note") in an aggregate principal amount of $300,000 to Guoliang Yu and Yingfei Wei Family Trust (the "Yu and Wei"), pursuant to which the Company received $300,000. The Yu and Wei Note bears interest at 8% per annum. The Company shall pay to the Yu and Wei an amount in cash representing all outstanding principal and accrued and unpaid interest on the Eighteenth (18) month anniversary of the issuance date of the Yu and Wei Note, which is on November 8, 2019. In the event that the Company raises gross proceeds from the sale of its common stock of at least $5,000,000 (an "Equity Offering") then within five days of the closing for such offering, the Company must repay the outstanding amount of this Yu and Wei Note. At any time from the date hereof until this Yu and Wei Note has been satisfied, the Yu and Wei may convert the unpaid and outstanding principal plus any accrued and unpaid interest and or default interest, if any, into shares of the Company's common stock at a conversion price (the "Conversion Price") equal to the lower of (i) $2.00 per share (the "Fixed Conversion Price"), subject to adjustment or (ii) 80% of the per share offering price (the "Alternative Conversion Price") of any completed equity offering of the Company in an amount exceeding $500,000 that occurs when any part of the Yu and Wei Note is outstanding, subject to adjustments set forth in the Yu and Wei Note. In accordance with FASB ASC 470-20, the Company recognized none of the intrinsic value of embedded beneficial conversion feature present in the Yu and Wei Note as of December 31, 2018. On June 27, 2018, the Company issued an eighteen-month term unsecured convertible promissory note (the "Keypoint Note") in the aggregate principal amount of $250,000 to Keypoint Technology Ltd. ("Keypoint"), a related party, pursuant to which the Company received $250,000. The Keypoint Note bears interest at 8% per annum. The Company shall pay to the Keypoint an amount in cash representing all outstanding principal and accrued and unpaid interest on the Eighteenth (18) month anniversary of the issuance date of the Keypoint Note, which is on December 26, 2019. In the event that the Company raises gross proceeds from the sale of its common stock of at least $5,000,000 (an "Equity Offering") then within five days of the closing for such offering, the Company must repay the outstanding amount of this Keypoint Note. At any time from the date hereof until this Keypoint Note has been satisfied, Keypoint may convert the unpaid and outstanding principal plus any accrued and unpaid interest and or default interest, if any, into shares of the Company's common stock at a conversion price (the "Conversion Price") equal to the lower of (i) $2.00 per share (the "Fixed Conversion Price"), subject to adjustment or (ii) 80% of the per share offering price (the "Alternative Conversion Price") of any completed equity offering of the Company in an amount exceeding $500,000 that occurs when any part of the Keypoint Note is outstanding, subject to adjustments set forth in the Keypoint Note. In accordance with FASB ASC 470-20, the Company recognized none of the intrinsic value of embedded beneficial conversion feature present in the Keypoint Note as of December 31, 2018. On August 25, 2018, the Company issued an eighteen-month term unsecured convertible promissory note (the "Odaira Note") in the aggregate principal amount of $250,000 to the Company's director, Yoshinobu Odaira. ("Odaira), pursuant to which the Company received $250,000 on November 29, 2018. The Odaira Note bears interest at 8% per annum. The Company shall pay to the Odaira an amount in cash representing all outstanding principal and accrued and unpaid interest on the Eighteenth (18) month anniversary of the issuance date of the Odaira Note, which is on February 24, 2020. In the event that the Company raises gross proceeds from the sale of its common stock of at least $5,000,000 (an "Equity Offering") then within five days of the closing for such offering, the Company must repay the outstanding amount of this Odaira Note. At any time from the date hereof until this Odaira Note has been satisfied, Odaira may convert the unpaid and outstanding principal plus any accrued and unpaid interest and or default interest, if any, into shares of the Company's common stock at a conversion price (the "Conversion Price") equal to the lower of (i) $2.00 per share (the "Fixed Conversion Price"), subject to adjustment or (ii) 80% of the per share offering price (the "Alternative Conversion Price") of any completed equity offering of the Company in an amount exceeding $500,000 that occurs when any part of the Odaira Note is outstanding, subject to adjustments set forth in the Odaira Note. In accordance with FASB ASC 470-20, the Company recognized none of the intrinsic value of embedded beneficial conversion feature present in the Odaira Note as of December 31, 2018. As of December 31, 2018, the aggregate carrying values of the convertible debentures and accrued convertible interest were $800,000 and $27,467, respectively. Interest expense was $27,467 and $0 for the years ended December 31, 2018 and 2017, respectively.

Bank Loans

Bank Loans	3 Months Ended
	Mar. 31, 2019
Bank Loans
BANK LOANS	9. BANK LOANS (1) Short-term bank loan consists of the following: March 31, December 31, 2019 2018 Cathay United Bank $ 243,000 $ 245,250 CTBC Bank 648,000 654,000 Cathay Bnak 1,000,000 - Total $ 1,891,000 $ 899,250 Cathay United Bank On June 28, 2016, BioLite Taiwan and Cathay United Bank entered into a one-year bank loan agreement (the "Cathay United Loan Agreement") in an amount of NT$7,500,000, equivalent to $243,000. The term started June 28, 2016 with maturity date at June 28, 2017. The loan balance bears interest at a floating rate of prime rate plus 1.15%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. On September 6, 2017, BioLite Taiwan extended the Cathay United Loan Agreement for one year, which was due on September 6, 2018, with the principal amount of NT$7,500,000, equivalent to $243,000. On October 1, 2018, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $243,0050 for one year, which is due on September 6, 2019. As of March 31, 2019 and December 31, 2018, the effective interest rates per annum were 2.22%. The loan is collateralized by the building and improvement of BioLite Taiwan, and is also personal guaranteed by the chairman of BioLite Taiwan. Interest expenses were $1,330 and $1,402 for the three months ended March 31, 2019 and 2018, respectively. CTBC Bank On June 12, 2017 and July 19, 2017, BioLite Taiwan and CTBC Bank entered into short-term saving secured bank loan agreements (the "CTBC Loan Agreements") in an amount of NT$10,000,000, equivalent to $324,000, and NT$10,000,000, equivalent to $324,000, respectively. Both two loans with the same maturity date at January 19, 2018. In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC for one year. On January 18, 2019, BioLite Taiwan and CTBC Bank agreed to extend the loan with a new maturity date, which is July 18, 2019. The loan balances bear interest at a fixed rate of 1.63% per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This loan is also personal guaranteed by the chairman of BioLite Taiwan and BioFirst. Interest expenses were $2,604 and $2,736 for the three months ended March 31, 2019 and 2018, respectively. Cathay Bank During the three months ended March 31, 2019, the Company received a loan in aggregate of $1,000,000 from Cathay Bank (the "Bank") pursuant to a business loan agreement (the "Cathay Loan Agreement") entered by and between the Company and Bank on January 8, 2019 and a promissory note (the "Note") executed by the Company on the same day. The Cathay Loan Agreement provides for a revolving line of credit in the principal amount of $1,000,000 with a maturity date (the "Maturity Date") of January 1, 2020. The Note executed in connection with the Cathay Loan Agreement bears an interest rate (the "Regular Interest Rate") equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal (the "Index") and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%) plus the Regular Interest Rate. In connection with the Note and Cathay Loan Agreement, on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the "Guaranty") to guaranty the loans for the Company pursuant to the Cathay Loan Agreement and Note, severally and individually, in the amount not exceeding $500,000 each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey, Inc, which became a wholly-owned subsidiaries of the Company effective by operation of law on or about February 5, 2019. In addition, on January 8, 2019, each of the Company and BriVision, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the "Cathay Security Agreement") to secure the loans under the Cathay Loan Agreement and the Note. Pursuant to the Cathay Security Agreements, each of the Company and BriVision (each, a "Grantor", and collectively, the "Grantors") granted security interest in the collaterals as defined therein, comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. Interest expenses were $9,527 and $0 for the three months ended March 31, 2019 and 2018, respectively. (2) Long-term bank loan consists of the following: March 31, December 31, 2019 2018 Cathay United Bank $ 45,076 $ 55,092 Less: current portion of long-term bank loan (39,688 ) (39,835 ) Total $ 5,388 $ 15,257 On April 30, 2010, BioLite Taiwan entered into a seven-year bank loan of NT$8,900,000, equivalent to $288,360, with Cathay United Bank. The term started April 30, 2010 with maturity date at April 30, 2017. On April 30, 2017, BioLite Taiwan extended the original loan agreement for additional three years with the new maturity date at April 30, 2020. The loan balance bears interest at a floating rate of prime rate plus variable rates from 0.77% to 1.17%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. As of March 31, 2019 and December 31, 2018, the actual interest rates per annum were 2.24%. The loan is collateralized by the building and improvement of BioLite Taiwan, and is also personal guaranteed by the chairman of BioLite Taiwan. Interest expenses were $284 and $680 for the three months ended March 31, 2019 and 2018, respectively.

Notes Payable

Notes Payable	3 Months Ended
	Mar. 31, 2019
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 10. NOTES PAYABLE On November 27, 2017, BioLite Taiwan and Cheng-Chi International Co., Ltd., a Taiwanese company, entered into a promissory note for borrowing an aggregate amount of NT$6,000,000, equivalent to $196,200, for the period from November 27, 2017 to January 11, 2018. The principal of promissory note bears interest at 12% per annum. This promissory note is secured by 700,000 Common Stock shares of ABVC and is also personal guaranteed by the Company's chairman. On January 11, 2018, the principal and accrued interest totaling NT$6,090,000, equivalent to $199,143, has been paid in full. On March 27, 2018, BioLite Taiwan and two individuals entered into a promissory note, (the "Hsu and Chow Promissory Note"), for borrowing an aggregate amount of NT$4,660,000, equivalent to $152,382, for the period from March 27, 2018 to June 26, 2018. On September 26, 2018, the company extended the original loan agreement through December 26, 2018. As of the date of this prospectus, BioLite Taiwan and Hsu and Chow are still negotiating to extend this promissory note. The principal of the Hsu and Chow Promissory Note bears interest at 13.6224% per annum. This Hsu and Chow Promissory Note was secured by common stock shares of ABVC and was also personal guaranteed by the Company's chairman. Interest expense was $5,085 and $1,807 for the three months ended March 31, 2019 and 2018, respectively. As of March 31, 2019, BioLite Taiwan also entered various unsecured loan agreements bearing interest at fixed rates between 12% and 13.6224% per annum with three individuals to advance in aggregate of NT$10,750,000, equivalent to $348,300, for working capital purpose. The term of the loan varies from one month to three months with various maturity dates through May 25, 2018. As of the date of this prospectus, BioLite Taiwan is still in discussion with the three individuals with respect to the terms of extension for the unsecured loans. Interest expense was $10,768 and $8,834 for the three months ended March 31, 2019 and 2018, respectively. On December 27, 2018, BioLite Taiwan issued a promissory note of NT$450,000, equivalent to $14,715, to Taipei Veterans General Hospital to repay the clinical experiment costs. The note has been paid in full on January 2, 2019.

Related Parties Transactions

Related Parties Transactions	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTIES TRANSACTIONS	11. RELATED PARTIES TRANSACTIONS The related parties of the company with whom transactions are reported in these financial statements are as follows: Name of entity or Individual Relationship with the Company and its subsidiaries BioFirst Corporation (the "BioFirst") Entity controlled by controlling beneficiary shareholder of Yuangene BioFirst (Australia) Pty Ltd. (the "BioFirst (Australia)") 100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene Lion Arts Promotion Inc. (the "LION") Controlling shareholder of BioLite Inc. LionGene Corporation (the "LionGene") Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene Rgene Corporation (the "Rgene") Shareholder of the Company; entity controlled by controlling beneficiary shareholder of Yuangene Yuangene Corporation (the "Yuangene") Controlling beneficiary shareholder of the Company AsianGene Corporation (the "AsianGene") Shareholder; entity controlled by controlling beneficiary shareholder of Yuangene Keypoint Technology Ltd. (the "Keypoint') The Chairman of Keypoint is Eugene Jiang's mother. Yoshinobu Odaira (the "Odaira") Director of the Company GenePharm Inc. (the "GenePharm") Mr. George Lee, the Director and Chairman of Biokey, is the Chairman of Genepharm. Mr. Tsung-Shann Jiang, Ms. Shu-Ling Jiang and Mr. Eugene Jiang (the "Jiangs") Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the chairman and CEO of the BioLite Inc. and the President and a member of board of directors of BioFirst, Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang's wife, is a member of board of directors of the Company and the chairman of LION and BioFirst. Mr. Eugene Jiang is Mr. and Ms. Jiang's son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. Accounts receivable – related parties Accounts receivable due from related parties consisted of the following as of the periods indicated: March 31, December 31, 2019 2018 GenePharm Inc. $ 142,265 $ - Total $ 142,265 $ - Due from related parties Amount due from related parties consisted of the following as of the periods indicated: March 31, December 31, 2019 2018 Rgene Corporation $ 17,550 $ 19,477 BioFirst (Australia) $ 40,675 $ 40,000 Total $ 58,225 $ 59,477 Due to related parties Amount due to related parties consisted of the following as of the periods indicated: March 31, December 31, 2019 2018 Lion Arts Promotion Inc. $ 64,964 $ 65,495 LionGene Corporation 430,940 458,348 BioFirst Corporation 6,248,105 6,428,643 AsianGene Corporation 160,000 160,000 YuanGene Corporation 92,690 92,690 The Jiangs 598,085 539,920 Total $ 7,594,784 $ 7,745,096 Related party transactions (1) On January 26, 2017, BriVision and BioFirst entered into a loan agreement for a total commitment (non-secured indebtedness) of $950,000 to meet its working capital needs. On February 2, 2019, BriVision and BioFirst agreed to extend the remaining loan balance of $693,000 for one year matured on February 1, 2020. Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum) and the Company is required to pay interest monthly to the lender. As of March 31, 2019 and December 31, 2018, the outstanding loan balance is $233,000 and $692,980, and accrued interest was $11,971 and $281, respectively. Interest expenses in connection with this loan were $11,710 and $9,500 for the three months ended March 31, 2019 and 2018, respectively. (2) On September 28, 2017, October 31, 2017, and November 13, 2017, BioLite Taiwan and BioFirst entered into three loan agreements for a total amount of NTD$27,800,000, equivalent to $900,720, to meet its working capital needs. Under the terms of the loan agreements, the loans bear interest at 1% per month (or equivalent to 12% per annum). BioLite Taiwan repaid NTD$7,500,000, equivalent to $243,000, of the loan in 2018. The remaining balance was NTD$20,300,000, equivalent to $657,720 with the interest rate and term remain unchanged. The three loans will be matured on September 27, 2019, October 30, 2019, and November 12, 2019, respectively. As of March 31, 2019 and December 31, 2018, the outstanding loan balance was $657,720 and $663,810, and accrued interest was $146,274 and $127,976, respectively. Interest expenses in connection with this loan were $19,472 and $28,500 for the three months ended March 31, 2019 and 2018, respectively. (3) On April 12, 2017, BioLite BVI and BioFirst entered into a loan agreement for NTD$30,000,000, equivalent to $972,000 to meet its working capital needs. Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum). BioLite BVI and BioFirst extended the loan with the same interest rate and amount for one year. The loan will be matured on May 11, 2019. As of March 31, 2019 and December 31, 2018, the outstanding loan balance was $972,000 and $981,000, and accrued interest was $250,771 and $222,000, respectively. Interest expenses in connection with this loan were $28,771 and $29,978 for the three months ended March 31, 2019 and 2018, respectively. (4) On July 24, 2017, BriVision entered into a collaborative agreement (the "BioFirst Collaborative Agreement") with BioFirst (See Note 4). On September 25, 2017, BioFirst has delivered all research, technical, data and development data to BriVision, and the Company has recorded the full amount of $3,000,000 due to BioFirst. No payment has been made by the Company as of the date of this prospectus. (5) As of March 31, 2019, BioFirst has also advanced funds to the Company for working capital purpose. The advances bear 0% interest rate and are due on demand. As of March 31, 2019, the outstanding advance balance was $517,949. (6) In September 2017, AsianGene entered an investment and equity transfer agreement (the "Investment and Equity Transfer Agreement") with Everfront Biotech Inc. (the "Everfront"), a third party. Pursuant to the Investment and Equity Transfer Agreement, Everfront agreed to purchase 2,000,000 common shares of the Company owned by AsianGene at $1.60 per share in a total amount of $3,200,000, of which $160,000 is due before September 15, 2017 and the remaining amount of $3,040,000 is due before December 15, 2017. AsianGene also agreed to loan the proceeds to the Company for working capital purpose. The non-secured loan bears 0% interest rate and is due on demand. As of March 31, 2019 and December 31, 2018, the outstanding loan balance was $160,000 and accrued interest was $17,600 and $12,866, respectively. Interest expenses in connection with this loan were $4,734 and $3,945 for the three months ended March 31, 2019 and 2018, respectively. (7) As of March 31, 2019 and December 31, 2018, YuanGene Corporation has advanced an aggregate amount of $42,690 to the Company for working capital purpose. The advances bear 0% interest rate and are due on demand. (8) On January 18, 2018, the Company and YuanGene entered into a loan agreement for a total of $50,000 to meet its working capital needs. Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum) and the Company is required to pay interest monthly to the lender. The maturity date of this loan is January 19, 2019. As of March 31, 2019 and December 31, 2018, the outstanding loan balance was $50,000 and accrued interest was $7,200 and $5,721, respectively. Interest expenses in connection with this loan were $1,479 and $1,200 for the three months ended March 31, 2019 and 2018, respectively. (9) On June 27, 2018, the Company issued an eighteen-month term unsecured convertible promissory note (the "Keypoint Note") in the aggregate principal amount of $250,000 to Keypoint Technology Ltd. ("Keypoint") (See Note 8). The Company received $250,000 which bears interest at 8% per annum. Interest expenses in connection with this Keypoint Note were $5,000 and $0 for the three months ended March 31, 2019 and 2018, respectively. (10) On August 25, 2018, the Company issued an eighteen-month term unsecured convertible promissory note (the "Odaira Note") in the aggregate principal amount of $250,000 to Yoshinobu Odaira ("Odaira") (See Note 8). The Company received $250,000 on November 29, 2018 which bears interest at 8% per annum. Interest expense in connection with this Odaira Note was $5,000 and $0 for the three months ended March 31, 2019 and 2018, respectively. (11) As of March 31, 2019, Mr. Tsung-Shann Jiang and Ms. Shu-Ling Jiang have also advanced funds to the Company for working capital purpose. The advances bears interest at 1% per month (or equivalent to 12% per annum) and are due on demand. As of March 31, 2019, the outstanding advance balance was $157,140 and the accrued interest was $10,454. (12) As of March 31, 2019, LION, LionGene, and the Jiangs have also advanced funds to the Company for working capital purpose. The advances bear 0% interest rate and are due on demand. As of March 31, 2019, the outstanding advance balances in aggregate were $926,395.	8. RELATED PARTIES TRANSACTIONS The related parties of the company with whom transactions are reported in these financial statements are as follows: Name of entity or Individual Relationship with the Company and its subsidiaries BioLite Inc. (the "BioLite") Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene BioFirst Corporation (the "BioFirst") Entity controlled by controlling beneficiary shareholder of YuanGene BioFirst (Australia) Pty Ltd. (the BioFirst (Australia)") 100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene Rgene Corporation (the "Rgene") Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene LionGene Corporation (the "LionGene") Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene YuanGene Corporation (the "YuanGene") Controlling beneficiary shareholder of the Company AsianGene Corporation (the "AsianGene") Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene Eugene Jiang Former President and Chairman Keypoint Technology Ltd. (the "Keypoint') The Chairman of Keypoint is Eugene Jiang's mother. Yoshinobu Odaira (the "Odaira") Director of the Company Euro-Asia Investment & Finance Corp Ltd. (the "Euro-Asia") Shareholder of the Company Kimho Consultants Co., Ltd. (the "Kimho") Shareholder of the Company BioKey, Inc. (the "BioKey") One of wholly-owned subsidiaries of ABVC upon closing of the Mergers on February 8, 2019 Other receivable - related parties Amount due from related parties consisted of the following as of the periods indicated: December 31, December 31, 2018 2017 BioFirst (Australia) $ 40,000 $ - Total $ 40,000 $ - Due to related parties Amount due to related parties consisted of the following as of the periods indicated: December 31, December 31, 2018 2017 BioLite Inc. $ 58,684 $ 109,220 BioFirst Corporation 4,151,301 3,957,000 AsianGene Corporation 160,000 160,000 YuanGene Corporation 92,690 3,000 Eugene Jiang 100 100 Total $ 4,462,775 $ 4,229,320 Related party transactions (1) During the years ended December 31, 2018 and 2017, BioLite has advanced funds to the Company for working capital purpose. The advances bear 0% interest rate and are due on demand. As of December 31,2018 and 2017, the outstanding advance balance was $58,684 and $109,2220, respectively. (2) On January 26, 2017, the Company and BioFirst entered into a loan agreement for a total commitment (non-secured indebtedness) of $950,000 to meet its working capital needs. Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum) and the Company is required to pay interest monthly to the lender. The loan will be matured on February 1, 2018. As of December 31, 2018 and 2017, the outstanding loan balance is $692,980 and $950,000, and accrued interest is $281 and $17,460, respectively. Interest expenses in connection with this loan were $104,331 and $103,460 for the years ended December 31, 2018 and 2017, respectively. (3) On July 24, 2017, BriVision entered into a collaborative agreement (the "BioFirst Collaborative Agreement") with BioFirst (See Note 4). On September 25, 2017, BioFirst has delivered all research, technical, data and development data to BriVision, and the Company has recorded the full amount of $3,000,000 due to BioFirst. No payment has been made by the Company as of the date of this propsectus. (4) During the years ended December 31, 2018 and 2017, BioFirst has also advanced funds to the Company for working capital purpose. The advances bear 0% interest rate and are due on demand. As of December 31,2018 and 2017, the outstanding advance balance was $458,321 and $7,000, respectively. (5) In September 2017, AsianGene entered an investment and equity transfer agreement (the "Investment and Equity Transfer Agreement") with Everfront Biotech Inc. (the "Everfront"), a third party. Pursuant to the Investment and Equity Transfer Agreement, Everfront agreed to purchase 2,000,000 common shares of the Company owned by AsianGene at $1.60 per share in a total amount of $3,200,000, of which $160,000 is due before September 15, 2017 and the remaining amount of $3,040,000 is due before December 15, 2017. AsianGene also agreed to loan the proceeds to the Company for working capital purpose. The non-secured loan bears 0% interest rate and is due on demand. As of December 31, 2018 and 2017, the outstanding loan balance was $160,000 and accrued interest was $12,866 and $0, respectively. Interest expenses in connection with this loan were $18,411 and $0 for the years ended December 31, 2018 and 2017, respectively. (6) As of December 31, 2018 and 2017, YuanGene Corporation has advanced an aggregate amount of $42,690 and $3,000, respectively, to the Company for working capital purpose. The advances bear 0% interest rate and are due on demand. (7) On January 18, 2018, the Company and YuanGene entered into a loan agreement for a total of $50,000 to meet its working capital needs. Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum) and the Company is required to pay interest monthly to the lender. The maturity date of this loan is January 19, 2019. As of December 31, 2018 and December 31, 2017, the outstanding loan balance was $50,000 and $0, and accrued interest was $5,721 and $0, respectively. Interest expenses in connection with this loan were $5,721 and $0 for the years ended December 31, 2018 and 2017, respectively. (8) As of December 31, 2018 and December 31, 2017, the Chairman, Eugene Jiang, of the Company has advanced an aggregate amount of $100 to the Company for working capital purpose. The advances bear 0% interest rate and are due on demand. (9) On June 27, 2018, the Company issued an eighteen-month term unsecured convertible promissory note (the "Keypoint Note") in the aggregate principal amount of $250,000 to Keypoint Technology Ltd. ("Keypoint") (See Note 7). The Company received $250,000 which bears interest at 8% per annum. Interest expense in connection with this Keypoint Note was $10,222 and $0 for the years ended December 31, 2018 and 2017, respectively. (10) On August 25, 2018, the Company issued an eighteen-month term unsecured convertible promissory note (the "Odaira Note") in the aggregate principal amount of $250,000 to Yoshinobu Odaira ("Odaira") (See Note 7). The Company received $250,000 on November 29, 2018 which bears interest at 8% per annum. Interest expense in connection with this Odaira Note was $1,778 and $0 for the years ended December 31, 2018 and 2017, respectively. (11) On January 1, 2017, Kimho Consultants Co., Ltd. and the Company entered into a service agreement (the "Kimho Agreement") for the maintenance of the listing in the U.S. stock exchange market. During the years ended December 31, 2018 and 2017, the Company recognized non-employee stock based compensation expenses of $0 and $90,000 in connection with the terms in the Kimho Agreement, respectively. (12) On January 1, 2017, Euro-Asia Investment & Finance Corp Ltd. and the Company entered into a service agreement (the "Euro-Asia Agreement") for the maintenance of the listing in the U.S. stock exchange market. During the years ended December 31, 2018 and 2017, the Company recognized non-employee stock based compensation expenses of $0 and $60,000 in connection with the terms in the Euro-Asia Agreement, respectively. (13) During the year ended December 31, 2017, the Company provided a one-time consulting service to LionGene Corporation for $70,000. Since both LionGene and the Company are related parties and under common control by a controlling beneficiary shareholder of YuanGene Corporation, the Company has recorded the full amount of $70,000 as additional paid-in capital during the year ended September 30, 2017. (14) During the year ended September 30, 2017, the Company entered an operating lease agreement with AsianGene for an office space in Taiwan for the period from October 1, 2016 to July 31, 2017. The monthly base rent is approximately $5,000. Rent expenses under this lease agreement amounted to $0 and $52,205 for the years ended December 31, 2018 and 2017, respectively. (15) On October 2, 2018, the Company and BioKey entered into an operating lease agreement for an office space in Fremont, California. The lease can be terminated one month in advance provided with written notice. The monthly base rent is $800. Rent expenses under this lease agreement amounted to $2,400 and $0 for the years ended December 31, 2018 and 2017, respectively.

