Scienture (SCNX) 10-Q 6 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 06, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-39199
Entity Registrant Name	Scienture Holdings, Inc.
Entity Central Index Key	0001382574
Entity Tax Identification Number	46-3673928
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	6308 Benjamin Rd
Entity Address, Address Line Two	Suite 708
Entity Address, City or Town	Tampa
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33634
City Area Code	(800)
Local Phone Number	261-0281
Title of 12(b) Security	Common Stock, $0.00001 Par Value Per Share
Trading Symbol	SCNX
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		8,576,795

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash	$ 579,103	$ 314
Accounts receivable, net	10,430
Inventory	7,884	968
Prepaid expenses and other current assets	775,113	50,724
Other receivables	4,505,797	1,224,702
Deferred offering costs	69,444
Current assets of discontinued operations	8,145	176,355
Total current assets	7,255,916	2,753,063
Property, plant and equipment, net	17,500	7,500
Deposits	22,039	10,531
Intangible assets, net	76,400,000
Goodwill	7,848,747
Investments	2,500,000
Operating lease right-of-use assets	215,491	191,216
Noncurrent assets of discontinued operations		9,570,603
Total assets	94,259,693	12,532,913
Current liabilities:
Accounts payable	2,904,081	1,463,014
Accrued liabilities	1,042,892	160,214
Other current liabilities	5,441	67,831
Contingent funding liabilities		1,246,346
Lease liability - current portion	60,882	32,595
Warrant liability	1,129,796	736,953
Current liabilities of discontinued operations	5,346	7,849,402
Total current liabilities	5,413,438	11,556,355
Convertible note, net of debt discount	2,255,848
Lease liability - net of current portion	173,366	176,909
Development agreement liability	1,285,000
Noncurrent liabilities of discontinued operations		257,296
Total liabilities	9,127,652	11,990,560
Commitments and contingencies
Stockholders’ equity (deficit):
Common stock, $0.00001 par value; 100,000,000 shares authorized; 8,605,366 and 905,008 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	86	9
Additional paid-in capital	117,008,196	33,788,284
Accumulated deficit	(31,876,241)	(33,245,940)
Total stockholders’ equity	85,132,041	542,353
Total liabilities and stockholders’ equity	94,259,693	12,532,913
Series A Preferred Stock [Member]
Stockholders’ equity (deficit):
Preferred stock, value
Series B Preferred Stock [Member]
Stockholders’ equity (deficit):
Preferred stock, value
Series C Preferred Stock [Member]
Stockholders’ equity (deficit):
Preferred stock, value
Series X Preferred Stock [Member]
Stockholders’ equity (deficit):
Preferred stock, value
Related Party [Member]
Current assets:
Notes receivable - related party	1,300,000	1,300,000
Current liabilities:
Loan payable, related party	$ 265,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	8,605,366	905,008
Common stock, shares outstanding	8,605,366	905,008
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	0	9,211,246
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	787,754	787,754
Preferred stock, shares issued	15,759	15,759
Preferred stock, shares outstanding	15,759	15,759
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	0	290
Preferred stock, shares outstanding	0	290
Series X Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	9,211,246	9,211,246
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenues	$ 64,861	$ 392,286	$ 83,560	$ 1,235,168
Cost of sales	60,978	352,694	80,380	1,072,178
Gross profit	3,883	39,592	3,180	162,990
Operating expenses:
Wage and salary expense	708,977	7,342	1,243,621	345,235
Professional fees	593,364	295,497	1,282,053	619,794
Accounting and legal expense	619,227	409,480	1,129,982	782,495
Technology expense	157,474	22,071	295,763	74,946
General and administrative	168,649	66,880	5,284,231	483,374
Research and development	1,253,983		1,253,983
Total operating expenses	3,501,674	801,270	10,489,633	2,305,844
Operating loss	(3,497,791)	(761,678)	(10,486,453)	(2,142,854)
Non-operating income (loss):
Change in fair value of warrant liability	502,178	925,320	(392,843)	(443,308)
Interest income	29,445		133,397	4,198
Loss on disposal of asset			(374,968)	(352,244)
Interest expense	(217,433)	(251,778)	(320,897)	(494,904)
Total non-operating income (loss), net	314,190	673,542	(955,311)	(1,286,258)
Net loss from continuing operations	(3,183,601)	(88,136)	(11,441,764)	(3,429,112)
Net (loss) income from discontinued operations		(3,436,978)	27,670,294	(2,748,833)
Net (loss) income	$ (3,183,601)	$ (3,525,114)	$ 16,228,530	$ (6,177,945)
Net loss per common share from continuing operations
Basic	$ (1.34)	$ (0.11)	$ (7.10)	$ (4.84)
Diluted	(1.34)	(0.11)	(7.10)	(4.84)
Net (loss) income per common share from discontinued operations
Basic		(4.46)	17.17	(3.88)
Diluted		(1.45)	14.64	(1.20)
Net (loss) income per common share
Basic	(1.34)	(4.57)	10.07	(8.72)
Diluted	$ (1.34)	$ (4.57)	$ 8.59	$ (8.72)
Weighted average common shares outstanding
Basic	2,373,848	771,192	1,611,221	708,116
Diluted	2,373,848	2,363,233	1,889,504	2,300,157

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Preferred Stock [Member] Series X Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2022					$ 6	$ 20,482,666	$ (19,719,536)	$ (420,269)	$ 342,867
Balance, shares at Dec. 31, 2022					626,247
Common stock issued for services						63,486			63,486
Common stock issued for services, shares					14,362
Disposition of assets, related party							492,030	420,269	912,299
Warrants exercised for cash					$ 1	6			7
Warrants exercised for cash, shares					40,116
Options expense						14,434			14,434
Net income (loss)							(677,953)		(677,953)
Balance at Mar. 31, 2023					$ 7	20,560,592	(19,905,459)		655,140
Balance, shares at Mar. 31, 2023					680,725
Balance at Dec. 31, 2022					$ 6	20,482,666	(19,719,536)	(420,269)	342,867
Balance, shares at Dec. 31, 2022					626,247
Net income (loss)									(6,177,945)
Balance at Sep. 30, 2023					$ 8	33,089,652	(21,529,975)		11,559,685
Balance, shares at Sep. 30, 2023	15,759				818,961
Balance at Mar. 31, 2023					$ 7	20,560,592	(19,905,459)		655,140
Balance, shares at Mar. 31, 2023					680,725
Common stock issued for services						15,813			15,813
Warrants exercised for cash						1,615			1,615
Warrants exercised for cash, shares					1,795
Options expense						7,783			7,783
Net income (loss)							(1,974,878)		(1,974,878)
Balance at Jun. 30, 2023					$ 7	20,585,803	(21,880,337)		(1,294,527)
Balance, shares at Jun. 30, 2023					682,520
Options expense						3,761			3,761
Net income (loss)							(3,525,114)		(3,525,114)
Disposition of assets							3,875,476		3,875,476
Issuance of shares pursuant to Merger					$ 1	12,500,088			12,500,089
Issuance of shares pursuant to Merger, shares	15,759				136,441
Balance at Sep. 30, 2023					$ 8	33,089,652	(21,529,975)		11,559,685
Balance, shares at Sep. 30, 2023	15,759				818,961
Balance at Dec. 31, 2023					$ 9	33,788,284	(33,245,940)		542,353
Balance, shares at Dec. 31, 2023		15,759	290		905,008
Common stock issued for services					$ 5	4,450,914			4,450,919
Common stock issued for services, shares					470,482
Warrants exercised for cash						16,567			16,567
Warrants exercised for cash, shares					28,487
Options expense						24,266			24,266
Net income (loss)							21,246,033		21,246,033
Cash dividends paid ($1.50 per share)							(12,671,072)		(12,671,072)
Options exercised for cash						9,840			9,840
Options exercised for cash, shares					2,371
Balance at Mar. 31, 2024					$ 14	38,289,871	(24,670,979)		13,618,906
Balance, shares at Mar. 31, 2024		15,759	290		1,406,348
Balance at Dec. 31, 2023					$ 9	33,788,284	(33,245,940)		542,353
Balance, shares at Dec. 31, 2023		15,759	290		905,008
Net income (loss)									16,228,530
Balance at Sep. 30, 2024					$ 86	117,008,196	(31,876,241)		85,132,041
Balance, shares at Sep. 30, 2024		15,759			8,605,366
Balance at Mar. 31, 2024					$ 14	38,289,871	(24,670,979)		13,618,906
Balance, shares at Mar. 31, 2024		15,759	290		1,406,348
Options expense						444			444
Net income (loss)							(1,833,902)		(1,833,902)
Balance at Jun. 30, 2024					$ 14	38,290,315	(26,504,881)		11,785,448
Balance, shares at Jun. 30, 2024		15,759	290		1,406,348
Options expense						437			437
Net income (loss)							(3,183,601)		(3,183,601)
Issuance of shares pursuant to Merger				$ 68	$ 3	78,646,113			78,646,184
Issuance of shares pursuant to Merger, shares				6,826,753	291,536
Cash dividends paid ($1.50 per share)							(2,187,759)		(2,187,759)
Conversion of Series C preferred stock into common stock					$ 1	(1)
Conversion of Series C preferred stock into common stock, shares			(290)		52,158
Conversion of Series X preferred stock into common stock				(68)	$ 68
Conversion of Series X preferred stock into common stock, shares				(6,826,753)
Conversion of Series X preferred stock into common stock, shares					6,826,753
Warrants issued with convertible note						71,332			71,332
Warrants exercised for shares
Warrants exercised for stock, shares					28,571
Balance at Sep. 30, 2024					$ 86	$ 117,008,196	$ (31,876,241)		$ 85,132,041
Balance, shares at Sep. 30, 2024		15,759			8,605,366