Equity

Equity	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Equity [Abstract]
EQUITY	12. 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. On May 6, 2016, the Company and BioLite Taiwan agreed to amend the BioLite Collaborative Agreement, through entry into the Milestone Payment Agreement, whereby the Company has agreed to issue shares of Common Stock of the Company, at the price of $1.60 per share, for an aggregate number of 562,500 shares, as part of the Company's 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 Taiwan 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. 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. Pursuant to the BioLite Collaborative Agreement, BriVision should pay a total of $100,000,000 in cash or stock of the Company with equivalent value according to the milestone achieved. The agreement requires that 6.5% of total payment, $6,500,000 shall be made upon the first IND submission which was submitted in March 2016. In February 2017, the Company remitted this amount to BioLite with $650,000 in cash and $5,850,000 in the form of newly issued shares of the Company's Common Stock, at the price of $2.0 per share, for an aggregate number of 2,925,000 shares. Upon the consummation of the restructuring transaction between the Company and BioLite on February 8, 2019, the Company's Common Stock held by BioLite Taiwan was accounted for treasury stocks in the statement of equity (deficit). On May 3, 2019, the Company filed a Certificate of Amendment with the Secretary of State of Nevada, which was effective May 8, 2019 upon its receipt of the written notice from Financial Industry Regulatory Authority ("FINRA"). Pursuant to the Certificate of Amendment, the Company effectuated a 1-for-18 reverse stock split of its issued and outstanding shares of common stock, $0.001 par value, whereby 318,485,252 outstanding shares of the Company's common stock were exchanged for 17,693,625 shares of the Company's Common Stock. All shares and related financial information in this Form 10-Q reflect this 1-for-18 reverse stock split. On October 1, 2016, the Company entered into a consulting agreement with Kazunori Kameyama ("Kameyama") for the provision of services related to the clinical trials and other administrative work, public relation work, capital raising, trip coordination, In consideration for providing such services, the Company agreed to indemnify the consultant in an amount of $150 per hour in cash up to $3,000 per month, and issue to Kameyama the Company's Common Stock at $1.00 per share for any amount exceeding $3,000. The Company's stocks shall be calculated and issued in December every year. On October 1, 2017, the Company and Kameyama agreed to extend the service period for one more year expiring on September 30, 2018. As a result, the non-employee stock-based compensation related to this consulting agreement was $28,800 and $5,400 for the years ended December 31, 2018 and 2017, respectively. On March 28, 2018, the Company issued 4,828 shares of the Company's common stock at $1.60 per share in a total of $7,725 to Kameyama in connection with this consulting agreement. On January 1, 2017, Euro-Asia Investment & Finance Corp Ltd. and the Company entered into a service agreement (the "Euro-Asia Agreement") for the maintenance of the listing in the U.S. stock exchange market. During the years ended December 31, 2018 and 2017, the Company recognized non-employee stock based compensation expenses of $0 and $60,000 in connection with the terms in the Euro-Asia Agreement, respectively. On March 28, 2018, the Company issued 50,000 shares of the Company's common stock at $1.60 per share in a total of $80,000 to Euro-Asia in connection with the Euro-Asia Agreement. On January 1, 2017, Kimho Consultants Co., Ltd. and the Company entered into a service agreement (the "Kimho Agreement") for the maintenance of the listing in the U.S. stock exchange market. During the years ended December 31, 2018 and 2017, the Company recognized non-employee stock based compensation expenses of $0 and $90,000 in connection with the terms in the Kimho Agreement, respectively. On March 28, 2018, the Company issued 75,000 shares of the Company's common stock at $1.60 per share in a total of $120,000 to Kimho in connection with the Kimho Agreement. Pursuant to ASC 505-50-30, the transactions with the non-employees were measured based on the fair value of the equity instruments issued as the Company determined that the fair value of the equity instruments issued in a stock-based payment transaction with nonemployees was more reliably measurable than the fair value of the consideration received. The Company measured the fair value of the equity instruments in these transactions using the stock price on the date at which the commitments Kameyama, Euro-Asia, and Kimho for performance were rendered. On March 28, 2018, the Company also issued an aggregate of 50,000 shares of the Company's common stock at $1.60 per share for salaries in a total of $80,000 to three officers. On February 8, 2019, after the Merger, the Company issued 74,997,546 shares to the shareholders of BioLite and 29,561,231 shares to the shareholders of BioKey.	9. 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, the Company and BioLite agreed to amend the BioLite Collaborative Agreement, through entry into the Milestone Payment Agreement, whereby the Company has 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. 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. Pursuant to the BioLite Collaborative Agreement (See Note 4), BriVision should pay a total of $100,000,000 in cash or stock of the Company with equivalent value according to the milestone achieved. The agreement requires that 6.5% of total payment, $6,500,000 shall be made upon the first IND submission which was submitted in March 2016. In February 2017, the Company remitted this amount to BioLite with $650,000 in cash and $5,850,000 in the form of newly issued shares of our Common Stock, at the price of $2.0 per share, for an aggregate number of 2,925,000 shares. On October 1, 2016, the Company entered into a consulting agreement with Kazunori Kameyama ("Kameyama") for the provision of services related to the clinical trials and other administrative work, public relation work, capital raising, trip coordination, In consideration for providing such services, the Company agreed to indemnify the consultant in an amount of $150 per hour in cash up to $3,000 per month, and issue to Kameyama the Company's Common Stock at $1.00 per share for any amount exceeding $3,000. The Company's stocks shall be calculated and issued in December every year. On October 1, 2017, the Company and Kameyama agreed to extend the service period for one more year expiring on September 30, 2018. As a result, the non-employee stock-based compensation related to this consulting agreement was $28,800 and $5,400 for the years ended December 31, 2018 and 2017, respectively. On March 28, 2018, the Company issued 4,828 shares of the Company's common stock at $1.60 per share in a total of $7,725 to Kameyama in connection with this consulting agreement. On January 1, 2017, Euro-Asia Investment & Finance Corp Ltd. and the Company entered into a service agreement (the "Euro-Asia Agreement") for the maintenance of the listing in the U.S. stock exchange market. During the years ended December 31, 2018 and 2017, the Company recognized non-employee stock based compensation expenses of $0 and $60,000 in connection with the terms in the Euro-Asia Agreement, respectively. On March 28, 2018, the Company issued 50,000 shares of the Company's common stock at $1.60 per share in a total of $80,000 to Euro-Asia in connection with the Euro-Asia Agreement. On January 1, 2017, Kimho Consultants Co., Ltd. and the Company entered into a service agreement (the "Kimho Agreement") for the maintenance of the listing in the U.S. stock exchange market. During the years ended December 31, 2018 and 2017, the Company recognized non-employee stock based compensation expenses of $0 and $90,000 in connection with the terms in the Kimho Agreement, respectively. On March 28, 2018, the Company issued 75,000 shares of the Company's common stock at $1.60 per share in a total of $120,000 to Kimho in connection with the Kimho Agreement. Pursuant to ASC 505-50-30, the transactions with the non-employees were measured based on the fair value of the equity instruments issued as the Company determined that the fair value of the equity instruments issued in a stock-based payment transaction with nonemployees was more reliably measurable than the fair value of the consideration received. The Company measured the fair value of the equity instruments in these transactions using the stock price on the date at which the commitments Kameyama, Euro-Asia, and Kimho for performance were rendered. On March 28, 2018, the Company also issued an aggregate of 50,000 shares of the Company's common stock at $1.60 per share for salaries in a total of $80,000 to three officers.

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAX	10. INCOME TAX The Company files income tax returns in the U.S. federal jurisdiction, and various state and local jurisdictions. The Company is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2013. On December 22, 2017 H.R. 1, originally known as the Tax Cuts and Jobs Act, (the "Tax Act") was enacted. Among the significant changes to the U.S. Internal Revenue Code, the Tax Act lowers the U.S. federal corporate income tax rate ("Federal Tax Rate") from 35% to 21% effective January 1, 2018. The 21% Federal Tax Rate will apply to earnings reported for the full 2018 fiscal year. In addition, the Company must re-measure its net deferred tax assets and liabilities using the Federal Tax Rate that will apply when these amounts are expected to reverse. As of December 31, 2017, the Company can determine a reasonable estimate for certain effects of tax reform and recorded that estimate as a provisional amount. The provisional remeasurement of the deferred tax assets and allowance valuation of deferred tax assets at December 31, 2017 resulted in a net effect of $0 discrete tax expenses (benefit) which lowered the effective tax rate by 14% for the year ended December 31, 2017. The provisional remeasurement amount is anticipated to change as data becomes available allowing more accurate scheduling of the deferred tax assets and liabilities primarily related to net operating loss carryover. Components of income tax (benefits) for the twelve months ended December 31, 2018 and 2017 are as follows: Year ended Year ended Federal State Total Federal State Total Current $ - $ 1,850 $ 1,850 $ - $ 830 $ 830 Deferred - - - - - - $ - $ 1,850 $ 1,850 $ - $ 830 $ 830 Significant components of the Company's deferred tax accounts at December 31, 2018 and September 30, 2017: December 31, December 31, Deferred Tax Account - noncurrent: Tax losses carryforwards $ 913,954 $ 594,501 Less: Valuation allowance (913,954 ) (594,501 ) Total deferred tax account - noncurrent $ - $ - The difference between the effective rate reflected in the provision for income taxes on loss before taxes and the amounts determined by applying the applicable statutory U.S. tax rate are analyzed below: Years ended 2018 2017 Statutory federal tax benefit, net of state tax effects 19 % 31 % State income taxes 8.84 % 8.84 % Provisional remeasurement of deferred taxes - % (13 )% Nondeductible/nontaxable items (1 )% (4 )% Change in valuation allowance (26.84 )% (22.84 )% Effective income tax rate 0 % 0 %

Loss per Share

Loss per Share	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
LOSS PER SHARE	13. LOSS PER SHARE Basic loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the year. Diluted loss per share is computed by dividing net loss by the weighted-average number of common shares and dilutive potential common shares outstanding during the years ended March 31, 2019 and 2018. Mar 31, Dec 31, 2018 Numerator: Net loss attributable to common stockholders $ (791,671 ) $ (601,387 ) Denominator: Weighted-average shares outstanding: Weighted-average shares outstanding - Basic 14,965,665 11,599,911 Stock options - - Weighted-average shares outstanding - Diluted 14,965,665 11,599,911 Loss per share -Basic $ (0.05 ) $ (0.05 ) -Diluted $ (0.05 ) $ (0.05 ) Diluted loss 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.	11. LOSS PER SHARE Basic loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the year. Diluted loss per share is computed by dividing net loss by the weighted-average number of common shares and dilutive potential common shares outstanding during the years ended December 31, 2018 and 2017. Years Ended 2018 2017 Numerator: Net loss $ (4,101,303 ) $ (4,242,860 ) Denominator: Weighted-average shares outstanding: Weighted-average shares outstanding - Basic 213,884,105 213,321,921 Stock options - - Weighted-average shares outstanding - Diluted 213,884,105 213,321,921 Loss per share -Basic $ (0.02 ) $ (0.02 ) -Diluted $ (0.02 ) $ (0.02 ) Diluted loss 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.

Lease

Lease	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
LEASE	14. LEASE The Company adopted FASB Accounting Standards Codification, Topic 842, Leases ("ASC 842") using the modified retrospective approach, electing the practical expedient that allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019. As such, the disclosures required under ASC 842 are not presented for periods before the date of adoption. For the comparative periods prior to adoption, the Company presented the disclosures which were required under ASC 840. The Company applied the following practical expedients in the transition to the new standard and allowed under ASC 842: ● Reassessment of expired or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing leases. ● Use of hindsight: The Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease and to purchase the underlying asset) and in assessing impairment of right-to-use assets. ● Reassessment of existing or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will be evaluated under ASU No. 2016-02. ● Separation of lease and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately. ● Short-term lease recognition exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities for leases with a term less than 12 months. The new leasing standard requires recognition of leases on the consolidated balance sheets as right-of-use ("ROU") assets and lease liabilities. ROU assets represent the Company's right to use underlying assets for the lease terms and lease liabilities represent the Company's obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. The Company's future minimum based payments used to determine the Company's lease liabilities mainly include minimum based rent payments. As most of Company's leases do not provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months as of January 1, 2019. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized lease incentives provided by lessors, and restructuring liabilities. The adoption of ASC 842 had a substantial impact on the Company's consolidated balance sheets. The most significant impact was the recognition of the operating lease right-of-use assets and the liability for operating leases. Accordingly, adoption of this standard resulted in the recognition of operating lease right-of-use assets of $577,830 and operating lease liabilities of $598,937 comprised of $301,105 of current operating lease liabilities and $297,832 of non-current operating lease liabilities on the condensed consolidated balance sheet as of January 1, 2019. The adoption of ASC 842 also resulted in a cumulative-effect adjustment of $(21,107) to the opening balance of accumulated deficit. In addition, the adoption of the standard did not have a material impact on the Company's results of operations or cash flows. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur. The Company has no finance leases. The Company's leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements. The Company's operating leases have remaining lease terms of up to approximately two years. Mar 31, ASSETS Operating lease right-of-use assets $ 505,305 LIABILITIES Operating lease liabilities (current) 286,212 Operating lease liabilities (noncurrent) 239,647 Supplemental Information The table below presents supplemental information related to operating leases during the three months ended March 31, 2019 Cash paid for amounts included in the measurement of operating lease liabilities $ 73,802 Weighted average remaining lease term 1.86 years Weighted average discount rate 0.55 % The minimum future annual payments under non-cancellable leases during the next five years and thereafter, at rates now in force, are as follows: Operating leases 2019 (excluding the three months ended March 31, 2019) $ 228,117 2020 258,642 2021 41,240 Total future minimum lease payments, undiscounted 527,999 Less: Imputed interest (2,140 ) Present value of future minimum lease payments $ 525,859

Business Combination

Business Combination	3 Months Ended
	Mar. 31, 2019
Business Combinations [Abstract]
BUSINESS COMBINATION	15. BUSINESS COMBINATION On February 8, 2019, the Company consummated the Merger transactions of BioLite and BioKey (See Note 1). Pursuant to the terms of the Merger Agreement, BioLite and BioKey became two wholly-owned subsidiaries of the Company on February 8, 2019. The Company adopted ASC 805, "Business Combination" to record the merger transactions of BioKey. The acquisition was accounted for as a business combination under the purchase method of accounting. BioKey's results of operations were included in the Company's results beginning February 8, 2019. The purchase price has been allocated to the assets acquired and the liabilities assumed based on their fair value at the acquisition date as summarized in the following: Purchase consideration: Common Stock (*) $ 44,341,847 Allocation of the purchase price: Cash and cash equivalents $ 531,147 Accounts receivable, net 188,550 Property and equipment, net 56,075 Operating lease right-of-use assets 485,684 Security deposits 10,440 Total assets acquired 1,271,896 Accounts payable (56,204 ) Accrued expenses and other current liabilities (251,335 ) Operating lease liability (267,256 ) Tenant security deposit (2,880 ) Total liabilities assumed (577,675 ) Total net assets acquired 694,221 Goodwill as a result of the Merger $ 43,647,626 * 29,561,231 shares of ABVC common stock issued to BioKey in connection with the Merger. Those shares were valued at $1.50 per share, based on the bid-and-ask share price of ABVC Common Stock on the final day of trading, February 8, 2019. On February 8, 2019, the Company has recorded a 100% goodwill write-down of $43,647,626. Goodwill was determined to have been impaired because of the current financial condition of the Company and the Company's inability to generate future operating income without substantial increase in sales volume, which is highly uncertain. Furthermore, the Company's anticipated future cash flows indicate that the recoverability of goodwill is not reasonably assured. The goodwill write-down was reflected as a decrease in additional paid-in capital in the statement of equity upon the consummation of the Merger.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	12. COMMITMENTS AND CONTINGENCIES Operating Commitment The Company leased an office space in Taiwan under non-cancelable operating leases expired on June 30, 2018. As of December 31, 2018, there was no future minimum lease payments under non-cancelable operating and capital leases. Rental expense was $7,497 and $49,245 for the years ended December 31, 2018 and 2017, respectively.

Pro Forma Financial Statements

Pro Forma Financial Statements	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Pro Forma Financial Statements	13. PRO FORMA FINANCIAL STATEMENTS On January 31, 2018, American BriVision (Holding) Corporation (“ABVC”, the “Company”) entered into an agreement and plan of merger (the “Merger Agreement”) with BioLite Holding, Inc. (“BioLite”), a Nevada corporation, BioKey, Inc. (“BioKey”), a California corporation, BioLite Acquisition Corp. (“Merger Sub 1”), a Nevada corporation and wholly-owned subsidiary of the Company, and BioKey Acquisition Corp. (“Merger Sub 2”), a California corporation and wholly-owned subsidiary of the Company. Pursuant to the Merger Agreement, on or before the Closing of the Merger, each issued and outstanding share of BioLite shall be converted into the right to receive one point eighty-two (1.82) validly issued, fully-paid and non-assessable shares of the Company and all shares of BioLite shall be cancelled and cease to exist. Also on or before the Closing of the Merger, each issued and outstanding share of BioKey shall be converted into the right to receive one (1) validly issued, fully-paid and non-assessable share of the Company and all shares of BioKey shall be cancelled and cease to exist. Simultaneously upon Closing, BioLite and Merger Sub 1 shall merge together with Merger Sub 1’s articles of incorporation and bylaws as the surviving corporation’s (the “BioLite Surviving Corporation”) articles of incorporation and bylaws and all shares of Merger Sub 1 shall be converted into one share of Common Stock of the BioLite Surviving Corporation, which shall remain a wholly-owned subsidiary of the Company. In addition, upon Closing, BioKey and Merger Sub 2 shall merge together with Merger Sub 2’s articles of incorporation and bylaws as the surviving corporation’s (the “BioKey Surviving Corporation’s”) articles of incorporation and bylaws and all shares of Merger Sub 2 shall be converted into one share of Common Stock of the BioKey Surviving Corporation, which shall remain a wholly-owned subsidiary of the Company. The following unaudited pro forma condensed consolidated combined financial statements reflect the combination of the historical consolidated results of ABVC and its subsidiaries, BioLite, and BioKey on a pro forma basis to give effect to the Merger Agreement. The unaudited pro forma condensed consolidated combined balance sheet of the combined company is based on (i) the audited historical consolidated balance sheet of ABVC as of December 31, 2018, (ii) the audited historical balance sheet of BioLite as of December 31, 2018, and the (iii) the audited historical balance sheet of BioKey as of December 31, 2018, and includes pro forma adjustments as of the Merger had occurred on December 31, 2018. The unaudited pro forma condensed consolidated combined statement of operations of the combined company are based on the following details, and includes pro forma adjustments as of the Merger had occurred on January 1, 2018. (i) the unaudited historical consolidated statement of operations of ABVC for the year ended December 31, 2018. (ii) the audited historical statement of operations of BioLite for the year ended December 31, 2018. (iii) the audited historical statement of operations of BioKey for the year ended December 31, 2018. The unaudited pro forma data presented herein reflects events that are directly attributable to the described transactions, factually supportable, and as it relates to the unaudited pro forma condensed consolidated combined statement of operations, expected to have a continuing impact. The unaudited pro forma data presented herein also reflects certain assumptions which management believes are reasonable. Such pro forma data is not necessarily indicative of financial results that would have been attained had the described transactions occurred on the dates indicated above, or the results of the combined company that may be achieved in the future. The adjustments are based on currently available information and certain estimates and assumptions. Therefore, the actual results may differ from the pro forma results indicated herein. However, management believes that the assumptions provide a reasonable basis for presenting the significant effects of the transactions as contemplated and that the pro forma adjustments give appropriate effect to those assumptions and are properly applied in the unaudited pro forma condensed consolidated combined financial statements. The unaudited pro forma condensed consolidated combined financial statements are provided for illustrative purposes only and are not intended to represent or be indicative of the consolidated results of operations or consolidated financial position of the combined company that would have been recorded had the Merger been completed as of the dates presented, and they should not be taken as representative of the expected future results of operations or financial position of the combined company. The unaudited pro forma condensed consolidated combined financial statements do not reflect the impacts of any potential operational efficiencies, asset dispositions, cost savings or economies of scale that the combined company may achieve with respect to the operations of the combined company. Additionally, the unaudited pro forma condensed consolidated combined statement of operations does not include non-recurring charges or credits, and the related tax effects, which result directly from the Merger. UNAUDITED PRO FORMA CONDENSED CONSOLIDATED COMBINED BALANCE SHEET AS OF DECEMBER 31, 2018 Pro Forma Pro Forma ABVC BioKey BioLite Adjustment Note Combined ASSETS Current Assets Cash and cash equivalents $ 40,044 $ 636,666 $ 186,644 - $ 863,354 Restricted cash and cash equivalents 16,093 - - - 16,093 Accounts receivable, net - 43,204 - - 43,204 Accounts receivable - related parties, net - 147,848 - - 147,848 Other receivable - - 39,005 - 39,005 Due from related parties 40,000 - 79,287 (59,810 ) {f} 59,477 Inventory - - 1,318 - 1,318 Prepaid expense and other current assets 136 - 223,759 - 223,895 Total Current Assets 96,273 827,718 530,013 (59,810 ) 1,394,194 Property and equipment, net - 58,150 510,066 568,216 Goodwill, net - - - 43,531,445 {e} 43,531,445 Long-term investments - - 3,488,169 3,448,169 Deferred tax assets - - 1,347,995 1,347,995 Security Deposits - 10,440 27,418 37,858 Total Assets $ 96,273 $ 896,308 $ 5,903,661 $ 43,471,635 $ 50,367,877 LIABILITIES AND EQUITY Current Liabilities Short-term bank loan - - 899,250 - 899,250 Long-term bank loan - current portion - - 39,835 - 39,835 Notes payable - - 510,447 - 510,447 Accrued expenses and other current liabilities 555,449 83,026 687,709 - 1,326,184 Due to related parties 4,462,775 - 3,341,005 (58,684 ) {f} 7,745,096 Convertible notes payable 300,000 - - 300,000 Convertible notes payable - related parties 250,000 - - 250,000 Total Current Liabilities 5,568,224 83,026 5,478,246 (58,684 ) 11,070,812 Long-term bank loan - - 15,257 - 15,257 Tenant security deposit - 2,880 - - 2,880 Convertible notes payable - - - - - Convertible notes payable - related parties 250,000 - - - 250,000 Accrued interest 27,467 - - - 27,467 Total Liabilities 5,845,691 85,906 5,493,503 (58,684 ) 11,366,416 Equity Preferred stock - 18,633,097 - (18,633,097 ) {c} - Common stock 213,927 774,293 4,121 (4,121 ) {a} 318,486 74,998 {a} (771,793 ) {b} 7,428 {b} 22,133 {c} Additional paid-in capital 13,914,556 82,265 10,862,995 (70,877 ) {a} 59,018,959 (82,265 ) {e} 44,312,285 {e} (10,000,000 ) {g} Stock subscription receivable - (1,667 ) - 1,667 {e} - Accumulated deficit (19,877,901 ) (18,677,586 ) (11,445,109 ) 18,677,586 {e} (12,209,446 ) 6,817,848 {g} 2,295,716 {h} 10,000,000 {g} Other comprehensive income - - 670,541 (14,689 ) {g,h} 655,852 Treasury stock - - - (6,750,000 ) {g} (9,100,000 ) (2,350,000 ) {h} Total Stockholders’ deficit (5,749,418 ) 810,402 92,548 43,530,319 38,683,851 Noncontrolling interest - - 317,610 - 317,610 Total Equity (5,749,418 ) 810,402 410,158 43,530,319 39,001,461 Total Liabilities and Equity $ 96,273 $ 896,308 $ 5,903,661 $ 43,471,635 50,367,877 UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS FOR THE YEAR ENDED DECEMBER 31, 2018 Pro Forma Pro Forma ABVC BioKey BioLite Adjustment Note Combined Revenues $ - $ 510,197 $ 6,956 $ 517,153 Cost of revenues - 4,809 185,280 190,089 Gross profit - 505,388 (178,324 ) 327,064 Operating expenses Selling, general and administrative expenses 695,148 669,322 893,570 2,258,040 Research and development expenses 669,668 430,917 319,053 1,419,638 Stock based compensation 28,800 - - 28,800 Total operating expenses 1,393,616 1,100,239 1,212,623 3,706,478 Loss from operations (1,393,616 ) (594,851 ) (1,390,947 ) (3,379,414 ) Other income (expense) Interest income 93 4,598 5,119 9,810 Interest expense (155,930 ) - (306,821 ) (462,751 ) Rental income - - 11,924 11,924 Impairment loss - - (63,663 ) (63,663 ) Investment loss (549 ) - (395,476 ) (396,025 ) Gain/Loss on foreign exchange changes - - 7,307 7,307 Gain/Loss on investment in equity securities (2,549,451 ) - (192,463 ) (2,741,914 ) Other income (expense) - 630 (5,154 ) (4,524 ) Total other income (expenses) (2,705,837 ) 5,228 (939,227 ) (3,639,836 ) Loss before provision for income tax (4,099,453 ) (589,623 ) (2,330,174 ) (7,019,250 ) Provision for income tax (benefit) 1,850 800 (366,947 ) (364,297 ) Net loss (4,101,303 ) (590,423 ) (1,963,227 ) (6,654,953 ) Net loss attributable to noncontrolling interests - - 489,151 489,151 Net loss attributable to ABVC and subsidiaries (4,101,303 ) (590,423 ) (1,474,067 ) (7,144,104 ) Foreign currency translation adjustment - - 86,786 86,786 Comprehensive Income (Loss) $ (4,101,303 ) $ (590,423 ) $ (1,560,862 ) $ (7,230,890 ) Net loss per share attributable to common stockholders Basic and diluted $ (0.02 ) $ (0.03 ) Weighted average number of common shares outstanding Basic and diluted 213,884,105 214,156,988 Notes to the Unaudited Pro Forma Condensed Consolidated Combined Financial Statements 1. Basis of Presentation The unaudited pro forma condensed consolidated combined balance sheet as of December 31, 2018 is based on the audited consolidated balance sheet of ABVC, the audited consolidated balance sheet of BioLite, and the audited balance sheet of BioKey as if the Merger had occurred on December 31, 2018. The unaudited pro forma condensed consolidated combined statement of operations for the year ended December 31, 2018 is based on the audited consolidated statement of operations of ABVC for the year ended December 31, 2018, the audited consolidated statement of operations of BioLite for the year ended December 31, 2018, and the audited statement of operations of BioKey for the year ended December 31, 2018, as if the Merger had occurred on January 1, 2018. BioLite and the Company are related parties because the two companies are under common control by Dr. Tsung-Shann Jiang. 2. Pro Forma Adjustments The following adjustments were made in the preparation of the audited pro forma condensed consolidated combined balance sheet and unaudited pro forma condensed consolidated combined statements of operations: {a} Reconciliation of ABVC common stock to be issued to BioLite shareholders: BioLite Outstanding shares as of December 31, 2018 41,207,444 Exchange of each BioLite share of common stock outstanding as of December 31, 2018, for 1.82 shares of ABVC common stock 1.82 ABVC common stock to be issued to BioLite as a result of the Merger 74,997,548 Par value $0.001 per share of ABVC $ 74,998 {b} ABVC common stock to be issued to BioKey shareholders in exchange of BioKey’s common stock outstanding: BioKey Outstanding shares as of December 31, 2018 7,428,134 Exchange of each BioKey share of common stock outstanding as of December 31, 2018, for one share of ABVC common stock 1 ABVC common stock to be issued to BioKey as a result of the Merger 7,428,134 Par value $0.001 per share of ABVC $ 7,428 {c} ABVC common stock to be issued to BioKey shareholders in exchange of BioKey’s preferred stock outstanding: BioKey Outstanding shares as of December 31, 2018 7,000,000 shares of Series A 7,000,000 1,160,000 shares of Series B 1,160,000 13,973,097 shares of Series C 13,973,097 BioKey’s total shares of preferred stock outstanding as of December 31, 2018 22,133,097 Exchange of each BioKey share of preferred stock outstanding as of December 31, 2018, for one share of ABVC common stock 1 ABVC common stock to be issued to BioKey as a result of the Merger 22,133,097 Par value $0.001 per share of ABVC $ 22,133 {d} Common stock outstanding as of December 31, 2018 following the Merger: ABVC common stock issued as of December 31, 2018 213,926,475 ABVC common stock held by BioLite pursuant to the BioLite Collaborative Agreement (see Note {g}) (3,487,500 ) ABVC common stock held by BioLite for cash issuance (see Note {h}) (1,468,750 ) ABVC common stock to be issued to BioLite as a result of the Merger 74,997,548 ABVC common stock to be issued to BioKey as a result of the Merger 29,561,231 Total common stock of the combined company outstanding following the Merger 313,529,004 {e} Unless otherwise noted, adjustments to reflect the elimination of BioKey’s total equity, the estimated value of consideration to be paid in the Merger and to adjust, where required, the historical book values of BioKey’s assets and liabilities as of December 31, 2018 to the preliminary estimated fair value, in accordance with the acquisition method of accounting. The preliminary valuations were determined as of and, where applicable, are based on the bid-and-ask share price of ABVC common stock on the final day of trading, February 5, 2019. The fair value of the consideration given and assets and liabilities acquired will be determined based on the underlying fair values as of the February 5, 2019. Purchase consideration: Common stock (1) $ 44,341,847 Estimated Fair Value of Assets Acquired: Cash and cash equivalents $ 636,666 Accounts receivable 43,204 Accounts receivable - related parties 147,848 Property and equipment 58,150 Security deposits 10,440 Total assets acquired $ 896,308 Estimated Fair Value of Liabilities Assumed: Due to shareholders $ Accrued expenses and other current liabilities 83,026 Tenant security deposit 2,880 Total liabilities assumed $ 85,906 Total net assets acquired $ 810,402 Goodwill as a result of the Merger $ 43,531,445 (1) 29,561,231 shares of ABVC common stock to be issued to BioKey in connection with the Merger. Those shares were valued at $1.50 per share, the closing share price of ABVC on February 5, 2019. {f} As of December 31, 2018, BioLite had $59,810 due from ABVC; and ABVC had $58,684 due to BioLite. The difference was mainly due to the translation adjustment, which would be reflected in accumulated other comprehensive income in equity section. {g} Collaborative agreement with BioLite Inc., a related party On December 29, 2015, American BriVision Corporation (“BriVision”) entered into a collaborative agreement (the “BioLite Collaborative Agreement”) with BioLite, a related party, pursuant to which BioLite granted BriVision sole licensing rights for drug and therapeutic use of five products, including 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 the U.S.A and Canada. Under the BioLite 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 BioLite 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. This BioLite 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. Pursuant to the BioLite Collaborative Agreement, an upfront payment of $3,500,000 (the “Milestone Payment”), which is 3.5% of total payments due under the BioLite Collaborative Agreement, was to be paid by BriVision upon signing of that agreement. On May 6, 2016, BriVision and BioLite agreed to amend the BioLite Collaborative Agreement, through entry into the Milestone Payment Agreement, whereby BriVision agreed to pay the Milestone Payment to BioLite with $2,600,000 in cash and $900,000 in the form of newly issued shares of its 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. Pursuant to the BioLite Collaborative Agreement, the 6.5% of total payment, $6,500,000 shall be made upon the first IND submission which was submitted in March 2016. On February 2017, BriVision agreed to pay this amount to BioLite with $650,000 in cash and $5,850,000 in the form of newly issued shares of its common stock, at the price of $2.0 per share, for an aggregate number of 2,925,000 shares. The cash payment and shares issuance were completed in February 2017. Pursuant to the BioLite Collaborative Agreement, the 15% of total payment, $15,000,000 shall be made at the completion of first phase II clinical trial. As of December 31, 2018 and, 2017, the first phase II clinical trial research has not completed yet. The aggregate common stock shares of American BriVision Corporation issued to BioLite pursuant to the BioLite Collaborative Agreement was 3,487,500 shares, the value of which was $6,750,000. The unaudited pro forma adjustments were made as if the Merger occurred on December 31, 2018. As such, these common stock shares of ABVC held by BioLite shall not be treated as outstanding shares, and shall be reflected as treasury shares. The corresponding long-term investment of BioLite has been written off in full amount, included in the accumulated deficit as of December 31, 2018. Such amount has been eliminated in the pro forma condensed balance sheet. Investment loss recognized as a result of the write-off amounted to $4,313,725 for the year ended December 31, 2018. Such amount has been eliminated in the pro forma condensed statement of operations. American BriVision Corporation determined to fully expense the entire amount of $10,000,000 according to ASC 730-10-25-1. The entire amount is fully expensed as research and development expense during the year ended December 31, 2016, included in the accumulated deficit of ABVC as of December 31, 2018. The aggregate amount of $10,000,000 was recorded and remained as additional paid-in capital on BioLite as of December 31, 2018. Such amount has been eliminated in the pro forma condensed balance sheet. {h} On August 26, 2016, ABVC issued 1,468,750 shares of common stock, par value $0.001 to BioLite pursuant to a certain Stock Purchase Agreement dated August 26, 2016. 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 unaudited pro forma adjustments were made as if the Merger occurred on December 31, 2018. As such, these common stock shares of ABVC held by BioLite shall be treated be treated as outstanding shares, and shall be reflected as treasury shares. The corresponding long-term investment of BioLite has been written off in full amount, included in the accumulated deficit as of December 31, 2018. Such amount has been eliminated in the pro forma condensed balance sheet.

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	16. SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date which the financial statements were available to be issued. All subsequent events requiring recognition as of March 31, 2019 have been incorporated into these financial statements and there are no subsequent events that require disclosure in accordance with FASB ASC Topic 855, "Subsequent Events."	14. SUBSEQUENT EVENTS On January 21, 2019, the Company received a loan in the amount of $500,000 from Cathay Bank (the "Bank") pursuant to a business loan agreement (the "Loan Agreement") entered by and between the Company and Bank on January 8, 2019 and a promissory note (the "Note") executed by the Company on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $1,000,000 with a maturity date (the "Maturity Date") of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate (the "Regular Interest Rate") equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal (the "Index") and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%) plus the Regular Interest Rate. In connection with the Note and Loan Agreement, on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the "Guaranty") to guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $500,000 each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey, Inc, which became a wholly-owned subsidiaries of the Company effective by operation of law on or about February 5, 2019. In addition, on January 8, 2019, each of the Company and BriVision, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the "Security Agreement") to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BriVision (each, a "Grantor", and collectively, the "Grantors") granted security interest in the collaterals as defined therein, comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. The Company has evaluated subsequent events through the date which the financial statements were available to be issued. All subsequent events requiring recognition as of December 31, 2018 have been incorporated into these financial statements and there are no subsequent events that require disclosure in accordance with FASB ASC Topic 855, "Subsequent Events."