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2024	Mar. 31, 2024
Statement of Stockholders' Equity [Abstract]
Cash dividends paid, per share	$ 1.50	$ 8

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net loss from continuing operations	$ (11,441,764)	$ (3,429,112)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	2,000	8,464
Change in fair value of warrant liability	392,843	443,308
Options expense	25,147	25,978
Common stock issued for services	4,450,919	79,299
Amortization of debt discount	13,180
Amortization of right-of-use assets	37,302	325,916
Changes in operating assets and liabilities:
Accounts receivable, net	(10,430)	(212,292)
Prepaid expenses and other assets	(735,897)	(138,450)
Inventory	(6,916)	(39,013)
Other receivables	(3,281,095)
Lease liability	(37,141)	6,414
Accounts payable	453,969	854,171
Accrued liabilities	(384,900)	43,729
Current liabilities	(62,390)	(5,127)
Net cash used in operating activities from continuing operations	(10,585,173)	(2,036,715)
Net cash (used in) provided by operating activities from discontinued operations	(770,653)	830,638
Net cash used in operating activities	(11,355,826)	(1,206,077)
Cash flows from investing activities:
Cash received in acquisition	132,976	5,546
Acquisition of property and equipment	(12,000)
Investment in securities	(2,500,000)
Net cash (used in) provided by investing activities from continuing operations	(2,379,024)	5,546
Net cash provided by investing activities from discontinued operations	29,931,815	68,737
Net cash provided by investing activities	27,552,791	74,283
Cash flows from financing activities:
Repayment of contingent liability	(1,246,346)	(1,755,688)
Proceeds from issuance of debt		200,000
Proceeds from repayment of notes receivable		25,000
Cash dividends paid	(14,858,831)
Proceeds from sale of future revenue		2,100,000
Proceeds from convertible note	314,000
Proceeds from exercise of warrants	16,567	1,622
Proceeds from exercise of options	9,840
Net cash (used in) provided by financing activities from continuing operations	(15,764,770)	570,934
Net cash used in financing activities from discontinued operations	(5,000)	(500,000)
Net cash (used in) provided by financing activities	(15,769,770)	70,934
Net change in cash	427,195	(1,060,860)
Cash at beginning of period	151,908	1,094,891
Cash at end of period	579,103	34,031
Supplemental disclosure of cash flow information:
Cash paid for interest		243,126
Cash paid for taxes
Supplemental disclosure of non-cash investing and financing activities:
Issuance of shares pursuant to Merger	78,646,184
Assets acquired in connection with Merger	194,554
Liabilities assumed in connection with Merger	5,797,117
Insurance premium financed	198,245	306,152
Deferred offering costs	69,444
Warrants issued with convertible note	71,332
Note issued as SOSRx contribution		500,000
Disposition of assets, related party		$ 492,030

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (3,183,601)	$ (1,833,902)	$ 21,246,033	$ (3,525,114)	$ (1,974,878)	$ (677,953)	$ 16,228,530	$ (6,177,945)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual [Table]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION Overview On September 20, 2024, the Company filed with the Secretary of State of the State of Delaware an amendment to its Second Amended and Restated Certificate of Incorporation to change the legal name of the Company from “TRxADE HEALTH, Inc.” to “Scienture Holdings, Inc.” The Company owned, as of September 30, 2024, 100 On October 4, 2024, the Company and Softell Inc. (f/k/a Trxade Inc.) (“Softell”) entered into an Assignment and Assumption of Membership Interests (the “IPS Assignment Agreement”), pursuant to which the Company transferred, and Softell accepted, 100 IPS is a licensed pharmaceutical wholesaler and sells brand, generic and non-drug products to customers. IPS’ customers span various healthcare markets including government organizations, hospitals, clinics and independent pharmacies nationwide. Bonum Health, LLC was formed to hold certain telehealth assets acquired in October 2019. The “Bonum Health Hub” was launched in February 2020; however, the Company does not anticipate installations moving forward. The Company anticipates dissolving Bonum Health, Inc. and Bonum Health, LLC. Scienture, LLC (f/k/a Scienture, Inc.) (“Scienture”) is a New York based branded, specialty pharmaceutical research company which is engaged in the research and development of branded pharmaceutical products. The intellectual property application process was initiated in November 2019 and the product development activities commenced in January 2020. Scienture also plans to foray into commercialization of innovative and branded pharmaceutical products in the US market. Scienture’s assets in development are across therapeutics areas and indications and cater to different market segments. Scienture’s mission is to identify, develop and bring to market innovative technology-based products to address unmet medical needs. Its targeted portfolio consists of short term and long-term opportunities with efficient development, regulatory, and go to market strategies. Acquisitions Superlatus Merger On July 14, 2023, the Company entered into an Amended and Restated Agreement and Plan of Merger (the “Superlatus Merger Agreement”) with Superlatus, Inc., a U.S.-based holding company of food products and distribution capabilities (“Superlatus”) and Foods Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of the Company (“Merger Sub”). On July 31, 2023, the Company completed its acquisition of Superlatus in accordance with the terms and conditions of the Superlatus Merger Agreement (the “Superlatus Merger”), pursuant to which the Company acquired Superlatus by way of a merger of the Merger Sub with and into Superlatus, with Superlatus being a wholly owned subsidiary of the Company and the surviving entity in the Superlatus Merger. Under the terms of the Superlatus Merger Agreement, at the closing of the Superlatus Merger, shareholders of Superlatus received an aggregate of 136,441 306,855 0.00001 100 7.30 225,000,169 Not all of the closing conditions of the Superlatus Merger Agreement were met. As a result, the Company entered into Amendment No. 1 to the Amended and Restated Agreement and Plan of Merger (the “Superlatus Amendment”) on January 8, 2024. Under the terms of the Superlatus Amendment, the merger consideration to the shareholders of Superlatus was adjusted to an aggregate of 136,441 15,759 12,500,089 291,096 Scienture Merger On July 25, 2024, the Company entered into and closed an Agreement and Plan of Merger (the “Scienture Merger Agreement”) with MEDS Merger Sub I, Inc., a Delaware corporation and wholly owned subsidiary of the Company (“Merger Sub I”), MEDS Merger Sub II, LLC, a Delaware limited liability company and wholly owned subsidiary of the Company (“Merger Sub II” and, together with Merger Sub I, the “Merger Subs”), and Scienture. Pursuant to the Scienture Merger Agreement, (i) Merger Sub I merged with and into Scienture (the “First Merger”), with Scienture continuing as the surviving entity and a wholly owned subsidiary of the Company, and (ii) Scienture merged with and into Merger Sub II (the “Second Merger” and, together with the First Merger and all other related transactions, the “Scienture Merger”), with Merger Sub II continuing as the surviving entity. In connection with the transactions, the Company changed its name to “Scienture Holdings, Inc.” and Merger Sub II, as the surviving entity of the Second Merger, changed its name to “Scienture, LLC”. As consideration for the Scienture Merger, at the effective time of the First Merger (the “Effective Time”), the shares of Scienture common stock issued and outstanding immediately prior to the Effective Time were converted into the right to receive, in the aggregate, (i) 291,536 6,826,753 Dispositions MMS APA On February 16, 2024, the Company, together with Softell and Micro Merchant Systems, Inc. (“MMS”), entered into an asset purchase agreement (the “MMS APA”) under which MMS agreed to purchase for cash substantially all of the assets of Softell. On February 16, 2024, the parties consummated the closing of the transactions contemplated by the MMS APA. Softell operated a web-based market platform designed to enable trading among healthcare buyers and sellers of pharmaceuticals, accessories and services. The purchase price paid at closing was $ 22,660,182 1,600,000 7,500,000 7,500,000 Superlatus SPA On March 5, 2024, the Company entered into a Stock Purchase Agreement (the “Superlatus SPA”) with Superlatus Foods Inc. (the “Buyer”). Pursuant to the Superlatus SPA, the Company sold all of the issued and outstanding stock of Superlatus to the Buyer. The $ 1.00 See Note 3 for further detail on the dispositions. Basis of Presentation and Principles of Consolidation The accompanying unaudited interim condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules of the SEC and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, as filed with the SEC on April 22, 2024. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. All significant intercompany balances and transactions have been eliminated in consolidation. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the year ended December 31, 2023, as reported in the Company’s Annual Report on Form 10-K have been omitted. Use of Estimates The preparation of condensed consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from its estimates. To the extent there are material differences between estimates and the actual results, future results of operations will be affected. Significant estimates for the nine months ended September 30, 2024 and 2023 include the valuation of intangible assets, including goodwill, and gain (losses) on dispositions. Fair Value of Financial Instruments The carrying amounts for cash, accounts receivable, accounts payable, accrued liabilities, and other current liabilities approximate their fair value because of their short-term maturity. Stock Split Effective June 21, 2023, the Company executed a 1:15 reverse stock split for stockholders of record on that date 1.00 Recently Issued Accounting Pronouncements In November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes : Improvements to Income Tax Disclosures Accounts Receivable, net On January 1, 2023, the Company adopted ASU 2016-13 “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” and its related amendments using the prospective method. The new standard requires the use of a current expected credit loss impairment model to develop and recognize credit losses for financial instruments at amortized cost when the asset is first originated or acquired, and each subsequent reporting period. The Company’s receivables are from customers and are typically collected within 90 days. The Company determines the allowance based on known troubled accounts, historical experience, and other currently available evidence. Other Receivables As of September 30, 2024 and December 31, 2023, other receivables are $ 4,505,797 1,224,702 Deferred Offering Costs The Company complies with the requirements of Accounting Standards Codification (“ASC”) 340-10-S99-1 with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed. As of September 30, 2024, the Company has $ 69,444 Acquisitions The Company accounts for acquisitions and investments in businesses as business combinations if the target meets the definition of a business and (a) the target is a variable interest entity (“VIE”) and the Company is the target’s primary beneficiary, and therefore the Company must consolidate its financial statements, or (b) the Company acquires more than 50% of the voting interest of the target and it was not previously consolidated. The Company records business combinations using the acquisition method of accounting, which requires all the assets acquired and liabilities assumed to be recorded at fair value as of the acquisition date. The excess of the purchase price over the estimated fair values of the net tangible and intangible assets acquired is recorded as goodwill. The application of the acquisition method of accounting for business combinations requires management to make significant estimates and assumptions in the determination of the fair value of assets acquired and liabilities assumed in order to properly allocate purchase price consideration between assets that are depreciated and amortized from goodwill. The fair value assigned to tangible and intangible assets acquired and liabilities assumed are based on management’s estimates and assumptions, as well as other information compiled by management, including valuations that utilize customary valuation procedures and techniques. Significant assumptions and estimates include, but are not limited to, the cash flows that an asset is expected to generate in the future, the appropriate weighted-average cost of capital, and the cost savings expected to be derived from acquiring an asset, if applicable. If the actual results differ from the estimates and judgments used in these estimates, the amounts recorded in the Company’s financial statements may be exposed to potential impairment of the intangible assets and goodwill. If the Company’s investment involves the acquisition of an asset or group of assets that does not meet the definition of a business, the transaction is accounted for as an asset acquisition. An asset acquisition is recorded at cost, which includes capitalizing transaction costs, and does not result in the recognition of goodwill. On July 25, 2024, the Company acquired intangible assets of $ 76,400,000 7,848,747 As of September 30, 2024, there were no indicators of impairment since the acquisition in July 2024. Company determined that no impairment was necessary. Intangible Assets and Goodwill The Company tests indefinite-lived intangible assets for impairment on an annual basis or whenever events or changes occur that would more-likely-than not reduce the fair value of the indefinite-lived intangible asset below its carrying value between annual impairment tests. Any indefinite-lived intangible asset assessment is performed at the Company level. The Company did not record an indefinite-lived intangible asset impairment charge for the three or nine months ended September 30, 2024 and 2023. Investments The Company accounts for investments that it does not control using the cost method, equity method or fair value method, as applicable. Investments in companies in which the Company owns less than a 20% equity interest and where it does not exercise significant influence over the operating and financial policies of the investee are accounted for using the cost method of accounting. The Company periodically reviews the carrying value of these investments to determine if there has been an other-than-temporary decline in fair value below carrying value. A variety of factors are considered when determining if a decline in fair value below carrying value is other-than-temporary, including, among others, the financial condition and business prospects of the investee, as well as the Company’s investment intent. Cost method investments are carried at cost, which approximates or is less than fair value. Dividends received by the Company are recognized in equity (losses) earnings of affiliates, net of tax on the consolidated statements of operations. On February 29, 2024, Softell entered into a Subscription Agreement (the “Subscription Agreement”) with Lafayette Energy Corp., a Delaware corporation (“Lafayette”). Pursuant to the Subscription Agreement, Softell agreed, in two equal tranches, to invest a total of up to $ 5,000,000 2,000,000 As of September 30, 2024, the Company’s investment in Lafayette was $ 2,500,000 no Research & Development Expenses Research and development costs are expensed in the period incurred in accordance with ASC 730, Research and Development. These expenses consist of independent contractor costs, costs for outsourced analytical research and development activities, batch manufacturing cost and, advisory costs as a part of research, market research costs and other regulatory consulting costs. Income (loss) Per Common Share Basic net income per common share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding. Diluted net income per common share is computed similar to basic net income per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The dilutive effect of the Company’s options and warrants is computed using the treasury stock method. As of September 30, 2024, we had 238,594 15,759 23,930 The following table sets forth the computation of basic and diluted loss per share: SCHEDULE OF BASIC AND DILUTIVE LOSS PER SHARE 2024 2023 2024 2023 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Numerator: Net loss from continuing operations $ (3,183,601 ) $ (88,136 ) $ (11,441,764 ) $ (3,429,112 ) Net (loss) income on discontinued operations - (3,436,978 ) 27,670,294 (2,748,833 ) Net (loss) income $ (3,183,601 ) $ (3,525,114 ) $ 16,228,530 $ (6,177,945 ) Denominator: Denominator for EPS – weighted average shares Basic 2,373,848 771,192 1,611,221 708,116 Diluted 2,373,848 2,363,233 1,889,504 2,300,157 Net loss per common share from continuing operations Basic $ (1.34 ) $ (0.11 ) $ (7.10 ) $ (4.84 ) Diluted $ (1.34 ) $ (0.11 ) $ (7.10 ) $ (4.84 ) Net loss (income) per common share from discontinued operations Basic $ - $ (4.46 ) $ 17.17 $ (3.88 ) Diluted $ - $ (1.45 ) $ 14.64 $ (1.20 ) Net (loss) income Basic $ (1.34 ) $ (4.57 ) $ 10.07 $ (8.72 ) Diluted $ (1.34 ) $ (4.57 ) $ 8.59 $ (8.72 ) Income taxes The Company’s provision for income taxes was $ 0