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with the generally accepted accounting principles in the United States of America (the "U.S. GAAP"). All significant intercompany transactions and account balances have been eliminated. 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 accompanying consolidated financial statements have been prepared in accordance with the generally accepted accounting principles in the United States of America (the "U.S. GAAP"). All significant intercompany transactions and account balances have been eliminated. 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.
Fiscal Year	Fiscal Year The Company changed its fiscal year from the period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning January 1, 2018. All references herein to a fiscal year prior to December 31, 2017 refer to the twelve months ended September 30th of such year.	Fiscal Year The Company changed its fiscal year from the period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning January 1, 2018. All references herein to a fiscal year prior to December 31, 2017 refer to the twelve months ended September 30th of such year.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 financial statements in conformity with accounting principles generally accepted in the United States of America 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.
Inventory	Inventory Inventory consists of raw materials, work-in-process, finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis. Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory obsolescence.
Reclassifications	Reclassifications Certain classifications have been made to the prior year financial statements to conform to the current year presentation. The reclassification had no impact on previously reported net loss or accumulated deficit.	Reclassifications Certain classifications have been made to the prior year financial statements to conform to the current year presentation. The reclassification had no impact on previously reported net loss or accumulated deficit.
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.	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.
Stock Reverse Split	Stock Reverse Split On March 12, 2019, the Board of Directors of the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the "Reverse Split") of both the authorized common stock of the Company (the "Common Stock") and the issued and outstanding Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized the Reverse Split without obtaining approval of the Company's shareholders pursuant to Section 78.207 of Nevada Revised Statutes. On May 3, 2019, the Company filed a certificate of amendment to the Company's articles of incorporation (the "Amendment") to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority ("FINRA") informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information in this Form 10-Q reflect this 1-for-18 reverse stock split.
Fair Value Measurements	Fair Value Measurements FASB ASC 820, "Fair Value Measurements" defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company's own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes the inputs into three broad levels based on the reliability of the inputs as follows: ● Level 1 – Inputs are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are readily and regularly available. ● Level 2 – Inputs other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Valuations based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant would use in pricing the asset or liability. The carrying values of certain assets and liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory, prepaid expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due to their relatively short maturities. The carrying value of the Company's short-term bank loan, convertible notes payable, and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration to maturity is short. The carrying value of the Company's long-term bank loan approximates fair value because the interest rates approximate market rates that the Company could obtain for debt with similar terms and maturities.	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. The carrying values of certain assets and liabilities of the Company, such as cash and cash equivalents, due from related parties, accrued expenses, and due to related parties approximate fair value due to their relatively short maturities. The carrying value of the Company's convertible notes payable and accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates.
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 March 31, 2019 and December 31, 2018, the Company's cash and cash equivalents amounted $981,341 and $226,688, respectively. Some of the Company's cash deposits are held in financial institutions 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.	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 December 31, 2018 and 2017, the Company's cash and cash equivalents amounted $40,044 and $93,332, respectively. Some of the Company's cash deposits are held in financial institutions 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.
Restricted Cash Equivalents	Restricted Cash Equivalents Restricted cash equivalents primarily consist of cash held in a reserve bank account in Taiwan. As of March 31, 2019 and December 31, 2018, the Company's restricted cash equivalents amounted $16,093.	Restricted Cash Equivalents Restricted cash equivalents primarily consist of cash held in a reserve bank account in Taiwan.
Concentration of Credit Risk	Concentration of Credit Risk The Company's financial instruments that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation and the U.S. Federal Deposit Insurance Corporation's insurance limits. The Company does not enter into financial instruments for hedging, trading or speculative purposes.	Concentration of Credit Risk The Company's financial instruments that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation and the U.S. Federal Deposit Insurance Corporation's insurance limits. The Company does not enter into financial instruments for hedging, trading or speculative purposes.
Revenue Recognition	Revenue Recognition During the fiscal year 2018, the Company adopted Accounting Standards Codification ("ASC"), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company's reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. Based on the Company's review of existing collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant change on the Company's revenue during all periods presented. Pursuant to ASC 606, the Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. The following are examples of when the Company recognizes revenue based on the types of payments the Company receives. Merchandise Sales — Trade discount and allowances Product returns: To date, product allowance and returns have been minimal and, based on its experience, the Company believes that returns of its products will continue to be minimal. Collaborative Revenues — As part of the accounting for these arrangements, the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for R&D personnel costs, discount rates and probabilities of technical and regulatory success. The Company had multiple deliverables under the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and marketing activities. Estimation of the performance periods of the Company's deliverables requires the use of management's judgment. Significant factors considered in management's evaluation of the estimated performance periods include, but are not limited to, the Company's experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing of future revenue recognition. (i) Nonrefundable upfront payments If a license to the Company's intellectual property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue from the related nonrefundable upfront payments based on the relative standalone selling price prescribed to the license compared to the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and the collaboration partners are able to use and benefit from the license. To date, the receipt of nonrefundable upfront fees was solely for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative agreements. (ii) Milestone payments The Company is eligible to receive milestone payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into two categories: (a) events which involve the performance of the Company's obligations under the collaborative agreement with collaboration partners, and (b) events which do not involve the performance of the Company's obligations under the collaborative agreement with collaboration partners. The former category of milestone payments consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that (i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result in additional payments becoming due to the Company, (iii) each of the milestone payments is nonrefundable, (iv) substantial effort is required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments, and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these milestone payments in the period in which the underlying triggering event occurs. (iii) Multiple Element Arrangements The Company evaluates multiple element arrangements to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can provide the undelivered element(s). The Company recognizes arrangement consideration allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the combined unit of accounting over the Company's contractual or estimated performance period for the undelivered elements, which is typically the term of the Company's research and development obligations. If there is no discernible pattern of performance or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional performance method, as applicable, as of the period ending date. At the inception of an arrangement that includes milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company's performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific, clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming all other revenue recognition criteria are met. (iv) Royalties and Profit Sharing Payments Under the collaborative agreement with the collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency is resolved.	Revenue Recognition The Company has yet to realize revenues from operations. During the fiscal year 2018, the Company adopted Accounting Standards Codification ("ASC"), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company's reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. Based on the Company's review of existing collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant change on the Company's revenue during all periods presented. Pursuant to ASC 606, the Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. The following are examples of when the Company recognizes revenue based on the types of payments the Company receives. Collaborative Revenues — As part of the accounting for these arrangements, the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for R&D personnel costs, discount rates and probabilities of technical and regulatory success. The Company had multiple deliverables under the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and marketing activities. Estimation of the performance periods of the Company's deliverables requires the use of management's judgment. Significant factors considered in management's evaluation of the estimated performance periods include, but are not limited to, the Company's experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing of future revenue recognition. (i) Nonrefundable upfront payments If a license to the Company's intellectual property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue from the related nonrefundable upfront payments based on the relative standalone selling price prescribed to the license compared to the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and the collaboration partners are able to use and benefit from the license. To date, the receipt of nonrefundable upfront fees was solely for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative agreements. (ii) Milestone payments The Company is eligible to receive milestone payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into two categories: (a) events which involve the performance of the Company's obligations under the collaborative agreement with collaboration partners, and (b) events which do not involve the performance of the Company's obligations under the collaborative agreement with collaboration partners. The former category of milestone payments consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that (i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result in additional payments becoming due to the Company, (iii) each of the milestone payments is nonrefundable, (iv) substantial effort is required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments, and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these milestone payments in the period in which the underlying triggering event occurs. (iii) Multiple Element Arrangements The Company evaluates multiple element arrangements to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can provide the undelivered element(s). The Company recognizes arrangement consideration allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the combined unit of accounting over the Company's contractual or estimated performance period for the undelivered elements, which is typically the term of the Company's research and development obligations. If there is no discernible pattern of performance or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional performance method, as applicable, as of the period ending date. At the inception of an arrangement that includes milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company's performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific, clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming all other revenue recognition criteria are met. (iv) Royalties and Profit Sharing Payments Under the collaborative agreement with the collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency is resolved.
Receivable from Collaboration Partners		Receivable from Collaboration Partners Receivable from collaboration partners is stated at carrying value less estimates made for doubtful receivables. An allowance for impairment of receivable from collaboration partners is established if the collection of a receivable becomes doubtful. Such receivable becomes doubtful when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter into bankruptcy or financial reorganization, and default or delinquency in payments are considered indicators that the receivable is impaired. The amount of the allowance is the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate.
Property and Equipment	Property and Equipment Property and equipment is carried at cost net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment under capital leases, generally based on the following useful lives: Estimated Life in Years Buildings and leasehold improvements 5 ~ 50 Machinery and equipment 5 ~ 10 Office equipment 3 ~ 6
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company has adopted Accounting Standards Codification subtopic 360-10, Property, Plant and Equipment ("ASC 360-10"). ASC 360-10 requires that long-lived assets and certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or the fair value less costs to sell.
Long-term Equity Investment	Long-term Equity Investment The Company acquires the equity investments to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the Company does not have control over the investees as: ● Equity method investments when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of the income or loss is recognized monthly and is recorded in gains (losses) on equity investments. ● Non-marketable cost method investments when the equity method does not apply. Significant judgment is required to identify whether an impairment exists in the valuation of the Company's non-marketable equity investments, and therefore the Company considers this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant impact on the investee's fair value. Qualitative analysis of its investments involves understanding the financial performance and near-term prospects of the investee, changes in general market conditions in the investee's industry or geographic area, and the management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates regarding the investees' revenue, costs, and discount rates. The Company's assessment of these factors in determining whether an impairment exists could change in the future due to new developments or changes in applied assumptions.	Long-term Equity Investment The Company acquires the equity investments to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the Company does not have control over the investees as: ● Equity method investments when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of the income or loss is recognized monthly and is recorded in gains (losses) on equity investments. ● Non-marketable cost method investments when the equity method does not apply. Significant judgment is required to identify whether an impairment exists in the valuation of the Company's non-marketable equity investments, and therefore the Company considers this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant impact on the investee's fair value. Qualitative analysis of its investments involves understanding the financial performance and near-term prospects of the investee, changes in general market conditions in the investee's industry or geographic area, and the management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates regarding the investees' revenue, costs, and discount rates. The Company's assessment of these factors in determining whether an impairment exists could change in the future due to new developments or changes in applied assumptions.
Other-Than-Temporary Impairment	Other-Than-Temporary Impairment The Company's long-term equity investments are subject to a periodic impairment review. Impairments affect earnings as follows: ● Marketable equity securities include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the investee's credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable equity method investments in gains (losses) on equity investments. ● Non-marketable equity investments based on the Company's assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee's ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. Other-than-temporary impairments of equity investments were $0 for the three months ended March 31, 2019 and 2018, respectively.	Other-Than-Temporary Impairment The Company's long-term equity investments are subject to a periodic impairment review. Impairments affect earnings as follows: ● Marketable equity securities include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the investee's credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable equity method investments in gains (losses) on equity investments. ● Non-marketable equity investments based on the Company's assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee's ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. Other-than-temporary impairments of equity investments were $2,549,451 and $0 for the years ended December 31, 2018 and 2017, respectively.
Goodwill	Goodwill The Company evaluates goodwill for impairment annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value. The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment share, and general economic conditions. The Company completed the required testing of goodwill for impairment at the closing of Merger of BioKey on February 8, 2019, and determined that goodwill was impaired because of the current financial condition of the Company and the Company's inability to generate future operating income without substantial sales volume increases, which are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably assured.
Research and Development Expenses	Research and Development Expenses The Company accounts for the cost of using licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that 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 when incurred. For CDMO business unit, the Company accounts for R&D costs in accordance with Accounting Standards Codification ("ASC") 730, Research and Development ("ASC 730"). Research and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities, including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable advance payment for goods and services that will be used in future research and development activities are expensed when the activity has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into agreements with third parties to provide research and development services, costs are expensed as services are performed.	Research and Development Expenses The Company accounts for the cost of using licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that 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 when incurred.
Post-retirement and post-employment benefits	Post-retirement and post-employment benefits The Company's subsidiaries in Taiwan adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the "Act") in Taiwan. Such labor regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker's monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees' salaries to the employees' pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee benefits, which were expensed as incurred, were $4,424 and $5,586 for the three months ended March 31, 2019 and 2018, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.
Stock-based Compensation	Stock-based Compensation The Company measures expense associated with all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 "Compensation-Stock Compensation". Total employee stock-based compensation expenses were $0 for the three months ended March 31, 2019 and 2018. The Company accounted for stock-based compensation to non-employees in accordance with FASB ASC Topic 718 "Compensation-Stock Compensation" and FASB ASC Topic 505-50 "Equity-Based Payments to Non-Employees" which requires that the cost of services received from non-employees is measured at fair value at the earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total non-employee stock-based compensation expenses were $8,550 and $5,626 for the three months ended March 31, 2019 and 2018, respectively.	Stock-based Compensation The Company measures expense associated with all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 "Compensation-Stock Compensation". Total employee stock-based compensation expenses were $0 for the years ended December 31, 2018 and 2017. The Company accounted for stock-based compensation to non-employees in accordance with FASB ASC Topic 718 "Compensation-Stock Compensation" and FASB ASC Topic 505-50 "Equity-Based Payments to Non-Employees" which requires that the cost of services received from non-employees is measured at fair value at the earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total non-employee stock-based compensation expenses were $28,800 and $155,400 for the years ended December 31, 2018 and 2017, respectively.
Beneficial Conversion Feature	Beneficial Conversion Feature From time to time, the Company may issue convertible notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method.	Beneficial Conversion Feature From time to time, the Company may issue convertible notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method.
Income Taxes	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 for the three months ended March 31, 2019 and 2018. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition. On December 22, 2017, the SEC issued Staff Accounting Bulletin ("SAB 118"), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC 740 is complete. To the extent that a company's accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information to determine the final impact.	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 for the years ended December 31, 2018 and 2017. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition. On December 22, 2017, the SEC issued Staff Accounting Bulletin ("SAB 118"), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC 740 is complete. To the extent that a company's accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional guidance that may be issued by the I.R.S., and actions we may take. The Company is continuing to gather additional information to determine the final impact. For the years ended December 31, 2018 and 2017, the Company's income tax expense amounted $1,850 and $830, respectively.
Valuation of Deferred Tax Assets	Valuation of Deferred Tax Assets A valuation allowance is recorded to reduce the Company's deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company's projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets. As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction. In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and results in the period such determination was made.
Loss Per Share of Common Stock	Loss Per Share of Common Stock The Company calculates net loss per share in accordance with ASC Topic 260, "Earnings per Share". Basic loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share excludes all dilutive potential shares if their effect is anti-dilutive.	Loss Per Share of Common Stock The Company calculates net loss per share in accordance with ASC Topic 260, "Earnings per Share". Basic loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share excludes all dilutive potential shares if their effect is anti-dilutive.
Commitments and Contingencies	Commitments and Contingencies The Company has adopted ASC Topic 450 "Contingencies" subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss contingencies are accrued by a charge to income when information available before financial statements are issued or are available to be issued indicates that it is probable that an assets had been impaired or a liability had been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably possible that a material loss could be incurred.	Commitments and Contingencies The Company has adopted ASC Topic 450 "Contingencies" subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss contingencies are accrued by a charge to income when information available before financial statements are issued or are available to be issued indicates that it is probable that an assets had been impaired or a liability had been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably possible that a material loss could be incurred.
Foreign-currency Transactions	Foreign-currency Transactions For the Company's subsidiaries in Taiwan, the foreign-currency transactions are recorded in New Taiwan dollars ("NTD") at the rates of exchange in effect when the transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders' Equity (Deficit).
Translation Adjustment	Translation Adjustment The accounts of the Company's subsidiaries in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar ("NT$"). Such financial statements were translated into U.S. Dollars ("$" or "USD") in accordance ASC 830, "Foreign Currency Matters", with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange rate, stockholder's deficit are translated at the historical rates and income statement items are translated at an average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders' equity (deficit).
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement ("Topic 820"): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement ("ASU 2018-13"). The ASU modifies the disclosure requirements in Topic 820, Fair Value Measurement, by removing certain disclosure requirements related to the fair value hierarchy, modifying existing disclosure requirements related to measurement uncertainty and adding new disclosure requirements, such as disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and disclosing the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This ASU is effective for public companies for annual reporting periods and interim periods within those annual periods beginning after December 15, 2019. The Company is currently evaluating the effect, if any, that the ASU 2018-13 will have on its consolidated financial statements.	Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (the "FASB") issued ASU 2016-02, Leases (ASC 842), which was amended by ASU 2018-11, Leases (ASC 842): Targeted Improvements. The new guidance requires lessee recognition on the balance sheet of a right-of-use (ROU) asset and a lease liability, initially measured at the present value of the lease payments. It further requires recognition in the income statement of a single lease cost, calculated so that the cost of the lease is allocated over the lease term generally on a straight-line basis. Finally, it requires classification of all cash payments within operating activities in the statement of cash flows. The standard is effective for public companies for fiscal years beginning after December 15, 2018 and early adoption is permitted. The standard requires a transition adoption election using either 1) a modified retrospective approach with periods prior to the adoption date being recast or 2) a prospective adoption approach with a cumulative-effect adjustment recognized to the opening balance of retained earnings on the adoption date with prior periods not recast. The Company anticipates adopting this standard with an effective date of January 1, 2019 using the prospective adoption approach. The Company has evaluated the changes from this standard to its future financial reporting and disclosures, and has designed and implemented related processes and controls to address these changes. The Company believes the most significant effects relate to (1) the recognition of new ROU assets and lease liabilities on its balance sheet for its office operating lease; and (2) providing significant new disclosures about its leasing activities related to the amount, timing and uncertainty of cash flows arising from leases. The Company is continuing its assessment, which may identify additional impacts this guidance will have on its financial statements and disclosures. On December 22, 2017, the SEC issued Staff Accounting Bulletin ("SAB 118"), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC 740 is complete. In March 2018, the FASB issued ASU 2018-05, Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 (SEC Update), Income Taxes (Topic 740). ASU 2018-05 provides guidance regarding the recording of tax impacts where uncertainty exists, in the period of adoption of the 2017 U.S. Tax Cuts and Jobs Act (the "2017 Tax Act"). In February 2018, the FASB issued Accounting Standards Update No. 2018-02 ("ASU 2018-02"), Income Statement - Reporting Comprehensive Income (Topic 220). The guidance in ASU 2018-02 allows an entity to elect to reclassify the stranded tax effects related to the Tax Cuts and Jobs Act (the Tax Act) of 2017 from accumulated other comprehensive income into retained earnings. ASU 2018-02 is effective for fiscal years beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the effect this standard will have on its condensed consolidated financial statements. In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation (Topic 718), Improvements to Nonemployee Share-based Payments ("ASU 2018-07"). This ASU expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The effective date for the standard is for interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted, but no earlier than the Company's adoption date of Topic 606. U nder the new guidance, the measurement of nonemployee equity awards is fixed on the grant date. The new guidance is required to be applied retrospectively with the cumulative effect recognized at the date of initial application. The Company is currently evaluating the effect ASU 2018-07 will have on the condensed consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement ("Topic 820"): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement ("ASU 2018-13"). The ASU modifies the disclosure requirements in Topic 820, Fair Value Measurement, by removing certain disclosure requirements related to the fair value hierarchy, modifying existing disclosure requirements related to measurement uncertainty and adding new disclosure requirements, such as disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and disclosing the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This ASU is effective for public companies for annual reporting periods and interim periods within those annual periods beginning after December 15, 2019. The Company is currently evaluating the effect, if any, that the ASU 2018-13 will have on its financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Schedule of property and equipment	Estimated Life in Years Buildings and leasehold improvements 5 ~ 50 Machinery and equipment 5 ~ 10 Office equipment 3 ~ 6

Inventory (Tables)

Inventory (Tables)	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Schedule of inventory	Mar 31, December 31, (Unaudited) Merchandise $ 521 $ 1,318 Finished goods 91,891 100,736 Work-in-process 20,057 20,243 Raw materials 56,171 56,691 Allowance for inventory valuation and obsolescence loss (168,119 ) (177,670 ) Inventory, net $ 521 $ 1,318

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	March 31, December 31, (UNAUDITED) Land $ 360,081 $ 363,416 Buildings and leasehold improvements 2,115,155 290,403 Machinery and equipment 1,236,493 87,356 Office equipment 27,178 21,292 Subtotal 3,738,907 762,467 Less: accumulated depreciation (3,191,387 ) (252,401 ) Property and equipment, net $ 547,520 $ 510,066

Long-Term Investments (Tables)

Long-Term Investments (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Schedule of ownership percentages of investee	Ownership percentage March 31, December 31, Accounting Name of related party 2019 2018 treatment Braingenesis Biotechnology Co., Ltd. 0.17 % 0.17 % Cost Method Genepharm Biotech Corporation 0.72 % 0.72 % Cost Method BioHopeKing Corporation 7.13 % 7.13 % Cost Method BioFirst Corporation 16.14 % 15.84 % Equity Method Rgene 31.63 % 31.62 % Equity Method	Ownership percentage December 31, December 31, Accounting Name of related party 2018 2017 treatment Rgene Corporation 23.90 % N/A Equity Method
Schedule of extent the investee relies	Name of related party The extent the investee relies on the Company for its business Braingenesis Biotechnology Co., Ltd. No specific business relationship Genepharm Biotech Corporation No specific business relationship BioHopeKing Corporation Collaborating with the Company to develop and commercialize drugs BioFirst Corporation Loaned from the investee and provides research and development support service Rgene Collaborating with the Company to develop and commercialize drugs	Name of related party The extent the investee relies on the Company for its business Rgene Corporation Collaborating with the Company to develop and commercialize drugs
Schedule of long-term investment	March 31, December 31, (Unaudited) Non-marketable Cost Method Investments, net Braingenesis Biotechnology Co., Ltd. $ 7,147 $ 7,213 Genepharm Biotech Corporation 21,819 22,021 BioHopeKing Corporation 1,938,480 1,956,429 Sub total 1,967,446 1,985,663 Equity Method Investments, net BioFirst Corporation 1,440,317 1,502,506 Rgene Corporation - - Total $ 3,407,763 $ 3,488,169	December 31, December 31, 2018 2017 Equity Method Investments, net of impairment Rgene Corporation $ - N/A Total $ - N/A
Schedule of equity investments	Three Months Ended 2019 2018 (Unaudited) Share of equity method investee losses $ (66,205 ) $ (38,567 ) Impairments - - Total losses on equity investments $ (66,205 ) $ (38,567 )
BioFirst [Member]
Schedule of balance sheets	March 31, December 31, (Unaudited) Current Assets $ 7,324,390 $ 7,551,898 Noncurrent Assets 1,639,340 1,608,460 Current Liabilities 1,805,325 1,648,206 Noncurrent Liabilities 36,502 - Shareholders' Equity 7,121,903 7,512,152
Schedule of statements of operation	Three Months Ended 2019 2018 (Unaudited) Net sales $ 10,334 $ 10,022 Gross profit 1,882 2,372 Net loss (307,034 ) (178,294 ) Share of losses from investments accounted for using the equity method (66,205 ) (38,567 )
Rgene [Member]
Schedule of balance sheets	March 31, December 31, (Unaudited) Current Assets $ 94,305 $ 98,168 Noncurrent Assets 39,541 14,779 Current Liabilities 292,588 261,685 Noncurrent Liabilities 11,424 - Shareholders' Equity (Deficit) (170,166 ) (148,738 )
Schedule of statements of operation	Three Months Ended 2019 2018 (Unaudited) Net sales $ - $ - Gross Profit - - Net loss (22,662 ) (36,041 ) Share of loss from investments accounted for using the equity method - -

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2018
Payables and Accruals [Abstract]
Schedule of accrued expenses	December 31, December 31, Accrued payroll $ 444,400 $ 110,800 Accrued rent 4,941 Accrued interest expense – related party (Note 7) 18,868 17,460 Accrued expenses 87,240 42,667 Total $ 555,449 $ 170,927

Bank Loans (Tables)

Bank Loans (Tables)	3 Months Ended
	Mar. 31, 2019
Bank Loans
Schedule of short-term bank loan	March 31, December 31, 2019 2018 Cathay United Bank $ 243,000 $ 245,250 CTBC Bank 648,000 654,000 Cathay Bnak 1,000,000 - Total $ 1,891,000 $ 899,250
Schedule of long-term bank loan	March 31, December 31, 2019 2018 Cathay United Bank $ 45,076 $ 55,092 Less: current portion of long-term bank loan (39,688 ) (39,835 ) Total $ 5,388 $ 15,257

Related Parties Transactions (T

Related Parties Transactions (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Related Party Transactions [Abstract]
Schedule of related party transactions	Name of entity or Individual Relationship with the Company and its subsidiaries BioFirst Corporation (the "BioFirst") Entity controlled by controlling beneficiary shareholder of Yuangene BioFirst (Australia) Pty Ltd. (the "BioFirst (Australia)") 100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene Lion Arts Promotion Inc. (the "LION") Controlling shareholder of BioLite Inc. LionGene Corporation (the "LionGene") Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene Rgene Corporation (the "Rgene") Shareholder of the Company; entity controlled by controlling beneficiary shareholder of Yuangene Yuangene Corporation (the "Yuangene") Controlling beneficiary shareholder of the Company AsianGene Corporation (the "AsianGene") Shareholder; entity controlled by controlling beneficiary shareholder of Yuangene Keypoint Technology Ltd. (the "Keypoint') The Chairman of Keypoint is Eugene Jiang's mother. Yoshinobu Odaira (the "Odaira") Director of the Company GenePharm Inc. (the "GenePharm") Mr. George Lee, the Director and Chairman of Biokey, is the Chairman of Genepharm. Mr. Tsung-Shann Jiang, Ms. Shu-Ling Jiang and Mr. Eugene Jiang (the "Jiangs") Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the chairman and CEO of the BioLite Inc. and the President and a member of board of directors of BioFirst, Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang's wife, is a member of board of directors of the Company and the chairman of LION and BioFirst. Mr. Eugene Jiang is Mr. and Ms. Jiang's son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.	Name of entity or Individual Relationship with the Company and its subsidiaries BioLite Inc. (the "BioLite") Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene BioFirst Corporation (the "BioFirst") Entity controlled by controlling beneficiary shareholder of YuanGene BioFirst (Australia) Pty Ltd. (the BioFirst (Australia)") 100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene Rgene Corporation (the "Rgene") Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene LionGene Corporation (the "LionGene") Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene YuanGene Corporation (the "YuanGene") Controlling beneficiary shareholder of the Company AsianGene Corporation (the "AsianGene") Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene Eugene Jiang Former President and Chairman Keypoint Technology Ltd. (the "Keypoint') The Chairman of Keypoint is Eugene Jiang's mother. Yoshinobu Odaira (the "Odaira") Director of the Company Euro-Asia Investment & Finance Corp Ltd. (the "Euro-Asia") Shareholder of the Company Kimho Consultants Co., Ltd. (the "Kimho") Shareholder of the Company BioKey, Inc. (the "BioKey") One of wholly-owned subsidiaries of ABVC upon closing of the Mergers on February 8, 2019
Schedule of accounts receivable related parties	March 31, December 31, 2019 2018 GenePharm Inc. $ 142,265 $ - Total $ 142,265 $ -
Schedule of other receivable related parties		December 31, December 31, 2018 2017 BioFirst (Australia) $ 40,000 $ - Total $ 40,000 $ -
Schedule of due from related parties	March 31, December 31, 2019 2018 Rgene Corporation $ 17,550 $ 19,477 BioFirst (Australia) $ 40,675 $ 40,000 Total $ 58,225 $ 59,477
Schedule of amount due to related party	March 31, December 31, 2019 2018 Lion Arts Promotion Inc. $ 64,964 $ 65,495 LionGene Corporation 430,940 458,348 BioFirst Corporation 6,248,105 6,428,643 AsianGene Corporation 160,000 160,000 YuanGene Corporation 92,690 92,690 The Jiangs 598,085 539,920 Total $ 7,594,784 $ 7,745,096	December 31, December 31, 2018 2017 BioLite Inc. $ 58,684 $ 109,220 BioFirst Corporation 4,151,301 3,957,000 AsianGene Corporation 160,000 160,000 YuanGene Corporation 92,690 3,000 Eugene Jiang 100 100 Total $ 4,462,775 $ 4,229,320

Loss per Share (Tables)

Loss per Share (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Schedule of loss per share	Mar 31, Dec 31, 2018 Numerator: Net loss attributable to common stockholders $ (791,671 ) $ (601,387 ) Denominator: Weighted-average shares outstanding: Weighted-average shares outstanding - Basic 14,965,665 11,599,911 Stock options - - Weighted-average shares outstanding - Diluted 14,965,665 11,599,911 Loss per share -Basic $ (0.05 ) $ (0.05 ) -Diluted $ (0.05 ) $ (0.05 )	Years Ended 2018 2017 Numerator: Net loss $ (4,101,303 ) $ (4,242,860 ) Denominator: Weighted-average shares outstanding: Weighted-average shares outstanding - Basic 213,884,105 213,321,921 Stock options - - Weighted-average shares outstanding - Diluted 213,884,105 213,321,921 Loss per share -Basic $ (0.02 ) $ (0.02 ) -Diluted $ (0.02 ) $ (0.02 )

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Summary of income tax (benefits)	Year ended Year ended Federal State Total Federal State Total Current $ - $ 1,850 $ 1,850 $ - $ 830 $ 830 Deferred - - - - - - $ - $ 1,850 $ 1,850 $ - $ 830 $ 830
Schedule of deferred tax	December 31, December 31, Deferred Tax Account - noncurrent: Tax losses carryforwards $ 913,954 $ 594,501 Less: Valuation allowance (913,954 ) (594,501 ) Total deferred tax account - noncurrent $ - $ -
Schedule of statutory U.S. tax rate	Years ended 2018 2017 Statutory federal tax benefit, net of state tax effects 19 % 31 % State income taxes 8.84 % 8.84 % Provisional remeasurement of deferred taxes - % (13 )% Nondeductible/nontaxable items (1 )% (4 )% Change in valuation allowance (26.84 )% (22.84 )% Effective income tax rate 0 % 0 %

Lease (Tables)

Lease (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Schedule of operating lease arrangements	Mar 31, ASSETS Operating lease right-of-use assets $ 505,305 LIABILITIES Operating lease liabilities (current) 286,212 Operating lease liabilities (noncurrent) 239,647
Schedule of supplemental information related to operating leases	Cash paid for amounts included in the measurement of operating lease liabilities $ 73,802 Weighted average remaining lease term 1.86 years Weighted average discount rate 0.55 %
Schedule of minimum future annual payments under non-cancellable leases	Operating leases 2019 (excluding the three months ended March 31, 2019) $ 228,117 2020 258,642 2021 41,240 Total future minimum lease payments, undiscounted 527,999 Less: Imputed interest (2,140 ) Present value of future minimum lease payments $ 525,859

Pro Forma Financial Statements

Pro Forma Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Schedule of unaudited pro forma condensed consolidated combined balance sheet	Pro Forma Pro Forma ABVC BioKey BioLite Adjustment Note Combined ASSETS Current Assets Cash and cash equivalents $ 40,044 $ 636,666 $ 186,644 - $ 863,354 Restricted cash and cash equivalents 16,093 - - - 16,093 Accounts receivable, net - 43,204 - - 43,204 Accounts receivable - related parties, net - 147,848 - - 147,848 Other receivable - - 39,005 - 39,005 Due from related parties 40,000 - 79,287 (59,810 ) {f} 59,477 Inventory - - 1,318 - 1,318 Prepaid expense and other current assets 136 - 223,759 - 223,895 Total Current Assets 96,273 827,718 530,013 (59,810 ) 1,394,194 Property and equipment, net - 58,150 510,066 568,216 Goodwill, net - - - 43,531,445 {e} 43,531,445 Long-term investments - - 3,488,169 3,448,169 Deferred tax assets - - 1,347,995 1,347,995 Security Deposits - 10,440 27,418 37,858 Total Assets $ 96,273 $ 896,308 $ 5,903,661 $ 43,471,635 $ 50,367,877 LIABILITIES AND EQUITY Current Liabilities Short-term bank loan - - 899,250 - 899,250 Long-term bank loan - current portion - - 39,835 - 39,835 Notes payable - - 510,447 - 510,447 Accrued expenses and other current liabilities 555,449 83,026 687,709 - 1,326,184 Due to related parties 4,462,775 - 3,341,005 (58,684 ) {f} 7,745,096 Convertible notes payable, current portion 300,000 - - 300,000 Convertible notes payable - related parties, current portion 250,000 - - 250,000 Total Current Liabilities 5,568,224 83,026 5,478,246 (58,684 ) 11,070,812 Long-term bank loan - - 15,257 - 15,257 Tenant security deposit - 2,880 - - 2,880 Convertible notes payable - - - - - Convertible notes payable - related parties 250,000 - - - 250,000 Accrued interest 27,467 - - - 27,467 Total Liabilities 5,845,691 85,906 5,493,503 (58,684 ) 11,366,416 Equity Preferred stock - 18,633,097 - (18,633,097 ) {c} - Common stock 213,927 774,293 4,121 (4,121 ) {a} 318,486 74,998 {a} (771,793 ) {b} 7,428 {b} 22,133 {c} Additional paid-in capital 13,914,556 82,265 10,862,995 (70,877 ) {a} 59,018,959 (82,265 ) {e} 44,312,285 {e} (10,000,000 ) {g} Stock subscription receivable - (1,667 ) - 1,667 {e} - Accumulated deficit (19,877,901 ) (18,677,586 ) (11,445,109 ) 18,677,586 {e} (12,209,446 ) 6,817,848 {g} 2,295,716 {h} 10,000,000 {g} Other comprehensive income - - 670,541 (14,689 ) {g,h} 655,852 Treasury stock - - - (6,750,000 ) {g} (9,100,000 ) (2,350,000 ) {h} Total Stockholders' deficit (5,749,418 ) 810,402 92,548 43,530,319 38,683,851 Noncontrolling interest - - 317,610 - 317,610 Total Equity (5,749,418 ) 810,402 410,158 43,530,319 39,001,461 Total Liabilities and Equity $ 96,273 $ 896,308 $ 5,903,661 $ 43,471,635 50,367,877
Schedule of unaudited pro forma condensed consolidated statements of operations	Pro Forma Pro Forma ABVC BioKey BioLite Adjustment Note Combined Revenues $ - $ 510,197 $ 6,956 $ 517,153 Cost of revenues - 4,809 185,280 190,089 Gross profit - 505,388 (178,324 ) 327,064 Operating expenses Selling, general and administrative expenses 695,148 669,322 893,570 2,258,040 Research and development expenses 669,668 430,917 319,053 1,419,638 Stock based compensation 28,800 - - 28,800 Total operating expenses 1,393,616 1,100,239 1,212,623 3,706,478 Loss from operations (1,393,616 ) (594,851 ) (1,390,947 ) (3,379,414 ) Other income (expense) Interest income 93 4,598 5,119 9,810 Interest expense (155,930 ) - (306,821 ) (462,751 ) Rental income - - 11,924 11,924 Impairment loss - - (63,663 ) (63,663 ) Investment loss (549 ) - (395,476 ) (396,025 ) Gain/Loss on foreign exchange changes - - 7,307 7,307 Gain/Loss on investment in equity securities (2,549,451 ) - (192,463 ) (2,741,914 ) Other income (expense) - 630 (5,154 ) (4,524 ) Total other income (expenses) (2,705,837 ) 5,228 (939,227 ) (3,639,836 ) Loss before provision for income tax (4,099,453 ) (589,623 ) (2,330,174 ) (7,019,250 ) Provision for income tax (benefit) 1,850 800 (366,947 ) (364,297 ) Net loss (4,101,303 ) (590,423 ) (1,963,227 ) (6,654,953 ) Net loss attributable to noncontrolling interests - - 489,151 489,151 Net loss attributable to ABVC and subsidiaries (4,101,303 ) (590,423 ) (1,474,067 ) (7,144,104 ) Foreign currency translation adjustment - - 86,786 86,786 Comprehensive Income (Loss) $ (4,101,303 ) $ (590,423 ) $ (1,560,862 ) $ (7,230,890 ) Net loss per share attributable to common stockholders Basic and diluted $ (0.02 ) $ (0.03 ) Weighted average number of common shares outstanding Basic and diluted 213,884,105 214,156,988
Schedule of reconciliation of ABVC common stock to be issued to BioLite shareholders	BioLite Outstanding shares as of December 31, 2018 41,207,444 Exchange of each BioLite share of common stock outstanding as of December 31, 2018, for 1.82 shares of ABVC common stock 1.82 ABVC common stock to be issued to BioLite as a result of the Merger 74,997,548 Par value $0.001 per share of ABVC $ 74,998
Schedule of ABVC common stock to be issued to BioKey shareholders in exchange of BioKey's common stock outstanding	BioKey Outstanding shares as of December 31, 2018 7,428,134 Exchange of each BioKey share of common stock outstanding as of December 31, 2018, for one share of ABVC common stock 1 ABVC common stock to be issued to BioKey as a result of the Merger 7,428,134 Par value $0.001 per share of ABVC $ 7,428
Schedule of ABVC common stock to be issued to BioKey shareholders in exchange of BioKey's preferred stock outstanding	BioKey Outstanding shares as of December 31, 2018 7,000,000 shares of Series A 7,000,000 1,160,000 shares of Series B 1,160,000 13,973,097 shares of Series C 13,973,097 BioKey’s total shares of preferred stock outstanding as of December 31, 2018 22,133,097 Exchange of each BioKey share of preferred stock outstanding as of December 31, 2018, for one share of ABVC common stock 1 ABVC common stock to be issued to BioKey as a result of the Merger 22,133,097 Par value $0.001 per share of ABVC $ 22,133
Schedule of Common stock outstanding	ABVC common stock issued as of December 31, 2018 213,926,475 ABVC common stock held by BioLite pursuant to the BioLite Collaborative Agreement (see Note {g}) (3,487,500 ) ABVC common stock held by BioLite for cash issuance (see Note {h}) (1,468,750 ) ABVC common stock to be issued to BioLite as a result of the Merger 74,997,548 ABVC common stock to be issued to BioKey as a result of the Merger 29,561,231 Total common stock of the combined company outstanding following the Merger 313,529,004 {g} Collaborative agreement with BioLite Inc., a related party On December 29, 2015, American BriVision Corporation (“BriVision”) entered into a collaborative agreement (the “BioLite Collaborative Agreement”) with BioLite, a related party, pursuant to which BioLite granted BriVision sole licensing rights for drug and therapeutic use of five products, including 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 the U.S.A and Canada. Under the BioLite 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: {h} On August 26, 2016, ABVC issued 1,468,750 shares of common stock, par value $0.001 to BioLite pursuant to a certain Stock Purchase Agreement dated August 26, 2016. 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 unaudited pro forma adjustments were made as if the Merger occurred on December 31, 2018. As such, these common stock shares of ABVC held by BioLite shall be treated be treated as outstanding shares, and shall be reflected as treasury shares. The corresponding long-term investment of BioLite has been written off in full amount, included in the accumulated deficit as of December 31, 2018. Such amount has been eliminated in the pro forma condensed balance sheet.
Schedule of the fair value of the consideration given and assets and liabilities acquired	Purchase consideration: Common stock (1) $ 44,341,847 Estimated Fair Value of Assets Acquired: Cash and cash equivalents $ 636,666 Accounts receivable 43,204 Accounts receivable - related parties 147,848 Property and equipment 58,150 Security deposits 10,440 Total assets acquired $ 896,308 Estimated Fair Value of Liabilities Assumed: Due to shareholders $ Accrued expenses and other current liabilities 83,026 Tenant security deposit 2,880 Total liabilities assumed $ 85,906 Total net assets acquired $ 810,402 Goodwill as a result of the Merger $ 43,531,445 (1) 29,561,231 shares of ABVC common stock to be issued to BioKey in connection with the Merger. Those shares were valued at $1.50 per share, the closing share price of ABVC on February 5, 2019.

Business Combination (Tables)

Business Combination (Tables)	3 Months Ended
	Mar. 31, 2019
Business Combinations [Abstract]
Schedule of the fair value of the consideration given and assets and liabilities acquired	Purchase consideration: Common Stock (*) $ 44,341,847 Allocation of the purchase price: Cash and cash equivalents $ 531,147 Accounts receivable, net 188,550 Property and equipment, net 56,075 Operating lease right-of-use assets 485,684 Security deposits 10,440 Total assets acquired 1,271,896 Accounts payable (56,204 ) Accrued expenses and other current liabilities (251,335 ) Operating lease liability (267,256 ) Tenant security deposit (2,880 ) Total liabilities assumed (577,675 ) Total net assets acquired 694,221 Goodwill as a result of the Merger $ 43,647,626 * 29,561,231 shares of ABVC common stock issued to BioKey in connection with the Merger. Those shares were valued at $1.50 per share, based on the bid-and-ask share price of ABVC Common Stock on the final day of trading, February 8, 2019.