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The accompanying interim consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business within one year after the date the consolidated financial statements are issued. In accordance with Financial Accounting Standards Board, or the FASB, Accounting Standards Update No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40), our management evaluates whether there are conditions or events, considered in aggregate, that raise substantial doubt about our ability to continue as a going concern within one year after the date that the financial statements are issued. As of September 30, 2024, the Company had an accumulated deficit of $ 31,876,241 579,103 We will need to raise additional capital or secure debt funding to support on-going operations, and to fund the assets and operations of any businesses or assets we acquire. The sources of this capital are expected to be the sale of equity and debt, which may not be available on favorable terms, if at all, and may, if sold, cause significant dilution to existing stockholders. If we are unable to access additional capital moving forward, it may hurt our ability to grow and to generate future revenues, our financial position, and liquidity. These factors raise substantial doubt about the ability of the Company to continue as a going concern. Unless management is able to obtain additional financing, it is unlikely that the Company will be able to meet its funding requirements during the next 12 months. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

ACQUISITIONS AND DISPOSITIONS

ACQUISITIONS AND DISPOSITIONS	9 Months Ended
	Sep. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
ACQUISITIONS AND DISPOSITIONS	NOTE 3 – ACQUISITIONS AND DISPOSITIONS Acquisitions Scienture, Inc. The Company evaluated the Scienture Merger Agreement pursuant to ASC 805 and ASU 2017-01, Topic 805, Business Combinations. The Company first determined that Scienture met the definition of a business as it includes inputs and a substantive process that together significantly contribute to the ability to create outputs. Scienture’s results of operations are included in the Company’s consolidated financial statements from the date of acquisition. The acquisition method of accounting requires, among other things, that the assets acquired and liabilities assumed in a business combination be measured at their estimated respective fair values as of the closing date of the acquisition. Goodwill recognized in connection with this transaction represents primarily the potential economic benefits that the Company believes may arise from the acquisition. The purchase price allocation is preliminary and could be significantly revised as a result of additional information obtained regarding assets acquired and liabilities assumed and revisions of estimates of fair values of tangible assets and related deferred tax assets and liabilities. The Company will finalize its valuation and the allocation of the purchase price, along with required retrospective adjustments, if any, within a year following the acquisition date. On July 25, 2024, the Company issued 291,536 6,826,753 78,646,184 11.63 The following summarizes the purchase price consideration and the preliminary purchase price allocation as of the acquisition date: SCHEDULE OF PURCHASE PRICE ALLOCATION July 25, 2024 Purchase consideration: Common stock $ 3,221,245 Series X preferred stock 75,424,939 Total purchase consideration $ 78,646,184 Purchase price allocation: Cash $ 132,976 Operating lease right-of-use assets 61,578 Goodwill 7,848,747 Intangible assets - product technologies 76,400,000 Prepaid expenses Inventory Accounts payable (987,097 ) Accrued liabilities (1,198,134 ) Loan payable, related party (265,000 ) Lease liability (61,886 ) Development agreement liability (1,285,000 ) Long-term convertible notes (2,000,000 ) Accounts payable and other current liabilities Purchase price payable Notes payable Net assets acquired $ 78,646,184 Goodwill is primarily attributable to the go-to-market synergies that are expected to arise as a result of the acquisition and other intangible assets that do not qualify for separate recognition. The goodwill is not deductible for tax purposes. The results of Scienture have been included in the consolidated financial statements since the date of acquisition. Scienture’s revenue and net loss included in the consolidated financial statements since the acquisition date through September 30, 2024 were $ 0 1,643,455 Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the Company’s financial results as if the Scienture Merger had occurred as of January 1, 2023. The unaudited pro forma financial information is not necessarily indicative of what the financial results actually would have been had the acquisitions been completed on this date. In addition, the unaudited pro forma financial information is not indicative of, nor does it purport to project, the Company’s future financial results. The pro forma information does not give effect to any estimated and potential cost savings or other operating efficiencies that could result from the acquisition: SCHEDULE OF PRO FORMA FINANCIAL INFORMATION 2024 2023 Nine Months Ended September 30, 2024 2023 Revenue $ 83,560 $ 1,735,168 Net loss from continuing operations $ (16,722,735 ) $ (4,644,587 ) Net loss from continuing operations per share $ (10.38 ) $ (6.56 ) Superlatus, Inc. On July 31, 2023, the Company entered into the Superlatus Merger Agreement (see Note 1) with Superlatus whereby the Company acquired 100 136,441 7.30 306,855 100 225,000,169 136,441 15,759 12,500,089 289,731 The acquisition of Superlatus was accounted for as a business combination using the acquisition method pursuant to FASB ASC Topic 805. As the acquirer for accounting purposes, the Company had estimated the Purchase Price, assets acquired and liabilities assumed as of the acquisition date, with the excess of the Purchase Price over the fair value of net assets acquired recognized as goodwill. An independent valuation expert assisted the Company in determining these fair values. The Amended Purchase Price allocation as of the acquisition date is presented as follows: SCHEDULE OF PURCHASE PRICE ALLOCATION July 31, 2023 Purchase consideration: Common Stock, at fair value $ 996,019 Series B Preferred Stock, at fair value 11,504,070 Total purchase consideration $ 12,500,089 Purchase price allocation: Cash $ 5,546 Prepaid expenses 3,705 Inventory 122,792 Intangible assets, net 9,777,479 Goodwill 5,129,115 Assets acquired 15,038,637 Accounts payable and other current liabilities (283,548 ) Purchase price payable (350,000 ) Notes payable (1,905,000 ) Liabilities assumed (2,538,548 ) Net assets acquired $ 12,500,089 The Urgent Company, Inc. On September 27, 2023, the Company entered into an Asset Purchase Agreement (the “TUC APA”) with The Urgent Company, Inc. (“TUC”) and its wholly owned subsidiaries, pursuant to which, the Company was assigned certain inventory and property and equipment and assumed certain operating leases for consideration of $ 4,400,000 The transaction was accounted for as an asset acquisition pursuant to FASB ASC Topic 805. As the acquirer for accounting purposes, the Company allocated the cost of the asset acquisition to the assets acquired and liabilities assumed as of the acquisition date based on their respective relative fair value as of the date of the transaction. The following summarizes the provisional relative fair values of the assets acquired as of the acquisition date based on the allocation of the cost of the asset acquisition: SCHEDULE OF FAIR VALUES OF ASSETS ACQUIRED September 27, 2023 Purchase consideration: Promissory note $ 4,400,000 Total purchase consideration $ 4,400,000 Allocation of cost of assets acquired: Inventory $ 4,168,830 Property and equipment 231,170 Assets acquired 4,400,000 Net assets acquired $ 4,400,000 Dispositions and Divestitures Alliance Pharma Solutions, LLC and Community Specialty Pharmacy, LLC On August 22, 2023, the Company and Wood Sage, LLC (“Wood Sage”) entered into (i) a Membership Interest Purchase Agreement (the “APS MIPA”), pursuant to which the Company sold its 100 125,000 100 100,000 As part of recognizing the business as held for sale in accordance with U.S. GAAP, the Company was required to measure APS and CSP at the lower of its carrying amount or fair value less cost to sell. As a result of this analysis, during the year ended December 31, 2023, the Company recognized a non-cash, pre-tax loss on