Organization and Description _2

Organization and Description of Business (Details) - shares	May 03, 2019	Mar. 12, 2019	Mar. 21, 2016	Mar. 21, 2016	Feb. 08, 2016	Aug. 31, 2017
Organization and Description of Business (Textual)
Percentage of common shares issued and outstanding						73.00%
Description of reverse stock split	The Company filed a certificate of amendment to the Company's articles of incorporation (the "Amendment") to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority ("FINRA") informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information in this Form 10-Q reflect this 1-for-18 reverse stock split.	i) effect a stock reverse split at the ratio of 1-for-18 (the "Reverse Split") of both the authorized common stock of the Company (the "Common Stock") and the issued and outstanding Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized the Reverse Split without obtaining approval of the Company's shareholders pursuant to Section 78.207 of Nevada Revised Statutes.	1 to 3.141	1 to 3.141
Share Exchange Agreement One [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 Two [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 Three [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-for-1
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
Description of reverse stock split					ABVC issued an aggregate of 104,558,777 shares (prior to the reverse stock split in 2019) to the shareholders of both BioLite and BioKey under a registration statement on Form S-4 (file number 333-226285), which became effective by operation of law on or about February 5, 2019.
Share Exchange Agreement Four [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 Accoun_4

Summary of Significant Accounting Policies (Details)	3 Months Ended
	Mar. 31, 2019
Buildings and leasehold improvements [Member] | Minimum [Member]
Estimated Life	P5Y
Buildings and leasehold improvements [Member] | Maximum [Member]
Estimated Life	P50Y
Machinery and equipment [Member] | Minimum [Member]
Estimated Life	P5Y
Machinery and equipment [Member] | Maximum [Member]
Estimated Life	P10Y
Office equipment [Member] | Minimum [Member]
Estimated Life	P3Y
Office equipment [Member] | Maximum [Member]
Estimated Life	P6Y

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details Textual) - USD ($)	May 03, 2019	Mar. 12, 2019	Mar. 21, 2016	Mar. 21, 2016	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Summary of Significant Accounting Policies (Textual)
Forward split ratio	The Company filed a certificate of amendment to the Company's articles of incorporation (the "Amendment") to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority ("FINRA") informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information in this Form 10-Q reflect this 1-for-18 reverse stock split.	i) effect a stock reverse split at the ratio of 1-for-18 (the "Reverse Split") of both the authorized common stock of the Company (the "Common Stock") and the issued and outstanding Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized the Reverse Split without obtaining approval of the Company's shareholders pursuant to Section 78.207 of Nevada Revised Statutes.	1 to 3.141	1 to 3.141
Common stock, par value					$ 0.001		$ 0.001	$ 0.001
Common stock, authorized					20,000,000		20,000,000	360,000,000
Cash and cash equivalents					$ 981,341	$ 174,444	$ 226,688	$ 93,332	$ 18,645
Restricted cash equivalents					16,093		16,093
Impairments of equity investments					0	0
Employee stock-based compensation expenses					$ 0	0	0	0
Post-retirement and post-employment benefits, Description					Such labor regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker's monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees' salaries to the employees' pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee benefits, which were expensed as incurred, were $4,424 and $5,586 for the three months ended March 31, 2019 and 2018, respectively.
Non-employee stock-based compensation expenses					$ 8,550	5,626	28,800	155,400
Income tax expense					(57,545)	(94,282)	$ 1,850	830
Income taxes ultimate settlement, percentage							50.00%
Loss on investment in equity securities					$ (66,205)	$ (38,567)	$ (2,549,451)

Going Concern (Details)

Going Concern (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Going Concern (Textual)
Accumulated deficit	$ (13,001,117)		$ (12,209,446)	$ (15,776,598)
Net loss	(873,317)	$ (713,622)	(4,101,303)	(4,242,860)
Working capital deficiency	$ 10,907,973		$ 10,421,310	$ 1,756,915

Collaborative Agreements (Detai

Collaborative Agreements (Details) - USD ($)	May 06, 2016	Dec. 29, 2015	Dec. 24, 2018	Sep. 30, 2017	Sep. 25, 2017	Jul. 24, 2017	May 26, 2017	Feb. 28, 2017	Aug. 31, 2016	Jul. 27, 2016	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Collaborative Agreements (Textual)
Common stock newly issued, value													$ 694,219	$ 80,000	$ 80,000	$ 5,850,000
Outstanding balance																2,550,000
Collaborative Arrangement [Member]
Collaborative Agreements (Textual)
Description of payment settlement		Upfront payment shall upon the signing of this BioLite 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.
Amount received from BriVision		$ 100,000,000				$ 3,000,000
Upfront payments		$ 3,500,000
Percentage of payments under co-development agreement		3.50%				50.00%
Milestone payments to BioLite in cash	$ 2,600,000
Common stock newly issued, value	$ 900,000					$ 3,000,000
Common stock newly issued, shares	562,500
Share price	$ 1.60							$ 2
Licensing rights					$ 3,000,000
Accounts payable													$ 15,000,000		$ 15,000,000
Research and development expense					$ 3,000,000
Agreement, terms		This BioLite 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.
Co-Dev Agreement [Member]
Collaborative Agreements (Textual)
Amount received from BriVision				$ 3,000,000			$ 3,000,000									450,000
Percentage of payments under co-development agreement							50.00%								15.00%
Licensing rights															$ 10,000,000
Accounts payable															$ 15,000,000
Company cash payments				$ 3,000,000			$ 3,000,000
Co-Dev agreement, description			The Company received the remaining balance of $2,550,000 in the form of newly issued shares of Rgene's Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share), for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the year ended December 31, 2018, the Company has recognized investment loss of $549.
BHK Co-Development Agreement [Member]
Collaborative Agreements (Textual)
Description of payment settlement										Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment Upon the first Investigational New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or 10% of total payment At the completion of first phase II clinical trial: $1 million, or 10% of total payment At the initiation of phase III of clinical trial research: $3 million, or 30% of total payment Upon the New Drug Application (NDA) submission: $4 million, or 40% of total payment
Upfront payments										$ 1,000,000		$ 1,000,000
Percentage of payments under co-development agreement										10.00%		10.00%
Milestone payments to BioLite in cash									$ 31,649,000	$ 10,000,000
Common stock newly issued, value									$ 1,000,000			$ 10,000,000
Milestone payments royalty percentage									12.00%
Collaborative Agreements, description												The Company recognized the cash receipt in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development data was delivered to BHK.	In addition to the total of NT$50 million, approximately equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit. As of March 31, 2019 and 2018, the Company has not earned the royalty under the BHK Collaborative Agreements.
Collaborative Arrangement One [Member]
Collaborative Agreements (Textual)
Percentage of payments under co-development agreement											6.50%
Milestone payments to BioLite in cash								$ 650,000
Common stock newly issued, value								$ 5,850,000
Common stock newly issued, shares								2,925,000
Share price								$ 2
Accounts payable											$ 6,500,000
Research and development expense																$ 3,000,000

Inventory (Details)

Inventory (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Merchandise	$ 521	$ 1,318
Finished goods	91,891	100,736
Work-in-process	20,057	20,243
Raw materials	56,171	56,691
Allowance for inventory valuation and obsolescence loss	(168,119)	(177,670)
Inventory, net	$ 521	$ 1,318

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Subtotal	$ 3,738,907	$ 762,467
Less: accumulated depreciation	(3,191,387)	(252,401)
Property and equipment, net	547,520	510,066
Land [Member]
Subtotal	360,081	363,416
Buildings and leasehold improvements [Member]
Subtotal	2,115,155	290,403
Machinery and equipment [Member]
Subtotal	1,236,493	87,356
Office equipment [Member]
Subtotal	$ 27,178	$ 21,292

Property and Equipment (Detai_2

Property and Equipment (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Property and Equipment (Textual)
Depreciation expenses	$ 13,940	$ 11,420

Long-Term Investments (Details)

Long-Term Investments (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Aug. 31, 2017
Ownership percentage				73.00%
Rgene Corporation [Member]
Ownership percentage		23.90%
Accounting treatment		Equity Method
Braingenesis Biotechnology Co., Ltd. [Member]
Ownership percentage	0.17%	0.17%
Accounting treatment	Cost Method
Genepharm Biotech Corporation [Member]
Ownership percentage	0.72%	0.72%
Accounting treatment	Cost Method
BioHopeKing Corporation [Member]
Ownership percentage	7.13%	7.13%
Accounting treatment	Cost Method
BioFirst Corporation [Member]
Ownership percentage	16.14%	15.84%
Accounting treatment	Equity Method
Rgene [Member]
Ownership percentage	31.63%	31.63%
Accounting treatment	Equity Method

Long-Term Investments (Details

Long-Term Investments (Details 1)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
BioFirst Corporation (the "BioFirst") [Member]
Relationship with the Company and its subsidiaries, description	Entity controlled by controlling beneficiary shareholder of Yuangene	Entity controlled by controlling beneficiary shareholder of YuanGene
Braingenesis Biotechnology Co., Ltd. [Member]
Relationship with the Company and its subsidiaries, description	No specific business relationship
Genepharm Biotech Corporation [Member]
Relationship with the Company and its subsidiaries, description	No specific business relationship
BioHopeKing Corporation [Member]
Relationship with the Company and its subsidiaries, description	Collaborating with the Company to develop and commercialize drugs
Rgene [Member]
Relationship with the Company and its subsidiaries, description	Collaborating with the Company to develop and commercialize drugs

Long-Term Investments (Detail_2

Long-Term Investments (Details 2) - USD ($)	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Non-marketable Cost Method Investments, net abstract
Sub total	$ 1,967,446	$ 1,985,663
Total	3,407,763	3,488,169
BioFirst Corporation [Member]
Non-marketable Cost Method Investments, net abstract
Total	1,440,317	1,502,506
Rgene Corporation [Member]
Non-marketable Cost Method Investments, net abstract
Total
Braingenesis Biotechnology Co., Ltd. [Member]
Non-marketable Cost Method Investments, net abstract
Sub total	7,147	7,213
Genepharm Biotech Corporation [Member]
Non-marketable Cost Method Investments, net abstract
Sub total	21,819	22,021
BioHopeKing Corporation [Member]
Non-marketable Cost Method Investments, net abstract
Sub total	$ 1,938,480	$ 1,956,429

Long-Term Investments (Detail_3

Long-Term Investments (Details 3) - USD ($)	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current Assets	$ 1,527,182	$ 566,476	$ 2,643,332
Current Liabilities	12,435,155	10,987,786	4,400,247
Shareholders' Equity (Deficit)	(5,762,310)	(5,657,996)	(1,756,915)
Rgene [Member]
Current Assets	94,305	98,168
Noncurrent Assets	39,541	14,779
Current Liabilities	292,588	261,685
Noncurrent Liabilities	11,424
Shareholders' Equity (Deficit)	(170,166)	(148,738)
BioFirst [Member]
Current Assets	7,324,390	7,551,898
Noncurrent Assets	1,639,340	1,608,460
Current Liabilities	1,805,325	1,648,206
Noncurrent Liabilities	36,502
Shareholders' Equity (Deficit)	$ 7,121,903	$ 7,512,152

Long-Term Investments (Detail_4

Long-Term Investments (Details 4) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Net sales	$ 212,242
Gross Profit	210,743
Net loss	(873,317)	(713,622)	(4,101,303)	(4,242,860)
Share of losses from investments accounted for using the equity method	(66,205)	(38,567)	(549)
Rgene Corporation [Member]
Net sales
Gross Profit
Net loss	(22,662)	(36,041)	(120,065)
Share of losses from investments accounted for using the equity method			$ (549)
BioFirst Corporation [Member]
Net sales	10,334	10,022
Gross Profit	1,882	2,372
Net loss	(307,034)	(178,294)
Share of losses from investments accounted for using the equity method	$ (66,205)	$ (38,567)

Long-Term Investments (Detail_5

Long-Term Investments (Details 5) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Long-Term Investment [Abstract]
Share of equity method investee losses	$ (66,205)	$ (38,567)	$ (549)
Impairments			(2,549,451)
Total losses on equity investments	$ (66,205)	$ (38,567)	$ (2,550,000)

Long-Term Investments (Detail_6

Long-Term Investments (Details Textual) - USD ($)	Dec. 24, 2018	Aug. 15, 2018	Nov. 02, 2018	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Long-Term Investments (Textual)
Issued shares				$ 694,219	$ 80,000	$ 80,000	$ 5,850,000
Rgene [Member]
Long-Term Investments (Textual)
Percentage of common stock shares				31.63%		31.62%
Issued shares	$ 2,550,000
Common stock price	$ 1.60
Aggregate number of shares	1,530,000
BioFirst [Member]
Long-Term Investments (Textual)
Percentage of common stock shares				16.14%		15.84%
Sale of common stock, description		The Company subsequently purchased an aggregate of 200,000 and 366,200 shares of common stock of BHK at NT$10, equivalent to $0.33, and NT$50, equivalent $1.64, from one of directors of BHK and eleven shareholders of BHK, respectively. The percentage of ownership accordingly increased to 7.13% as of March 31, 2019 and December 31, 2018.	The Company subsequently purchased an aggregate of 200,000 and 366,200 shares of common stock of BHK at NT$10, equivalent to $0.33, and NT$50, equivalent $1.64, from one of directors of BHK and eleven shareholders of BHK, respectively. The percentage of ownership accordingly increased to 7.13% as of March 31, 2019 and December 31, 2018.			The Company sold 552,000 shares of common stock of BioHopeKing Corporation (the "BHK") at prices ranging from NT$25, equivalent $0.82, to NT$32, equivalent $1.05, to two directors of BHK and 25 individuals. As a result of the transactions, the Company recognized investment loss of $395,476 for the same period.

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Payables and Accruals [Abstract]
Accrued payroll	$ 444,400	$ 110,800
Accrued rent	4,941
Accrued interest expense - related party (Note 7)	18,868	17,460
Accrued expenses	87,240	42,667
Total	$ 555,449	$ 170,927

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	Aug. 25, 2018	Jun. 27, 2018	May 09, 2018	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Convertible Notes Payable (Textual)
Aggregate principal amount	$ 250,000	$ 250,000
Accrued convertible interest				$ 11,971	$ 281
Interest expense				43,467	27,467
Unsecured convertible promissory note [Member]
Convertible Notes Payable (Textual)
Aggregate principal amount	$ 250,000	$ 250,000	$ 300,000
Bears interest rate	8.00%	8.00%	8.00%
Convertible promissory note received	$ 250,000	$ 250,000	$ 300,000
Equity offering, description	The Company raises gross proceeds from the sale of its common stock of at least $5,000,000 (an "Equity Offering") then within five days of the closing for such offering, the Company must repay the outstanding amount of this Odaira Note.	The Company raises gross proceeds from the sale of its common stock of at least $5,000,000 (an "Equity Offering") then within five days of the closing for such offering, the Company must repay the outstanding amount of this Keypoint Note.	The Company raises gross proceeds from the sale of its common stock of at least $5,000,000 (an "Equity Offering") then within five days of the closing for such offering, the Company must repay the outstanding amount of this Yu and Wei Note.
Conversion price, description	(i) $2.00 per share (the "Fixed Conversion Price"), subject to adjustment or (ii) 80% of the per share offering price (the "Alternative Conversion Price") of any completed equity offering of the Company in an amount exceeding $500,000 that occurs when any part of the Odaira Note is outstanding, subject to adjustments set forth in the Odaira Note. In accordance with FASB ASC 470-20, the Company recognized none of the intrinsic value of embedded beneficial conversion feature present in the Odaira Note as of March 31, 2019.	(i) $2.00 per share (the "Fixed Conversion Price"), subject to adjustment or (ii) 80% of the per share offering price (the "Alternative Conversion Price") of any completed equity offering of the Company in an amount exceeding $500,000 that occurs when any part of the Keypoint Note is outstanding, subject to adjustments set forth in the Keypoint Note. In accordance with FASB ASC 470-20, the Company recognized none of the intrinsic value of embedded beneficial conversion feature present in the Keypoint Note as of March 31, 2019.	(i) $2.00 per share (the "Fixed Conversion Price"), subject to adjustment or (ii) 80% of the per share offering price (the "Alternative Conversion Price") of any completed equity offering of the Company in an amount exceeding $500,000 that occurs when any part of the Yu and Wei Note is outstanding, subject to adjustments set forth in the Yu and Wei Note. In accordance with FASB ASC 470-20, the Company recognized none of the intrinsic value of embedded beneficial conversion feature present in the Yu and Wei Note as of March 31, 2019.
Convertible debenture				800,000	800,000
Accrued convertible interest				43,467	$ 27,467
Interest expense				$ 16,000		$ 0

Bank Loans (Details)

Bank Loans (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Cathay United Bank [Member]
Total	$ 243,000	$ 245,250
CTBC Bank [Member]
Total	648,000	654,000
Cathay Bnak [Member]
Total	1,000,000
Cathay United Loan Agreement [Member]
Total	$ 1,891,000	$ 1,891,000

Bank Loans (Details 1)

Bank Loans (Details 1) - Cathay United Loan Agreement [Member] - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Cathay United Bank	$ 45,076	$ 55,092
Less: current portion of long-term bank loan	(39,688)	(39,835)
Total	$ 5,388	$ 15,257

Bank Loans (Details Textual)

Bank Loans (Details Textual) - USD ($)

Jan. 08, 2019

Oct. 01, 2018

Sep. 06, 2017

Jun. 12, 2017

Jan. 21, 2019

Jan. 18, 2019

Jul. 19, 2017

Apr. 30, 2017

Jun. 28, 2016

Mar. 31, 2019

Mar. 31, 2018

Dec. 31, 2018

Aug. 25, 2018

Jun. 27, 2018

Bank Loans (Textual)

Principal amount

$ 250,000

$ 250,000

Cathay United Loan Agreement [Member]

Bank Loans (Textual)

Principal amount

$ 2,430,050

$ 243,000

$ 243,000

Maturity date

Jun. 28, 2017

Debt instrument term

1 year

1 year

1 year

Bears interest floating rate

1.15%

2.22%

2.22%

Debt instrument due date

Sep. 6, 2019

Sep. 6, 2018

Interest expenses

$ 1,330

$ 1,402

Cathay United Loan Agreement [Member] | NT [Member]

Bank Loans (Textual)

Principal amount

$ 7,500,000

$ 7,500,000

$ 7,500,000

CTBC Loan Agreements [Member]

Bank Loans (Textual)

Principal amount

$ 324,000

$ 324,000

Maturity date

Jan. 19, 2018

Jul. 18, 2019

Jan. 19, 2018

Debt instrument term

1 year

1 year

Bears interest floating rate

1.63%

Interest expenses

2,604

2,736

CTBC Loan Agreements [Member] | NT [Member]

Bank Loans (Textual)

Principal amount

$ 10,000,000

$ 10,000,000

Loan Agreement [Member]

Bank Loans (Textual)

Principal amount

$ 1,000,000

Maturity date

Jan. 1, 2020

Interest expenses

$ 9,527

0

Received loan amount

$ 500,000

Exceeding amount

$ 500,000

Regular interest rate, description

The Note executed in connection with the Cathay Loan Agreement bears an interest rate (the "Regular Interest Rate") equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal (the "Index") and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%) plus the Regular Interest Rate.

Cathay United Bank [Member]

Bank Loans (Textual)

Maturity date

Apr. 30, 2020

Bears interest floating rate

2.24%

2.24%

Interest expenses

$ 284

$ 680

Cathay United Bank [Member] | Minimum [Member]

Bank Loans (Textual)

Bears interest floating rate

0.77%

Cathay United Bank [Member] | Maximum [Member]

Bank Loans (Textual)

Bears interest floating rate

1.17%

Cathay United Bank [Member] | April 30, 2010 [Member]

Bank Loans (Textual)

Principal amount

$ 288,360

Maturity date

Apr. 30, 2017

Debt instrument term

7 years

Cathay United Bank [Member] | NT [Member] | April 30, 2010 [Member]

Bank Loans (Textual)

Principal amount

$ 8,900,000

Notes Payable (Details)

Notes Payable (Details) - USD ($)	Jan. 11, 2018	Dec. 27, 2018	Mar. 27, 2018	Nov. 27, 2017	Mar. 31, 2019	Mar. 31, 2018	Sep. 26, 2018
Notes Payable (Textual)
Interest expenses					$ 5,085	$ 1,807
Taiwanese [Member]
Notes Payable (Textual)
Promissory note, Description	The principal and accrued interest totaling NT$6,090,000, equivalent to $199,143, has been paid in full.			Entered into a promissory note for borrowing an aggregate amount of NT$6,000,000, equivalent to $196,200, for the period from November 27, 2017 to January 11, 2018. The principal of promissory note bears interest at 12% per annum. This promissory note is secured by 700,000 Common Stock shares of ABVC and is also personal guaranteed by the Company's chairman.
Interest				12.00%
Hsu and Chow Promissory Note [Member]
Notes Payable (Textual)
Promissory note, Description			BioLite Taiwan and two individuals entered into a promissory note, (the "Hsu and Chow Promissory Note"), for borrowing an aggregate amount of NT$4,660,000, equivalent to $152,382, for the period from March 27, 2018 to June 26, 2018.
Interest							13.6224%
BioLite Taiwan [Member]
Notes Payable (Textual)
Promissory note, Description		Issued a promissory note of NT$450,000, equivalent to $14,715, to Taipei Veterans General Hospital to repay the clinical experiment costs. The note has been paid in full on January 2, 2019.
Interest expenses					$ 10,768	$ 8,834
Unsecured loan agreements, Description					Entered various unsecured loan agreements bearing interest at fixed rates between 12% and 13.6224% per annum with three individuals to advance in aggregate of NT$10,750,000, equivalent to $348,300, for working capital purpose. The term of the loan varies from one month to three months with various maturity dates through May 25, 2018.

Related Parties Transactions (D

Related Parties Transactions (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
BioFirst Corporation (the "BioFirst") [Member]
Relationship with the Company and its subsidiaries, description	Entity controlled by controlling beneficiary shareholder of Yuangene	Entity controlled by controlling beneficiary shareholder of YuanGene
BioFirst (Australia) Pty Ltd. (the "BioFirst (Australia)") [Member]
Relationship with the Company and its subsidiaries, description	100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene	100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene
Lion Arts Promotion Inc. (the "LION") [Member]
Relationship with the Company and its subsidiaries, description	Controlling shareholder of BioLite Inc.
LionGene Corporation (the "LionGene") [Member]
Relationship with the Company and its subsidiaries, description	Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene	Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene
Rgene Corporation (the "Rgene") [Member]
Relationship with the Company and its subsidiaries, description	Shareholder of the Company; entity controlled by controlling beneficiary shareholder of Yuangene	Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene
Yuangene Corporation (the "Yuangene") [Member]
Relationship with the Company and its subsidiaries, description	Controlling beneficiary shareholder of the Company	Controlling beneficiary shareholder of the Company
AsianGene Corporation (the "AsianGene") [Member]
Relationship with the Company and its subsidiaries, description	Shareholder; entity controlled by controlling beneficiary shareholder of Yuangene
Keypoint Technology Ltd. (the "Keypoint') [Member]
Relationship with the Company and its subsidiaries, description	The Chairman of Keypoint is Eugene Jiang's mother.	The Chairman of Keypoint is Eugene Jiang’s mother.
Yoshinobu Odaira (the "Odaira") [Member]
Relationship with the Company and its subsidiaries, description	Director of the Company	Director of the Company
GenePharm Inc. (the "GenePharm") [Member]
Relationship with the Company and its subsidiaries, description	Mr. George Lee, the Director and Chairman of Biokey, is the Chairman of Genepharm.
Mr. Tsung-Shann Jiang, Ms. Shu-Ling Jiang and Mr. Eugene Jiang (the "Jiangs")
Relationship with the Company and its subsidiaries, description	Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the chairman and CEO of the BioLite Inc. and the President and a member of board of directors of BioFirst,
BioLite, Inc., [Member]
Relationship with the Company and its subsidiaries, description		Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene
Eugene Jiang [Member]
Relationship with the Company and its subsidiaries, description		Former President and Chairman
Euro-Asia Investment & Finance Corp Ltd. (the "Euro-Asia") [Member]
Relationship with the Company and its subsidiaries, description		Shareholder of the Company
Kimho Consultants Co., Ltd. (the "Kimho") [Member]
Relationship with the Company and its subsidiaries, description		Shareholder of the Company
BioKey Inc[Member]
Relationship with the Company and its subsidiaries, description		One of wholly-owned subsidiaries of ABVC upon closing of the Mergers on February 8, 2019

Related Parties Transactions _2

Related Parties Transactions (Details 1) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Total	$ 142,265
GenePharm Inc. [Member]
Total	$ 142,265

Related Parties Transactions _3

Related Parties Transactions (Details 2) - USD ($)	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Total	$ 58,225	$ 59,477
Rgene Corporation [Member]
Total	17,550	19,477
BioFirst (Australia) [Member]
Total	$ 40,675	$ 40,000

Related Parties Transactions _4

Related Parties Transactions (Details 3) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Total	$ 7,594,784	$ 7,745,096
Lion Arts Promotion Inc. [Member]
Total	64,964	65,495
LionGene Corporation [Member]
Total	430,940	458,348
BioFirst Corporation [Member]
Total	6,248,105	6,428,643
AsianGene Corporation [Member]
Total	160,000	160,000
YuanGene Corporation [Member]
Total	92,690	92,960
The Jiangs [Member]
Total	$ 598,085	$ 539,920

Related Parties Transactions _5

Related Parties Transactions (Details 4) - USD ($)	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Other receivable - related parties total	$ 58,225	$ 59,477
BioFirst (Australia) [Member]
Other receivable - related parties total	$ 40,675	$ 40,000

Related Parties Transactions _6

Related Parties Transactions (Details 5) - USD ($)	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Due to related parties	$ 7,594,784	$ 7,745,096	$ 4,229,320
BioLite, Inc., [Member]
Due to related parties		58,684	109,220
BioFirst Corporation [Member]
Due to related parties		4,151,301	3,957,000
AsianGene Corporation [Member]
Due to related parties		160,000	160,000
YuanGene Corporation [Member]
Due to related parties		92,690	3,000
Eugene Jiang [Member]
Due to related parties		$ 100	$ 100

Related Parties Transactions _7

Related Parties Transactions (Details Textual) - USD ($)	Oct. 02, 2018	Apr. 12, 2017	May 06, 2016	Feb. 02, 2019	Nov. 29, 2018	Jun. 27, 2018	Jan. 18, 2018	Sep. 30, 2017	Sep. 28, 2017	Jul. 24, 2017	Jan. 26, 2017	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Aug. 25, 2018	May 09, 2018	Sep. 25, 2017
Related Parties Transactions (Textual)
Amount received from BriVision												$ 7,594,784		$ 7,745,096	$ 4,229,320
Outstanding loan												233,000		692,980
Accrued interest												11,971		281
Interest expenses												129,886	$ 106,854	155,930	103,460
Common stock new issues												694,219	80,000	80,000	5,850,000
Additional paid-in capital												15,680,674		14,983,714	13,805,936
Rent expenses														0
Related party transactions, description								Pursuant to the Investment and Equity Transfer Agreement, Everfront agreed to purchase 2,000,000 common shares of the Company owned by AsianGene at $1.60 per share in a total amount of $3,200,000, of which $160,000 is due before September 15, 2017 and the remaining amount of $3,040,000 is due before December 15, 2017. AsianGene also agreed to loan the proceeds to the Company for working capital purpose.
Aggregate principal amount						$ 250,000										$ 250,000
Yuangene Corporation [Member]
Related Parties Transactions (Textual)
Outstanding loan												$ 926,395
Related party transactions, description												The advances bear 0% interest rate and are due on demand.
Unsecured convertible promissory note [Member]
Related Parties Transactions (Textual)
Accrued interest												$ 43,467		27,467
Aggregate principal amount						250,000										$ 250,000	$ 300,000
Chairman [Member]
Related Parties Transactions (Textual)
Outstanding loan												157,140
Accrued interest												$ 10,454
Aggregate working capital															$ 100
Interest rate percentage															0.00%
Related party transactions, description												The advances bears interest at 1% per month (or equivalent to 12% per annum) and are due on demand.
Collaborative Arrangement [Member]
Related Parties Transactions (Textual)
Amount received from BriVision												$ 100,000,000		100,000,000
Interest rate percentage												0.00%
Outstanding advance												$ 517,949
Common stock new issues			$ 900,000							$ 3,000,000
Due to BioFirst																		$ 3,000,000
Loan Agreement [Member]
Related Parties Transactions (Textual)
Total commitment				$ 693,000							$ 950,000
Loan maturity date				Feb. 1, 2020							Feb. 1, 2018
Loan agreement, description									BioLite Taiwan and BioFirst entered into three loan agreements for a total amount of NTD$27,800,000, equivalent to $900,720, to meet its working capital needs. Under the terms of the loan agreements, the loans bear interest at 1% per month (or equivalent to 12% per annum). BioLite Taiwan repaid NTD$7,500,000, equivalent to $243,000, of the loan in 2018. The remaining balance was NTD$20,300,000, equivalent to $657,720 with the interest rate and term remain unchanged. The three loans will be matured on September 27, 2019, October 30, 2019, and November 12, 2019, respectively.		The loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum) and the Company is required to pay interest monthly to the lender.
Outstanding loan												657,720		663,810
Accrued interest												146,274		127,976
Interest expenses												19,472	28,500
Loan Agreement [Member] | BriVision and BioFirst Agreement [Member]
Related Parties Transactions (Textual)
Interest expenses												11,710	9,500
Asiangene Corporation [Member]
Related Parties Transactions (Textual)
Amount received from BriVision														160,000	$ 160,000
Outstanding loan												160,000		160,000
Accrued interest												17,600		12,866
Interest expenses												$ 4,734	3,945	18,411
Interest rate percentage												0.00%
Yuangene Corporation [Member]
Related Parties Transactions (Textual)
Amount received from BriVision														92,690	3,000
Outstanding loan												$ 50,000		50,000
Accrued interest												7,200		5,721
Interest expenses												1,479	1,200	5,721
Aggregate working capital							$ 50,000					$ 42,690		$ 42,690
Interest rate percentage												0.00%		0.00%
Additional paid-in capital								$ 70,000
Related party transactions, description							Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum) and the Company is required to pay interest monthly to the lender. The maturity date of this loan is January 19, 2019.
Keypoint Technology Ltd [Member] | Unsecured convertible promissory note [Member]
Related Parties Transactions (Textual)
Amount received from BriVision						$ 250,000
Interest expenses												$ 5,000	0	$ 10,222	0
Interest rate percentage						8.00%
Yoshinobu Odaira [Member] | Unsecured convertible promissory note [Member]
Related Parties Transactions (Textual)
Amount received from BriVision					$ 250,000
Interest expenses												5,000	0	1,778	0
Interest rate percentage					8.00%
Loan Agreement One [Member]
Related Parties Transactions (Textual)
Loan maturity date		May 11, 2019
Loan agreement, description		BioLite BVI and BioFirst entered into a loan agreement for NTD$30,000,000, equivalent to $972,000 to meet its working capital needs. Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum). BioLite BVI and BioFirst extended the loan with the same interest rate and amount for one year.
Outstanding loan												972,000		981,000
Accrued interest												250,771		222,000
Interest expenses												$ 28,771	$ 29,978
BioFirst Corporation [Member]
Related Parties Transactions (Textual)
Amount received from BriVision														4,151,301	3,957,000
Interest expenses															103,460
Aggregate working capital															$ 7,000
Interest rate percentage															0.00%
Kimho Consultants Co., Ltd [Member]
Related Parties Transactions (Textual)
Stock based compensation expenses															$ 90,000
Euro-Asia Agreement [Member]
Related Parties Transactions (Textual)
Stock based compensation expenses														0	60,000
LionGene Corporation (the "LionGene") [Member]
Related Parties Transactions (Textual)
One-time consulting service															70,000
BioKey [Member]
Related Parties Transactions (Textual)
Interest expenses
Additional paid-in capital														82,265
Monthly base rent	$ 800
Rent expenses														$ 2,400	$ 0

Equity (Details)

Equity (Details) - USD ($)

May 03, 2019

Mar. 12, 2019

Feb. 08, 2019

May 06, 2016

Mar. 21, 2016

Mar. 21, 2016

Feb. 08, 2016

Dec. 29, 2015

Sep. 30, 2017

Jul. 24, 2017

May 26, 2017

Feb. 28, 2017

Oct. 02, 2016

Aug. 26, 2016

May 06, 2016

Mar. 31, 2016

Feb. 17, 2016

Mar. 31, 2019

Mar. 31, 2018

Dec. 31, 2018

Dec. 31, 2017

Mar. 28, 2018

Aug. 31, 2017

Oct. 30, 2015

Equity (Textual)

Common stock, authorized

20,000,000

20,000,000

360,000,000

Common stock, par value

$ 0.001

$ 0.001

$ 0.001

Description of forward split

The Company filed a certificate of amendment to the Company's articles of incorporation (the "Amendment") to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority ("FINRA") informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information in this Form 10-Q reflect this 1-for-18 reverse stock split.

i) effect a stock reverse split at the ratio of 1-for-18 (the "Reverse Split") of both the authorized common stock of the Company (the "Common Stock") and the issued and outstanding Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized the Reverse Split without obtaining approval of the Company's shareholders pursuant to Section 78.207 of Nevada Revised Statutes.

1 to 3.141

1 to 3.141

Subscription receivable

$ 350,000

Percentage of common shares issued and outstanding

73.00%

Issuance of common shares

$ 694,219

$ 80,000

$ 80,000

$ 5,850,000

Due to related parties

$ 7,594,784

$ 7,745,096

$ 4,229,320

Common stock, shares issued

17,693,625

11,884,804

213,746,647

Common stock, shares issued total

80,000

Financial amendment, description

The Company filed a Certificate of Amendment with the Secretary of State of Nevada, which was effective May 8, 2019 upon its receipt of the written notice from Financial Industry Regulatory Authority ("FINRA"). Pursuant to the Certificate of Amendment, the Company effectuated a 1-for-18 reverse stock split of its issued and outstanding shares of common stock, $0.001 par value, whereby 318,485,252 outstanding shares of the Company's common stock were exchanged for 17,693,625 shares of the Company's Common Stock. All shares and related financial information in this Form 10-Q reflect this 1-for-18 reverse stock split.

Agreement, description

The Company remitted this amount to BioLite with $650,000 in cash and $5,850,000 in the form of newly issued shares of the Company's Common Stock, at the price of $2.0 per share, for an aggregate number of 2,925,000 shares. Upon the consummation of the restructuring transaction between the Company and BioLite on February 8, 2019, the Company's Common Stock held by BioLite Taiwan was accounted for treasury stocks in the statement of equity (deficit).

The Company issued 1,468,750 shares ("Shares") of the Company's Common Stock, par value $0.001 (the "Offering") to BioLite Taiwan 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. 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. Pursuant to the BioLite Collaborative Agreement, BriVision should pay a total of $100,000,000 in cash or stock of the Company with equivalent value according to the milestone achieved. The agreement requires that 6.5% of total payment, $6,500,000 shall be made upon the first IND submission which was submitted in March 2016.

The Company and BioLite Taiwan agreed to amend the BioLite Collaborative Agreement, through entry into the Milestone Payment Agreement, whereby the Company has agreed to issue shares of Common Stock of the Company, at the price of $1.60 per share, for an aggregate number of 562,500 shares, as part of the Company's first installation of payment pursuant to the Milestone Payment. The shares issuance was completed in June 2016.

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

Kimho Consultants Co., Ltd [Member]

Equity (Textual)

Common stock, par value

$ 1.60

Common stock, shares issued

75,000

Common stock, shares issued total

120,000

2016 Equity Incentive Plan [Member]

Equity (Textual)

Common stock issued pre-stock split

50,000

Common stock issued post-stock split

157,050

Collaborative Arrangement [Member]

Equity (Textual)

Issuance of common shares

$ 900,000

$ 3,000,000

Issuance of common shares, shares

562,500

Share price

$ 1.60

$ 2

$ 1.60

Due to related parties

$ 100,000,000

$ 100,000,000

Total payment upon first IND submission

$ 15,000,000

$ 15,000,000

Percentage of payments under collaborative agreement

3.50%

50.00%

15.00%

15.00%

Consulting agreement, description

The Company agreed to indemnify the consultant in an amount of $150 per hour in cash up to $3,000 per month, and issue to Kameyama the Company's Common Stock at $1.00 per share for any amount exceeding $3,000.

Share Exchange Agreement [Member]

Equity (Textual)

Description of forward split

ABVC issued an aggregate of 104,558,777 shares (prior to the reverse stock split in 2019) to the shareholders of both BioLite and BioKey under a registration statement on Form S-4 (file number 333-226285), which became effective by operation of law on or about February 5, 2019.

Common stock issued pre-stock split

52,336,000

Common stock issued post-stock split

164,387,376

Share Exchange Agreement One [Member]

Equity (Textual)

Common stock issued pre-stock split

52,936,583

Common stock issued post-stock split

166,273,921

Share Exchange Agreement Two [Member]

Equity (Textual)

Common stock issued pre-stock split

51,945,225

Common stock issued post-stock split

163,159,952

Percentage of common shares issued and outstanding

79.70%

Percentage of issued share capital

100.00%

Share Exchange Agreement Three [Member]

Equity (Textual)

Common stock issued pre-stock split

52,936,583

Common stock issued post-stock split

166,273,921

Exchange ratio

0.2536-for-1

Share Exchange Agreement Four [Member]

Equity (Textual)

Common stock issued pre-stock split

65,431,144

Common stock issued post-stock split

205,519,223

Percentage of common shares issued and outstanding

79.70%

Co-Dev Agreement [Member]

Equity (Textual)

Company cash payments

$ 3,000,000

$ 3,000,000

Due to related parties

$ 3,000,000

Total payment upon first IND submission

$ 15,000,000

Percentage of payments under collaborative agreement

50.00%

Collaborative Arrangement One [Member]

Equity (Textual)

Issuance of common shares

$ 5,850,000

Issuance of common shares, shares

2,925,000

Share price

$ 2

Due to related parties

$ 100,000,000

Total payment upon first IND submission

$ 6,500,000

Percentage of payments under collaborative agreement

6.50%

Euro-Asia Investment & Finance Corp Ltd. [Member]

Equity (Textual)

Common stock, par value

$ 1.60

Common stock, shares issued

50,000

Common stock, shares issued total

80,000

Consulting Agreement [Member]

Equity (Textual)

Common stock, par value

$ 1.60

Stock based compensation expenses

$ 28,800

5,400

28,800

$ 5,400

Common stock, shares issued

4,828

Common stock, shares issued total

7,725

Euro-Asia Agreement [Member]

Equity (Textual)

Stock based compensation expenses

0

60,000

0

60,000

Kimho Agreement [Member]

Equity (Textual)

Stock based compensation expenses

$ 0

$ 90,000

$ 0

$ 90,000

BioKey [Member]

Equity (Textual)

Issuance of common shares, shares

29,561,231

Share price

$ 1.50

BioLite [Member]

Equity (Textual)

Issuance of common shares, shares

74,997,546

Income Tax (Details)

Income Tax (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Federal
Current
Deferred
Federal Total
State
Current			1,850	830
Deferred
State total			1,850	830
Current total			1,850	830
Deferred total	$ (48,028)	$ (96,132)
Total	$ (57,545)	$ (94,282)	$ 1,850	$ 830

Income Tax (Details 1)

Income Tax (Details 1) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Deferred Tax Account - noncurrent:
Tax losses carryforwards	$ 913,954	$ 594,501
Less: Valuation allowance	(913,954)	(594,501)
Total deferred tax account - noncurrent

Income Tax (Details 2)

Income Tax (Details 2)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Statutory federal tax benefit, net of state tax effects	19.00%	31.00%
State income taxes	8.84%	8.84%
Provisional remeasurement of deferred taxes		(13.00%)
Nondeductible/nontaxable items	(1.00%)	(4.00%)
Change in valuation allowance	(26.84%)	(22.84%)
Effective income tax rate	0.00%	0.00%

Income Tax (Details Textual)

Income Tax (Details Textual)	1 Months Ended
	Dec. 22, 2017
Income Tax (Textual)
Corporate tax rate, description	Among the significant changes to the U.S. Internal Revenue Code, the Tax Act lowers the U.S. federal corporate income tax rate ("Federal Tax Rate") from 35% to 21% effective January 1, 2018. The 21% Federal Tax Rate will apply to earnings reported for the full 2018 fiscal year. In addition, the Company must re-measure its net deferred tax assets and liabilities using the Federal Tax Rate that will apply when these amounts are expected to reverse. As of December 31, 2017, the Company can determine a reasonable estimate for certain effects of tax reform and recorded that estimate as a provisional amount. The provisional remeasurement of the deferred tax assets and allowance valuation of deferred tax assets at December 31, 2017 resulted in a net effect of $0 discrete tax expenses (benefit) which lowered the effective tax rate by 14% for the year ended December 31, 2017.

Loss per Share (Details)

Loss per Share (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Numerator:
Net loss attributable to common stockholders	$ (873,317)	$ (713,622)	$ (4,101,303)	$ (4,242,860)
Weighted-average shares outstanding:
Weighted-average shares outstanding - Basic	14,965,665	11,599,911	213,884,105	213,321,921
Stock options
Weighted-average shares outstanding - Diluted	14,965,665	11,599,911	213,884,105	213,321,921
Loss per share
-Basic	$ (0.05)	$ (0.05)	$ (0.02)	$ (0.02)
-Diluted	$ (0.05)	$ (0.05)	$ (0.02)	$ (0.02)

Lease (Details)

Lease (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
ASSETS
Operating lease right-of-use assets	$ 505,305
LIABILITIES
Operating lease liabilities (current)	286,212
Operating lease liabilities (noncurrent)	$ 239,647

Lease (Details 1)

Lease (Details 1)	3 Months Ended
	Mar. 31, 2019USD ($)
Leases [Abstract]
Cash paid for amounts included in the measurement of operating lease liabilities	$ 73,802
Weighted average remaining lease term	1 year 10 months 10 days
Weighted average discount rate	0.55%

Lease (Details 2)

Lease (Details 2)	Mar. 31, 2019USD ($)
Leases [Abstract]
2019 (excluding the three months ended March 31, 2019)	$ 228,117
2020	258,642
2021	41,240
Total future minimum lease payments, undiscounted	527,999
Less: Imputed interest	(2,140)
Present value of future minimum lease payments	$ 525,859

Lease (Details Textual)

Lease (Details Textual) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Lease (Textual)
Operating lease right-of-use assets	$ 505,305
Current operating lease liabilities	286,212
Non-current operating lease liabilities	239,647
ASC 842 [Member]
Lease (Textual)
Operating lease right-of-use assets	577,830
Operating lease liabilities	598,937
Current operating lease liabilities	301,105
Non-current operating lease liabilities	297,832
Cumulative-effect adjustment of opening balance of accumulated deficit	$ (21,107)

Business Combination (Details)

Business Combination (Details) - USD ($)		Feb. 08, 2019	Dec. 31, 2018
Allocation of the purchase price:
Cash and cash equivalents			$ 636,666
Accounts receivable, net			43,204
Property and equipment, net			58,150
Security deposits			147,848
Total assets acquired			896,308
Accrued expenses and other current liabilities			(83,026)
Total liabilities assumed			(85,906)
Total net assets acquired			$ 43,531,445
BioLite and BioKey [Member]
Purchase consideration:
Common Stock	[1]	$ 44,341,847
Allocation of the purchase price:
Cash and cash equivalents		531,147
Accounts receivable, net		188,550
Property and equipment, net		56,075
Operating lease right-of-use assets		485,684
Security deposits		10,440
Total assets acquired		1,271,896
Accounts payable		(56,204)
Accrued expenses and other current liabilities		(251,335)
Operating lease liability		(267,256)
Tenant security deposit		(2,880)
Total liabilities assumed		(577,675)
Total net assets acquired		694,221
Goodwill as a result of the Merger		$ 43,647,626
[1]	29,561,231 shares of ABVC common stock issued to BioKey in connection with the Merger. Those shares were valued at $1.50 per share, based on the bid-and-ask share price of ABVC Common Stock on the final day of trading, February 8, 2019.