disposal of $ 3,300,225 As a result of the transactions, the following assets and liabilities of APS and CSP were transferred to Wood Sage as of August 22, 2023: SCHEDULE OF ASSETS AND LIABILITIES Alliance Community Cash $ 1,050 $ 61,988 Accounts receivable, net - 101,901 Inventory - 123,230 Prepaid assets - 525 Intangible assets and capitalized software, net 739,337 - Accounts payable (23,982 ) (231,876 ) Accrued liabilities - (10,182 ) Net assets sold $ 716,405 $ 45,586 MMS APA On February 16, 2024, the Company, together with Softell and MMS, entered into the MMS APA under which MMS agreed to purchase for cash substantially all of the assets of Softell. On February 16, 2024, the parties consummated the closing of the transactions contemplated by the MMS APA. The purchase price paid at closing was $ 22,660,182 1,600,000 7,500,000 The MMS APA was accounted for a business disposition in accordance with ASC 810-40-40-3A. As of February 16, 2024, the Company no longer consolidated the assets, liabilities, revenues and expenses of Softell. The components of the disposition are as follows: SCHEDULE OF BUSINESS ACQUISITIONS ASSETS AND LIABILITIES Cash received from MMS $ 22,660,182 Other receivable from MMS 7,500,000 Fair value of consideration received $ - Total fair value of consideration received $ 30,160,182 Carrying amount of assets and liabilities Cash $ 76,821 Accounts receivable, net 719,876 Prepaid expenses 55,397 Property, plant and equipment, net 45,655 Intangible assets, net Operating lease right-of-use assets 12,277 Purchase price payable Accounts payable (347,000 ) Accrued liabilities (5,269 ) Other current liabilities (26,244 ) Lease liability, current (1,556 ) Notes payable, current portion (45,000 ) Lease liability, net of current portion (10,720 ) Notes payable Total carrying amount of assets and liabilities 474,236 Gain on disposition of business $ 29,685,946 The gain on disposition of business of $ 29,685,946 Superlatus SPA On March 5, 2024, the Company entered into the Superlatus SPA with the Buyer. Pursuant to the Superlatus SPA, the Company sold all of the issued and outstanding stock of Superlatus to the Buyer. The $ 1.00 The transaction was accounted for a business disposition in accordance with ASC 810-40-40-3A. As of March 5, 2024, the Company no longer consolidated the assets, liabilities, revenues and expenses of Superlatus. The components of the disposition are as follows: SCHEDULE OF BUSINESS ACQUISITIONS ASSETS AND LIABILITIES Fair value of consideration received $ 1 Total fair value of consideration received $ 1 Carrying amount of assets and liabilities Cash $ 151,546 Property, plant and equipment, net 223,080 Intangible assets, net 8,962,688 Operating lease right-of-use assets 325,995 Purchase price payable (350,000 ) Accounts payable (224,137 ) Accrued liabilities (173,436 ) Notes payable, current portion (6,480,000 ) Lease liability - current (105,567 ) Lease liability - net of current portion (221,428 ) Notes payable (25,000 ) Total carrying amount of assets and liabilities 2,083,743 Loss on disposition of business $ (2,083,742 ) The loss of disposition of business of $ 2,083,742 Discontinued Operations In accordance with the provisions of ASC 205-20, the Company has excluded the results of discontinued operations from its results of continuing operations in the accompanying consolidated statements of operations for the three and nine months ended September 30, 2024 and 2023. The results of the discontinued operations for the three and nine months ended September 30, 2024 and 2023 consist of the following: SCHEDULE OF DISCONTINUED OPERATIONS 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 TRX Bonum Superlatus SOSRx CSP APS Total Three Months Three Months Three Months Three Months Three Months Three Months Three Months September 30, September 30, September 30, September 30, September 30, September 30, September 30, 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 Revenues $ - $ 1,663,736 $ - $ 2,006 $ - $ - $ - $ - $ - $ 124,238 $ - $ - $ - $ 1,789,980 Cost of sales - - - - - 756 - - - 127,671 - - - 128,427 Gross profit (loss) - 1,663,736 - 2,006 - (756 ) - - - (3,433 ) - - - 1,661,553 Operating expenses: Wage and salary expense - 716,082 - 24,942 - - - - - 108,772 - - - 849,796 Professional fees - 122,797 - - - - - - - 18,078 - - - 140,875 Technology expense - 367,818 - 20,197 - - - - - 2,932 - (45,107 ) - 345,840 General and administrative - 106,036 - 1,265 - 439,512 - - - 5,298 - 133 - 552,244 Total operating expenses - 1,312,733 - 46,404 - 439,512.00 - - - 135,080 - (44,974 ) - 1,888,755 Operating income (loss) - 351,003 - (44,398 ) - (440,268 ) - - - (138,513 ) - 44,974 - (227,202 ) Non-operating income (expense): Gain on dispositions - - - - - - - - - (1,426,567 ) - (1,783,209 ) - (3,209,776 ) Net income (loss) on discontinued operations $ - $ 351,003 $ - $ (44,398 ) $ - $ (440,268 ) $ - $ - $ - $ (1,565,080 ) $ - $ (1,738,235 ) $ - $ (3,436,978 ) 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 TRX Bonum Superlatus SOSRx CSP APS Total Nine Months Nine Months Nine Months Nine Months Nine Months Nine Months Nine Months September 30, September 30, September 30, September 30, September 30, September 30, September 30, 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 Revenues $ 970,808 $ 4,663,756 $ - $ 20,862 $ - $ - $ - $ - $ - $ 761,306 $ - $ - $ 970,808 $ 5,445,924 Cost of sales - - - - - 756 - - - 705,206 - - - 705,962 Gross profit (loss) 970,808 4,663,756 - 20,862 - (756 ) - - - 56,100 - - 970,808 4,739,962 Operating expenses: Wage and salary expense 713,021 1,715,411 578 67,051 - - - - - 456,297 - - 713,599 2,238,759 Professional fees 62,160 162,492 - - - - - - - 20,246 - 3,125 62,160 185,863 Technology expense 86,660 877,015 2,245 58,413 - - - - - 72,464 - 28,384 88,904 1,036,276 General and administrative 37,377 338,041 678 3,829 - 439,512 - 146 - 32,830 - 3,762 38,055 818,120 Total operating expenses 899,218 3,092,959 3,500 129,293 - 439,512 - 146 - 581,837 - 35,271 902,718 4,279,019 Operating income (loss) 71,590 1,570,797 (3,500 ) (108,431 ) - (440,268 ) - (146 ) - (525,737 ) - (35,271 ) 68,090 460,943 Non-operating loss, net: Gain (loss) on dispositions 29,685,946 - - - (2,083,742 ) - - - - (1,426,567 ) - (1,783,209 ) 27,602,204 (3,209,776 ) Net income (loss) on discontinued operations $ 29,757,536 $ 1,570,797 $ (3,500 ) $ (108,431 ) $ (2,083,742 ) $ (440,268 ) $ - $ (146 ) $ - $ (1,952,304 ) $ - $ (1,818,480 ) $ 27,670,294 $ (2,748,833 ) In the second quarter of 2024, the Company determined to dissolve Bonum Health, Inc. and Bonum Health, LLC, and have presented the results of operations in net income (loss) from discontinued operations.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 4- RELATED PARTY TRANSACTIONS On November 21, 2023, but effective September 14, 2023, the Company issued a promissory note (the “Wellgistics Note”) to Wellgistics Health, Inc. (f/k/a Danam Health Inc.) (“Wellgistics”) in the amount of $ 300,000 250,000 50,000 On February 29, 2024, the Company’s wholly owned subsidiary, Softell, entered into the Subscription Agreement with Lafayette. Pursuant to the Subscription Agreement, Softell agreed, in two equal tranches, to invest a total of up to $ 5,000,000 2,000,000 As of September 30, 2024, other receivables includes a $ 3,302,115 1,203,682 See Note 7 for note receivable from Wood Sage. In July 2024, the executives of Scienture issued a short-term loan to Scienture for an aggregate amount of $ 265,000

REVENUE RECOGNITION

REVENUE RECOGNITION	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	NOTE 5 – REVENUE RECOGNITION The Company derives revenue from one primary source—product revenue. Product revenue consists of shipments of: ● Resale of pharmaceutical products to pharmacies; and ● Revenues for our products are recognized and invoiced when the product is shipped to the customer. Revenues for one-time services are recognized at the point in time when services are rendered. Payment terms for products and services are generally 0 to 60 days and the Company has no contract assets or liabilities. The following table presents disaggregated revenue by major product categories during the three and nine months ended September 30, 2024 and 2023: SCHEDULE OF DISAGGREGATED REVENUE 2024 2023 2024 2023 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Product revenues Pharmaceutical product resale $ 64,861 $ 392,286 $ 83,560 $ 1,235,168 Total product revenue $ 64,861 $ 392,286 $ 83,560 $ 1,235,168 Total revenue $ 64,861 $ 392,286 $ 83,560 $ 1,235,168

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
INVENTORY	NOTE 6 – INVENTORY Inventory value is determined using the weighted average cost method and is stated at the lower of cost or net realizable value. As of September 30, 2024 and December 31, 2023, inventory was comprised of the following: SCHEDULE OF INVENTORY September 30, December 31, 2024 2023 Finished goods $ 7,884 $ 968 Inventory $ 7,884 $ 968 As of September 30, 2024, prepaid expenses and other current assets includes $ 750,000

NOTES RECEIVABLE _ RELATED PART

NOTES RECEIVABLE – RELATED PARTY	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
NOTES RECEIVABLE – RELATED PARTY	NOTE 7 – NOTES RECEIVABLE – RELATED PARTY On August 22, 2023, the Company received a Promissory Note (the “Wood Sage Note”) in the amount of $ 1,300,000 1,300,000

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	NOTE 8 – GOODWILL AND INTANGIBLE ASSETS In connection with the Scienture Merger on July 25, 2024, the Company recorded goodwill of $ 7,848,747 76,400,000

CONTINGENT FUNDING LIABILITIES

CONTINGENT FUNDING LIABILITIES	9 Months Ended
	Sep. 30, 2024
Contingent Funding Liabilities
CONTINGENT FUNDING LIABILITIES	NOTE 9 – CONTINGENT FUNDING LIABILITIES On December 13, 2023, the Company entered into a non-recourse funding agreement with a third-party for the purchase and sale of future receivables (the “December Receivables Agreement”). Pursuant to the December Receivables Agreement, the third party agreed to fund the Company $ 150,000 214,500 7,500 On November 22, 2023, the Company entered into a non-recourse funding agreement with a third-party for the purchase and sale of future receivables (the “November Receivables Agreement”). Pursuant to the November Receivables Agreement, the third party agreed to fund the Company $ 275,000 393,250 13,750 On October 25, 2023, the Company entered into a non-recourse funding agreement with a third-party for the purchase and sale of future receivables (the “October Receivables Agreement”). Pursuant to the October Receivables Agreement, the third party agreed to fund the Company $ 1,200,000 1,728,000 60,000 The Company’s relationship with the funding source meets the criteria in ASC 470-10-25 – Sales of Future Revenues or Various Other Measures of Income (“ASC 470”), which relates to cash received from a funding source in exchange for a specified percentage or amount of revenue or other measure of income of a particular product line, business segment, trademark, patent or contractual right for a defined period. Under this guidance, the Company recognized the fair value of its contingent obligation to the funding source, as of the acquisition date, as a current liability in its consolidated balance sheet. Under ASC 470, amounts recorded as debt are to be amortized under the interest method. The Company made an accounting policy election to utilize the prospective method when there is a change in the estimated future cash flows, whereby a new effective interest rate is determined based on the revised estimate of remaining cash flows. The new rate is the discount rate that equates the present value of the revised estimate of remaining cash flows with the carrying amount of the debt, and it will be used to recognize interest expense for the remaining period. Under this method, the effective interest rate is not constant, and any change in expected cash flows is recognized prospectively as an adjustment to the effective yield. As of September 30, 2024, and December 31, 2023, the total contingent funding liability was $ 0 1,246,346 0 31

CONVERTIBLE DEBT AND NOTES PAYA

CONVERTIBLE DEBT AND NOTES PAYABLE	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
CONVERTIBLE DEBT AND NOTES PAYABLE	NOTE 10 – CONVERTIBLE DEBT AND NOTES PAYABLE Scienture Convertible Debt In September 2023, Scienture entered into a Loan and Security Agreement (the “NVK Loan Agreement”) with NVK Finance, LLC, a Nebraska Limited Liability Company (“NVK”) for $ 2,000,000 7 15.50 September 2025 60,000,000 2,000,000 154,454 August 2024 Note In August 2024, the Company issued a convertible note of $ 360,000 314,000 360,000 7,200 12 1.50 8.36 85 five trading days August 20, 2025 43,200 In connection with the note, the Company issued 76,923 9.36 5 71,332 Total debt discount recognized in connection with the note was $ 117,332 13,180 104,152 255,848 Superlatus Notes Each of the promissory notes described below were obligations of Superlatus Foods, Inc., and all liabilities related to these notes ceased to be obligations of the Company upon the Company disposing of its entire interest in Supoerlatus in March 2024. On November 17, 2023, the Company issued a promissory note to Moku Foods, Inc. (the “Moku Foods November 2023 Note”) in the amount of $ 50,000 11.5 50,000 945 On October 16, 2023, the Company issued a promissory note to Moku Foods, Inc. (the “Moku Foods October 2023 Note”) in the amount of $ 150,000 11.5 150,000 4,300 On September 27, 2023, the Company issued a promissory note to Perfect Day, Inc. (the “Perfect Day Note”) in the amount of $ 4,400,000 On September 14, 2023, the Company issued a promissory note to Wellgisitcs (the “Wellgistics Note”) in the amount of $ 300,000 200,000 100,000 0 50,000 On June 16, 2023, the Company issued a secured debenture to Eat Well Investment Group, Inc. (the “Eat Well June 2023 Note”) in the amount of $ 1,150,000 100 12 December 31, 2023 1,150,000 23,063 On February 8, 2023, Sapientia, a wholly-owned subsidiary of Superlatus, entered into a Loan Agreement with Eat Well Investment Group, Inc. (the “Eat Well February 2023 Note”) in the amount of $ 25,000 1.87 February 7, 2025 25,000 418 On September 14, 2022, Sapientia entered into a Loan Agreement with Eat Well Investment Group, Inc. (the “Eat Well September 2022 Note”) in the amount of $ 50,000 1.87 September 13, 2024 50,000 1,212 On July 26, 2022, Sapientia entered into a Loan Agreement with Eat Well Investment Group, Inc. (the “Eat Well July 26, 2022 Note”) in the amount of $ 35,000 1.87 July 25, 2024 35,000 938 On July 12, 2022, Sapientia entered into a Loan Agreement with Eat Well Investment Group, Inc. (the “Eat Well July 12, 2022 Note”) in the amount of $ 25,000 1.87 July 11, 2024 25,000 688 On March 15, 2022, Sapientia entered into a Loan Agreement with Eat Well Investment Group, Inc. (the “Eat Well March 2022 Note”) in the amount of $ 100,000 1.87 March 14, 2024 100,000 3,361 On February 1, 2022, Sapientia entered into a Loan Agreement with Eat Well Investment Group, Inc. (the “Eat Well February 2022 Note”) in the amount of $ 100,000 1.87 February 1, 2024 100,000 3,576 On January 20, 2022, Sapientia entered into a Loan Agreement with Eat Well Investment Group, Inc. (the “Eat Well January 2022 Note”) in the amount of $ 20,000 1.87 January 20, 2024 20,000 728 On December 24, 2021, Sapientia entered into a Loan Agreement with Eat Well Investment Group, Inc. (the “Eat Well December 2021 Note”) in the amount of $ 100,000 1.87 December 24, 2023 100,000 3,776 On November 10, 2021, Sapientia entered into a Loan Agreement with Eat Well Investment Group, Inc. (the “Eat Well November 2021 Note”) in the amount of $ 50,000 1.87 November 10, 2023 50,000 2,001 On August 18, 2021, Sapientia entered into a Loan Agreement with Eat Well Investment Group, Inc. (the “Eat Well August 2021 Note”) in the amount of $ 250,000 1.87 August 18, 2023 250,000 11,079