Business Combination (Details T

Business Combination (Details Textual)	Feb. 08, 2019USD ($)$ / sharesshares
BioLite and BioKey [Member]
Business Combination (Textual)
Goodwill write-down | $	$ 43,647,626
Good will write down percentage	100.00%
BioKey [Member]
Business Combination (Textual)
Issuance of common shares, shares | shares	29,561,231
Share price | $ / shares	$ 1.50

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Commitments and Contingencies (Textual)
Rental expense	$ 7,497	$ 49,245

Pro Forma Financial Statement_2

Pro Forma Financial Statements (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current Assets
Cash and cash equivalents	$ 981,341	$ 226,688	$ 174,444	$ 93,332	$ 18,645
Accounts receivable - related parties, net	162,619
Due from related parties				2,550,000
Inventory	521	1,318
Total Current Assets	1,527,182	566,476		2,643,332
Property and equipment, net	547,520	510,066
Goodwill, net
Long-term investments	3,407,763	3,488,169
Deferred tax assets		913,954		594,501
Total Assets	7,450,191	5,940,124		2,643,332
Current Liabilities
Short-term bank loan	1,891,000	899,250
Long-term bank loan - current portion	39,688	39,835
Notes payable	499,284	510,447
Due to related parties	7,594,784	7,745,096
Convertible notes payable	300,000	300,000
Convertible notes payable - related parties	250,000	250,000
Total Current Liabilities	12,435,155	10,987,786		4,400,247
Long-term bank loan	5,388	15,257
Tenant security deposit	2,880
Convertible notes payable - related parties	250,000	250,000
Total Liabilities	12,976,537	11,280,510		4,400,247
Equity
Preferred stock
Common stock	17,694	11,885		213,747
Additional paid-in capital	15,680,674	14,983,714		13,805,936
Accumulated deficit	(13,001,117)	(12,209,446)		(15,776,598)
Treasury stock	(9,100,000)	(9,100,000)
Total Stockholders' deficit	(5,762,310)	(5,657,996)		(1,756,915)
Noncontrolling interest	235,964	317,610
Total Equity	(5,526,346)	(5,340,386)	$ 140,254		$ (6,519,455)
Total Liabilities and Equity	$ 7,450,191	5,940,124		$ 2,643,332
Pro Forma Adjustment [Member]
Current Assets
Cash and cash equivalents
Restricted cash and cash equivalents
Accounts receivable, net
Accounts receivable - related parties, net
Other receivable
Due from related parties		(59,810)
Inventory
Prepaid expense and other current assets
Total Current Assets		(59,810)
Goodwill, net		43,531,445
Total Assets		43,471,635
Current Liabilities
Short-term bank loan
Long-term bank loan - current portion
Notes payable
Accrued expenses and other current liabilities
Due to related parties		(58,684)
Total Current Liabilities		(58,684)
Long-term bank loan
Tenant security deposit
Convertible notes payable
Convertible notes payable - related parties
Accrued interest
Total Liabilities		(58,684)
Equity
Preferred stock		(18,633,097)
Common stock		(4,121)
Common stock to be issued		74,998
Common stock to be issued		(771,793)
Common stock to be issued		7,428
Common stock to be issued		22,133
Additional paid-in capital		(70,877)
Additional paid-in capital		(82,265)
Additional paid-in capital		44,312,285
Additional paid-in capital		(10,000,000)
Stock subscription receivable		1,667
Accumulated deficit		18,677,586
Accumulated deficit		6,817,848
Accumulated deficit		2,295,716
Accumulated deficit		10,000,000
Other comprehensive income		(14,689)
Treasury stock		(6,750,000)
Treasury shares outstanding		(2,350,000)
Total Stockholders' deficit		43,530,319
Noncontrolling interest
Total Equity		43,530,319
Total Liabilities and Equity		43,471,635
Pro Forma [Member]
Current Assets
Cash and cash equivalents		863,354
Restricted cash and cash equivalents		16,093
Accounts receivable, net		43,204
Accounts receivable - related parties, net		147,848
Other receivable		39,005
Due from related parties		59,477
Inventory		1,318
Prepaid expense and other current assets		223,895
Total Current Assets		1,394,194
Property and equipment, net		568,216
Goodwill, net		43,531,445
Long-term investments		3,448,169
Deferred tax assets		1,347,995
Security Deposits		37,858
Total Assets		50,367,877
Current Liabilities
Short-term bank loan		899,250
Long-term bank loan - current portion		39,835
Notes payable		510,447
Accrued expenses and other current liabilities		1,326,184
Due to related parties		7,745,096
Convertible notes payable		300,000
Convertible notes payable - related parties		250,000
Total Current Liabilities		11,070,812
Long-term bank loan		15,257
Tenant security deposit		2,880
Convertible notes payable
Convertible notes payable - related parties		250,000
Accrued interest		27,467
Total Liabilities		11,366,416
Equity
Preferred stock
Common stock		318,486
Additional paid-in capital		59,018,959
Accumulated deficit		(12,209,446)
Other comprehensive income		655,852
Treasury stock		(9,100,000)
Total Stockholders' deficit		38,683,851
Noncontrolling interest		317,610
Total Equity		39,001,461
Total Liabilities and Equity		50,367,877
ABVC [Member]
Current Assets
Cash and cash equivalents		40,044
Restricted cash and cash equivalents		16,093
Accounts receivable, net
Accounts receivable - related parties, net
Other receivable
Due from related parties		40,000
Inventory
Prepaid expense and other current assets		136
Total Current Assets		96,273
Property and equipment, net
Goodwill, net
Long-term investments
Deferred tax assets
Security Deposits
Total Assets		96,273
Current Liabilities
Short-term bank loan
Long-term bank loan - current portion
Notes payable
Accrued expenses and other current liabilities		555,449
Due to related parties		4,462,775
Convertible notes payable		300,000
Convertible notes payable - related parties		250,000
Total Current Liabilities		5,568,224
Long-term bank loan
Tenant security deposit
Convertible notes payable
Convertible notes payable - related parties		250,000
Accrued interest		27,467
Total Liabilities		5,845,691
Equity
Preferred stock
Common stock		213,927
Additional paid-in capital		13,914,556
Accumulated deficit		(19,877,901)
Other comprehensive income
Treasury stock
Total Stockholders' deficit		(5,749,418)
Noncontrolling interest
Total Equity		(5,749,418)
Total Liabilities and Equity		96,273
BioKey [Member]
Current Assets
Cash and cash equivalents		636,666
Restricted cash and cash equivalents
Accounts receivable, net		43,204
Accounts receivable - related parties, net		147,848
Other receivable
Due from related parties
Inventory
Prepaid expense and other current assets
Total Current Assets		827,718
Property and equipment, net		58,150
Goodwill, net
Long-term investments
Deferred tax assets
Security Deposits		10,440
Total Assets		896,308
Current Liabilities
Short-term bank loan
Long-term bank loan - current portion
Notes payable
Accrued expenses and other current liabilities		83,026
Due to related parties
Convertible notes payable
Convertible notes payable - related parties
Total Current Liabilities		83,026
Long-term bank loan
Tenant security deposit		2,880
Convertible notes payable
Convertible notes payable - related parties
Accrued interest
Total Liabilities		85,906
Equity
Preferred stock		18,633,097
Common stock		774,293
Additional paid-in capital		82,265
Stock subscription receivable		(1,667)
Accumulated deficit		(18,677,586)
Other comprehensive income
Treasury stock
Total Stockholders' deficit		810,402
Noncontrolling interest
Total Equity		810,402
Total Liabilities and Equity		896,308
BioLite [Member]
Current Assets
Cash and cash equivalents		186,644
Restricted cash and cash equivalents
Accounts receivable, net
Accounts receivable - related parties, net
Other receivable		39,005
Due from related parties		79,287
Inventory		1,318
Prepaid expense and other current assets		223,759
Total Current Assets		530,013
Property and equipment, net		510,066
Goodwill, net
Long-term investments		3,488,169
Deferred tax assets		1,347,995
Security Deposits		27,418
Total Assets		5,903,661
Current Liabilities
Short-term bank loan		899,250
Long-term bank loan - current portion		39,835
Notes payable		510,447
Accrued expenses and other current liabilities		687,709
Due to related parties		3,341,005
Convertible notes payable
Convertible notes payable - related parties
Total Current Liabilities		5,478,246
Long-term bank loan		15,257
Tenant security deposit
Convertible notes payable
Convertible notes payable - related parties
Accrued interest
Total Liabilities		5,493,503
Equity
Preferred stock
Common stock		4,121
Additional paid-in capital		10,862,995
Accumulated deficit		(11,445,109)
Other comprehensive income		670,541
Treasury stock
Total Stockholders' deficit		92,548
Noncontrolling interest		317,610
Total Equity		410,158
Total Liabilities and Equity		$ 5,903,661

Pro Forma Financial Statement_3

Pro Forma Financial Statements (Details 1) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Revenues	$ 212,242
Cost of revenues	1,499
Gross profit	210,743
Operating expenses
Selling, general and administrative expenses	510,803	420,462	695,148	811,685
Research and development expenses	421,956	248,111	669,668	3,171,665
Stock based compensation	8,550	5,626	28,800	155,400
Total operating expenses	941,309	674,199	1,393,616	4,138,750
Loss from operations	(730,566)	(674,199)	(1,393,616)	(4,138,750)
Other income (expense)
Interest income	189	1,150	93	180
Interest Expense	(129,886)	(106,854)	(155,930)	(103,460)
Rental income	(3,891)	3,066
Investment loss	(66,205)	(38,567)	(549)
Gain/Loss on foreign exchange changes	(3)	7,515
Total other income (expenses)	(200,296)	(133,705)	(2,705,837)	(103,280)
Loss before provision for income tax	(930,862)	(807,904)	(4,099,453)	(4,242,030)
Provision for income tax (benefit)	(57,545)	(94,282)	1,850	830
Net loss attributable to ABVC and subsidiaries	(873,317)	(713,622)	(4,101,303)	(4,242,860)
Foreign currency translation adjustment	(86,786)	64,994
Comprehensive Income (Loss)	$ (878,457)	$ (536,393)
Net loss per share attributable to common stockholders
Basic and diluted	$ (0.05)	$ (0.05)	$ (0.02)	$ (0.02)
Weighted average number of common shares outstanding
Basic and diluted	14,965,665	11,599,911	213,884,105	213,321,921
Pro Forma Adjustment [Member]
Revenues
Cost of revenues
Gross profit
Operating expenses
Selling, general and administrative expenses
Research and development expenses
Stock based compensation
Total operating expenses
Other income (expense)
Interest income
Interest Expense
Rental income
Impairment loss
Investment loss
Gain/Loss on foreign exchange changes
Gain/Loss on investment in equity securities
Other income (expense)
Total other income (expenses)
Loss before provision for income tax
Provision for income tax (benefit)
Net loss
Net loss attributable to noncontrolling interests
Net loss attributable to ABVC and subsidiaries
Foreign currency translation adjustment
Comprehensive Income (Loss)
Net loss per share attributable to common stockholders
Basic and diluted
Weighted average number of common shares outstanding
Basic and diluted
Pro Forma [Member]
Revenues			$ 517,153
Cost of revenues			190,089
Gross profit			327,064
Operating expenses
Selling, general and administrative expenses			2,258,040
Research and development expenses			1,419,638
Stock based compensation			28,800
Total operating expenses			3,706,478
Loss from operations			(3,379,414)
Other income (expense)
Interest income			9,810
Interest Expense			(462,751)
Rental income			11,924
Impairment loss			(63,663)
Investment loss			(396,025)
Gain/Loss on foreign exchange changes			7,307
Gain/Loss on investment in equity securities			(2,741,914)
Other income (expense)			(4,524)
Total other income (expenses)			(3,639,836)
Loss before provision for income tax			(7,019,250)
Provision for income tax (benefit)			(364,297)
Net loss			(6,654,953)
Net loss attributable to noncontrolling interests			489,151
Net loss attributable to ABVC and subsidiaries			(7,144,104)
Foreign currency translation adjustment			86,786
Comprehensive Income (Loss)			$ (7,230,890)
Net loss per share attributable to common stockholders
Basic and diluted			$ (0.03)
Weighted average number of common shares outstanding
Basic and diluted			214,156,988
ABVC [Member]
Revenues
Cost of revenues
Gross profit
Operating expenses
Selling, general and administrative expenses			695,148
Research and development expenses			669,668
Stock based compensation			28,800
Total operating expenses			1,393,616
Loss from operations			(1,393,616)
Other income (expense)
Interest income			93
Interest Expense			(155,930)
Rental income
Impairment loss
Investment loss			(549)
Gain/Loss on foreign exchange changes
Gain/Loss on investment in equity securities			(2,549,451)
Other income (expense)
Total other income (expenses)			(2,705,837)
Loss before provision for income tax			(4,099,453)
Provision for income tax (benefit)			1,850
Net loss			(4,101,303)
Net loss attributable to noncontrolling interests
Net loss attributable to ABVC and subsidiaries			(4,101,303)
Foreign currency translation adjustment
Comprehensive Income (Loss)			$ (4,101,303)
Net loss per share attributable to common stockholders
Basic and diluted			$ (0.02)
Weighted average number of common shares outstanding
Basic and diluted			213,884,105
BioKey [Member]
Revenues			$ 510,197
Cost of revenues			4,809
Gross profit			505,388
Operating expenses
Selling, general and administrative expenses			669,322
Research and development expenses			430,917
Stock based compensation
Total operating expenses			1,100,239
Loss from operations			(594,851)
Other income (expense)
Interest income			4,598
Interest Expense
Rental income
Impairment loss
Investment loss
Gain/Loss on foreign exchange changes
Gain/Loss on investment in equity securities
Other income (expense)			630
Total other income (expenses)			5,228
Loss before provision for income tax			(589,623)
Provision for income tax (benefit)			800
Net loss			(590,423)
Net loss attributable to noncontrolling interests
Net loss attributable to ABVC and subsidiaries			(590,423)
Foreign currency translation adjustment
Comprehensive Income (Loss)			$ (590,423)
Net loss per share attributable to common stockholders
Basic and diluted
Weighted average number of common shares outstanding
Basic and diluted
BioLite [Member]
Revenues			$ 6,956
Cost of revenues			185,280
Gross profit			(178,324)
Operating expenses
Selling, general and administrative expenses			893,570
Research and development expenses			319,053
Stock based compensation
Total operating expenses			1,212,623
Loss from operations			(1,390,947)
Other income (expense)
Interest income			5,119
Interest Expense			(306,821)
Rental income			11,924
Impairment loss			(63,663)
Investment loss			(395,476)
Gain/Loss on foreign exchange changes			7,307
Gain/Loss on investment in equity securities			(192,463)
Other income (expense)			(5,154)
Total other income (expenses)			(939,227)
Loss before provision for income tax			(2,330,174)
Provision for income tax (benefit)			(366,947)
Net loss			(1,963,227)
Net loss attributable to noncontrolling interests			489,151
Net loss attributable to ABVC and subsidiaries			(1,474,067)
Foreign currency translation adjustment			86,786
Comprehensive Income (Loss)			$ (1,560,862)
Net loss per share attributable to common stockholders
Basic and diluted
Weighted average number of common shares outstanding
Basic and diluted

Pro Forma Financial Statement_4

Pro Forma Financial Statements (Details 2)	12 Months Ended
	Dec. 31, 2018USD ($)$ / sharesshares
BioLite [Member]
Outstanding shares as of December 31, 2018	41,207,444
Exchange of each BioLite share of common stock outstanding as of December 31, 2018, for 1.82 shares of ABVC common stock | $ / shares	$ 1.82
ABVC common stock to be issued to BioLite as a result of the Merger	74,997,548
Par value $0.001 per share of ABVC | $	$ 74,998
BioKey [Member]
Outstanding shares as of December 31, 2018	7,428,134
Exchange of each BioLite share of common stock outstanding as of December 31, 2018, for 1.82 shares of ABVC common stock | $ / shares	$ 1
ABVC common stock to be issued to BioKey as a result of the Merger	7,428,134
Par value $0.001 per share of ABVC | $	$ 7,428

Pro Forma Financial Statement_5

Pro Forma Financial Statements (Details 3) - USD ($)	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
BioKey's total shares of preferred stock outstanding as of December 31, 2018
BioKey [Member]
BioKey's total shares of preferred stock outstanding as of December 31, 2018		22,133,097
Exchange of each BioKey share of preferred stock outstanding as of December 31, 2018, for one share of ABVC common stock		1
ABVC common stock to be issued to BioKey as a result of the Merger		22,133,097
Par value $0.001 per share of ABVC		$ 22,133
Series A [Member] | BioKey [Member]
BioKey's total shares of preferred stock outstanding as of December 31, 2018		7,000,000
Series B [Member] | BioKey [Member]
BioKey's total shares of preferred stock outstanding as of December 31, 2018		1,160,000
Series C [Member] | BioKey [Member]
BioKey's total shares of preferred stock outstanding as of December 31, 2018		13,973,097

Pro Forma Financial Statement_6

Pro Forma Financial Statements (Details 4) - shares	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Total common stock of the combined company outstanding following the Merger	17,693,625	11,884,804	213,746,647
Merger [Member]
ABVC common stock issued as of December 31, 2018		213,926,475
ABVC common stock held by BioLite pursuant to the BioLite Collaborative Agreement (see Note {g})		(3,487,500)
ABVC common stock held by BioLite for cash issuance (see Note {h})		(1,468,750)
ABVC common stock to be issued to BioLite as a result of the Merger		74,997,548
ABVC common stock to be issued to BioKey as a result of the Merger		29,561,231
Total common stock of the combined company outstanding following the Merger		313,529,004

Pro Forma Financial Statement_7

Pro Forma Financial Statements (Details 5)	12 Months Ended
	Dec. 31, 2018USD ($)
Purchase consideration:
Common stock	$ 44,341,847	[1]
Estimated Fair Value of Assets Acquired:
Cash and cash equivalents	636,666
Accounts receivable	43,204
Accounts receivable - related parties	147,848
Property and equipment	58,150
Security deposits	10,440
Total assets acquired	896,308
Estimated Fair Value of Liabilities Assumed:
Due to shareholders
Accrued expenses and other current liabilities	83,026
Tenant security deposit	2,880
Total liabilities assumed	85,906
Total net assets acquired	810,402
Goodwill as a result of the Merger	$ 43,531,445
[1]	29,561,231 shares of ABVC common stock to be issued to BioKey in connection with the Merger. Those shares were valued at $1.50 per share, the closing share price of ABVC on February 5, 2019.

Pro Forma Financial Statement_8

Pro Forma Financial Statements (Details Textual) - USD ($)	May 06, 2016	Dec. 29, 2015	Jul. 24, 2017	Feb. 28, 2017	Aug. 26, 2016	Mar. 31, 2016	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Pro Forma Adjustments (Textual)
Common stock newly issued, value							$ 694,219	$ 80,000	$ 80,000	$ 5,850,000
Fully expense entire amount									10,000,000
Aggregate amount									$ 10,000,000
Common stock, par value							$ 0.001		$ 0.001	$ 0.001
ABVC [Member]
Pro Forma Adjustments (Textual)
Due from related parties									$ 59,810
Due to related parties									$ 58,684
Common stock newly issued, shares									29,561,231
Closing share price									$ 1.50
BioLite, Inc., [Member]
Pro Forma Adjustments (Textual)
Common stock newly issued, value					$ 1,468,750
Net proceeds from offering					$ 2,350,000
Common stock, par value					$ 0.001
Purchase price per share					$ 1.60
Collaborative Arrangement [Member]
Pro Forma Adjustments (Textual)
Amount received from BriVision		$ 100,000,000	$ 3,000,000
Description of payment settlement		Upfront payment shall upon the signing of this BioLite 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.
Agreement, terms		This BioLite 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.
Upfront payments		$ 3,500,000
Percentage of payments under collaborative agreement		3.50%	50.00%				15.00%		15.00%
Milestone payments to BioLite in cash	$ 2,600,000
Common stock newly issued, value	$ 900,000		$ 3,000,000
Common stock newly issued, shares	562,500
Share price	$ 1.60			$ 2
Accounts payable							$ 15,000,000		$ 15,000,000
Collaborative Arrangement One [Member]
Pro Forma Adjustments (Textual)
Percentage of payments under collaborative agreement						6.50%
Milestone payments to BioLite in cash				$ 650,000
Common stock newly issued, value				$ 5,850,000
Common stock newly issued, shares				2,925,000
Share price				$ 2
Accounts payable						$ 6,500,000
BioLite Collaborative Agreement [Member]
Pro Forma Adjustments (Textual)
Common stock newly issued, value									$ 6,750,000
Common stock newly issued, shares									3,487,500
Investment loss recognized write-off amount									$ 4,313,725

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Jan. 08, 2019	Jan. 21, 2019	Aug. 25, 2018	Jun. 27, 2018
Subsequent Events (Textual)
Principal amount			$ 250,000	$ 250,000
Cathay Bank [Member]
Subsequent Events (Textual)
Received loan amount		$ 500,000
Principal amount		$ 1,000,000
Subsequent Event [Member] | Cathay Bank [Member]
Subsequent Events (Textual)
Maturity date		Jan. 1, 2020
Regular interest rate, description		The Note executed in connection with the Loan Agreement bears an interest rate (the "Regular Interest Rate") equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal (the "Index") and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%) plus the Regular Interest Rate.
Loan Agreement [Member]
Subsequent Events (Textual)
Received loan amount		$ 500,000
Principal amount		$ 1,000,000
Maturity date		Jan. 1, 2020
Regular interest rate, description		The Note executed in connection with the Cathay Loan Agreement bears an interest rate (the "Regular Interest Rate") equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal (the "Index") and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%) plus the Regular Interest Rate.
Exceeding amount	$ 500,000
Loan Agreement [Member] | Subsequent Event [Member]
Subsequent Events (Textual)
Exceeding amount	$ 500,000