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 11 – STOCKHOLDERS’ EQUITY Designation of Series X Preferred Stock On July 25, 2024, the Company revoked the authorization to issue shares of the Company’s Series A Preferred Stock, par value $ 0.00001 9,211,246 Holders of the Series X Preferred Stock are entitled to receive dividends on shares of the Series X Preferred Stock on an as-if-converted-to-Common-Stock basis, without regard to any beneficial ownership limitation described in a letter of transmittal, equal to and in the same form and manner as dividends are paid to holders of the shares of Common Stock. Subject to any requirements of the General Corporation Law of the State of Delaware, the Series X Preferred Stock has no voting rights. The Series X Preferred Stock ranks on parity with shares of Common Stock as to distributions of assets upon liquidation, dissolution, or winding up of the Company. As consideration for the Scienture Merger, at the Effective Time o, the shares of Scienture common stock issued and outstanding immediately prior to the Effective Time were converted into the right to receive, in the aggregate, (i) 291,536 6,826,753 On September 20, 2024, all previously issued shares of Series X Preferred Stock were converted into a total of 6,826,753 Designation of Series C Preferred Stock Effective October 4, 2023, the Company filed a Certificate of Designation, Preferences, Rights and Limitations of the Series C Preferred Stock with the Secretary of the State of Delaware which designated 1,000 0.00001 Hudson Global Ventures Stock Purchase Agreement On October 4, 2023, the Company entered into a Securities Purchase Agreement the “Hudson SPA”) with Hudson Global Ventures, LLC (“Hudson”). Under the terms of the Hudson SPA, the Company agreed to sell, and Hudson agreed to purchase, Two Hundred Ninety ( 290 1,000 41,193 40,000 250,000 On July 12, 2024, the Company converted 290 52,158 Designation of Series B Preferred Stock Effective June 26, 2023, the Company filed a Certificate of Designation, Preferences, Rights and Limitations of the Series B Preferred Stock with the Secretary of the State of Delaware which designated 787,754 0.00001 2023 1:15 Stock Split Effective June 21, 2023, the Company executed a 1:15 reverse stock split for stockholders of record on that date 1 Common Stock During the nine months ended September 30, 2024, the Company issued 470,482 4,450,919 During the nine months ended September 30, 2024, a warrants holder exercised a warrant and acquired 28,487 16,567 During the nine months ended September 30, 2024, an options holder exercised an option and acquired 2,371 9,840 On July 12, 2024, the Company converted 290 52,158 On July 25, 2024, the Company issued 291,536 6,826,753 78,646,184 In August 2024, the Company issued 28,571 On September 20, 2024, all previously issued shares of Series X Preferred Stock were converted into a total of 6,826,753 Special Cash Dividend On March 6, 2024, the Company announced the declaration of a special cash dividend of eight dollars ($ 8.00 12,671,072 On July 9, 2024, the Company announced the declaration of a special cash dividend of one dollar and fifty cents ($ 1.50 2,187,759 Equity Compensation Awards Each independent member of the Company’s board of directors (the “Board”) is to receive an annual grant of restricted common stock of the Company equal to $ 55,000 Effective on August 13, 2023, the Board approved the issuance of 24,444 110,000 14,056 63,250 10,000 All of the awards discussed above were issued under the Company’s Second Amended and Restated 2019 Equity Incentive Plan (the “Plan”) and all restricted stock awards discussed above were evidenced by Restricted Stock Grant Agreements. The Company’s board of directors and stockholders approved an amendment to the Plan increasing the available shares under the Plan to 5,000,000

PREFUNDED AND PRIVATE PLACEMENT

PREFUNDED AND PRIVATE PLACEMENT WARRANTS	9 Months Ended
	Sep. 30, 2024
Prefunded And Private Placement Warrants
PREFUNDED AND PRIVATE PLACEMENT WARRANTS	NOTE 12 – PREFUNDED AND PRIVATE PLACEMENT WARRANTS On October 4, 2022 the Company entered into a securities purchase agreement (the “2022 SPA”) with an institutional investor (the “Purchaser”) which provided for the sale and issuance by the Company of (i) the Company’s common stock, (ii) pre-funded warrants (the “Pre-Funded Warrants”) and (iii) warrants (the “Private Placement Warrants” and, together with the shares of common stock and the Pre-Funded Warrants, the “Securities”). On January 4, 2023, the investor exercised the Pre-Funded Warrants for a purchase price of $ 6.02 22.50 3.48

WARRANTS

WARRANTS	9 Months Ended
	Sep. 30, 2024
Warrants
WARRANTS	NOTE 13 – WARRANTS During the nine months ended September 30, 2024, 28,487 16,567 In connection with a note (see Note 10), in August 2024 the Company issued 76,923 9.36 5 28,571 The Company uses the Black-Scholes pricing model to estimate the fair value of stock-based awards on the date of the grant. Compensation cost related to the warrants for the nine months ended September 30, 2024, and 2023 was $ 71,332 0 As of September 30, 2024, the Company remeasured the fair value of warrants outstanding at $ 1,129,796 502,178 392,843 925,320 443,308 The Company’s outstanding and exercisable warrants, as of September 30, 2024, are presented below: SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS Number Outstanding Weighted Average Exercise Price Contractual Life Intrinsic Value Warrants outstanding as of December 31, 2023 218,729 19.62 3.95 - Warrants granted 76,923 9.36 - - Warrants forfeited, expired, cancelled - - - - Warrants exercised (57,058 ) 8.25 - - Warrants outstanding as of September 30, 2024 238,594 19.02 3.45 96,311 Warrants exercisable as of September 30, 2024 238,594 19.02 3.45 96,311

OPTIONS

OPTIONS	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
OPTIONS	NOTE 14 – OPTIONS The Company maintains stock option plans under which certain employees are awarded option grants based on a combination of performance and tenure. The stock option plans provide for the grant of up to 155,556 133,333 st beginning in 2021 and ending in 2029 (each a “Date of Determination”), in each case subject to the approval and determination of the administrator of the plan (the Board of Directors or Compensation Committee) on or prior to the applicable Date of Determination, equal to the lesser of (A) ten percent (10%) of the total shares of common stock of the Company outstanding on the last day of the immediately preceding fiscal year and (B) such smaller number of shares as determined by the administrator. The administrator as a result of the annual meeting shareholder vote increased the number of shares available to grant to employees under the Plan by 2,000,000. The administrator did not approve an increase in the number of shares covered under the Plan as of April 1, 2022. The Company’s board of directors and stockholders approved an amendment to the Plan increasing the available shares under the Plan to 5,000,000 For the nine months ended September 30, 2024, no 2,371 9,840 Total compensation cost related to stock options granted was $ 437 3,761 25,147 25,978 The following table represents stock option activity for the nine-month period ended September 30, 2024: SCHEDULE OF STOCK OPTION ACTIVITY Number Outstanding Weighted-Average Exercise Price Weighted-Average Contractual Life in Years Intrinsic Value Options outstanding as of December 31, 2023 26,229 $ 43.04 3.70 $ - Options exercisable as of December 31, 2023 16,141 60.75 3.64 - Options granted - - - - Options adjusted 72 - - - Options expired - - - - Options exercised (2,371 ) 53.29 3.07 - Options outstanding as of September 30, 2024 23,930 40.78 2.93 13,625 Options exercisable as of September 30, 2024 23,930 42.16 2.05 13,625

CONTINGENCIES

CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	NOTE 15 – CONTINGENCIES Studebaker Defense Group, LLC In July 2020, the Company’s wholly-owned subsidiary, IPS, entered into an agreement with Studebaker Defense Group, LLC (“Studebaker”) wherein IPS would pay Studebaker a down payment of $ 550,000 180,000 550,000 500,000 On April 13, 2023, a settlement was reached in the Studebaker and IPS legal case. The court found in favor of IPS and ordered Studebaker to pay $ 550,000 GSG PPE, LLC On November 19, 2021, IPS filed a complaint against GSG PPE, LLC (“GSG”) and Gary Waxman (“Waxman”), the owner, alleging three counts of breach of contract for a purchase agreement, a promissory note, and a personal guaranty. Collectively, the company alleges that GSG and Waxman have materially breached all three contracts. In late 2020, GSG and IPS executed a valid initial contract setting the terms of a business transaction. GSG failed to pay IPS approximately 75% of the amount owed to IPS. GSG acknowledged it owed the money and executed a promissory note in favor of IPS in the amount of $ 630,000 September 30, 2021 630,000 630,000 630,000 743,000 Exclusive License and Commercial Agreements Scienture entered into an exclusive license and commercial agreement with Kesin Pharma Corporation (“Kesin”) whereby Scienture granted the exclusive license rights to commercialize SCN-102 in 2022 and SCN-104 in 2023 to Kesin (SCN-102 and SCN-104 are together referred to as “the Products”) for use in the United States of America. In March 2024, the parties terminated the agreement, and the parties agreed that Scienture shall pay Kesin a total gross amount of $ 1,285,000 This agreement also requires that if the full $1,285,900 has not been repaid within two years of the early of i) commercial launch or ii) 120 from FDA approval, then interest will accrue prospectively at a rate of 8% annually on unpaid balance. Accordingly, Scienture recorded a $1,285,000 termination fee liability In August 2024, Kesin demanded immediate payment of the full amount under the Kesin Termination Agreement, alleging the full amount is payable in connection with the consummation Scienture’s business combination with the Company. Scienture has disputed that the amount is now payable, and the parties are in discussions to resolve the issue. There can be no assurance that an amicable resolution will be obtained. If Kesin brings a legal action, Scienture will vigorously defend it.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2024
Leases
LEASES	NOTE 16 – LEASES The Company entered into a warehouse lease in October 2023. The Company determined that the new lease required measurement and recognition of the lease liability and right-of-use assets of $ 351,581 On July 25, 2024, the Company entered into and closed the Scienture Merger Agreement. Pursuant to the Scienture Merger Agreement, the Company acquired right of use asset value of $ 61,578 61,886 The table below reconciles the fixed component of the undiscounted cash flows for and the total remaining years to the lease liabilities recorded in the consolidated balance sheet as of September 30, 2024. SCHEDULE OF FUTURE MINIMUM PAYMENTS FOR OPERATING LEASE LIABILITIES Future lease obligations 2024 remaining $ 20,633 2025 83,538 2026 73,084 2027 56,919 2028 48,612 Total minimum lease payments 282,786 Less: effect of discounting (48,538 ) Present value of future minimum lease payments 234,248 Less: current obligation under lease 60,882 Long-term lease obligations $ 173,366 For the three months ended September 30, 2024, and 2023, total operating lease expense was $ 28,034 75,496 62,656 For the nine months ended September 30, 2024, and 2023, total operating lease expense was $ 53,715 226,488 187,968 For the three months ended September 30, 2024, and 2023, total short-term lease expense was $ 0 6,010 For the nine months ended September 30, 2024, and 2023, total short-term lease expense was $ 10,228 20,049

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 17 – SEGMENT REPORTING Operating segments are defined as the components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision makers in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision makers direct the allocation of resources to operating segments based on the profitability, cash flows, and growth opportunities of each respective segment. The Company classifies its business interests into reportable segments which are: ● IPS - Licensed wholesaler of brand, generic and non-drug products – B2B sales ● Scienture – pharmaceutical research company which is engaged in the research and development of branded pharmaceutical products ● Unallocated - Other – corporate overhead expense and discontinued operations. SCHEDULE OF BUSINESS INTERESTS INTO REPORTABLE SEGMENTS Three Months Ended September 30, 2024 Integra Scienture Unallocated Total Revenue $ 64,861 $ - $ - $ 64,861 Gross Profit 3,883 - - 3,883 Segment Assets 4,315,259 84,758,070 5,186,364 94,259,693 Segment Profit/Loss (606,138 ) (1,643,455 ) (934,008 ) (3,183,601 ) Cost of Sales $ 60,978 $ - $ - $ 60,978 Three Months Ended September 30, 2023 Integra Scienture Unallocated Total Revenue $ 392,286 $ - $ - $ 392,286 Gross Profit 39,592 - - 39,592 Segment Assets 349,334 - 21,304,509 21,653,843 Segment Profit/Loss (180,814 ) - (3,344,300 ) (3,525,114 ) Cost of Sales $ 352,694 $ - $ - $ 352,694 Nine Months Ended September 30, 2024 Integra Scienture Unallocated Total Revenue $ 83,560 $ - $ - $ 83,560 Gross Profit 3,180 - - 3,180 Segment Assets 4,315,259 84,758,070 5,186,364 94,259,693 Segment Profit/Loss (1,191,224 ) (1,643,455 ) 19,063,209 16,228,530 Cost of Sales $ 80,380 $ - $ - $ 80,380 Nine Months Ended September 30, 2023 Integra Scienture Unallocated Total Revenue $ 1,235,168 $ - $ - $ 1,235,168 Gross Profit 162,990 - - 162,990 Segment Assets 349,334 - 21,304,509 21,653,843 Segment Profit/Loss (388,900 ) - (5,789,045 ) (6,177,945 ) Cost of Sales $ 1,072,178 $ - $ - $ 1,072,178

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
SCHEDULE OF BASIC AND DILUTIVE LOSS PER SHARE	The following table sets forth the computation of basic and diluted loss per share: SCHEDULE OF BASIC AND DILUTIVE LOSS PER SHARE 2024 2023 2024 2023 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Numerator: Net loss from continuing operations $ (3,183,601 ) $ (88,136 ) $ (11,441,764 ) $ (3,429,112 ) Net (loss) income on discontinued operations - (3,436,978 ) 27,670,294 (2,748,833 ) Net (loss) income $ (3,183,601 ) $ (3,525,114 ) $ 16,228,530 $ (6,177,945 ) Denominator: Denominator for EPS – weighted average shares Basic 2,373,848 771,192 1,611,221 708,116 Diluted 2,373,848 2,363,233 1,889,504 2,300,157 Net loss per common share from continuing operations Basic $ (1.34 ) $ (0.11 ) $ (7.10 ) $ (4.84 ) Diluted $ (1.34 ) $ (0.11 ) $ (7.10 ) $ (4.84 ) Net loss (income) per common share from discontinued operations Basic $ - $ (4.46 ) $ 17.17 $ (3.88 ) Diluted $ - $ (1.45 ) $ 14.64 $ (1.20 ) Net (loss) income Basic $ (1.34 ) $ (4.57 ) $ 10.07 $ (8.72 ) Diluted $ (1.34 ) $ (4.57 ) $ 8.59 $ (8.72 )

ACQUISITIONS AND DISPOSITIONS (

ACQUISITIONS AND DISPOSITIONS (Tables)	9 Months Ended
	Sep. 30, 2024
Business Acquisition [Line Items]
SCHEDULE OF PRO FORMA FINANCIAL INFORMATION	SCHEDULE OF PRO FORMA FINANCIAL INFORMATION 2024 2023 Nine Months Ended September 30, 2024 2023 Revenue $ 83,560 $ 1,735,168 Net loss from continuing operations $ (16,722,735 ) $ (4,644,587 ) Net loss from continuing operations per share $ (10.38 ) $ (6.56 )
SCHEDULE OF FAIR VALUES OF ASSETS ACQUIRED	The following summarizes the provisional relative fair values of the assets acquired as of the acquisition date based on the allocation of the cost of the asset acquisition: SCHEDULE OF FAIR VALUES OF ASSETS ACQUIRED September 27, 2023 Purchase consideration: Promissory note $ 4,400,000 Total purchase consideration $ 4,400,000 Allocation of cost of assets acquired: Inventory $ 4,168,830 Property and equipment 231,170 Assets acquired 4,400,000 Net assets acquired $ 4,400,000
SCHEDULE OF ASSETS AND LIABILITIES	As a result of the transactions, the following assets and liabilities of APS and CSP were transferred to Wood Sage as of August 22, 2023: SCHEDULE OF ASSETS AND LIABILITIES Alliance Community Cash $ 1,050 $ 61,988 Accounts receivable, net - 101,901 Inventory - 123,230 Prepaid assets - 525 Intangible assets and capitalized software, net 739,337 - Accounts payable (23,982 ) (231,876 ) Accrued liabilities - (10,182 ) Net assets sold $ 716,405 $ 45,586
SCHEDULE OF DISCONTINUED OPERATIONS	SCHEDULE OF DISCONTINUED OPERATIONS 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 TRX Bonum Superlatus SOSRx CSP APS Total Three Months Three Months Three Months Three Months Three Months Three Months Three Months September 30, September 30, September 30, September 30, September 30, September 30, September 30, 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 Revenues $ - $ 1,663,736 $ - $ 2,006 $ - $ - $ - $ - $ - $ 124,238 $ - $ - $ - $ 1,789,980 Cost of sales - - - - - 756 - - - 127,671 - - - 128,427 Gross profit (loss) - 1,663,736 - 2,006 - (756 ) - - - (3,433 ) - - - 1,661,553 Operating expenses: Wage and salary expense - 716,082 - 24,942 - - - - - 108,772 - - - 849,796 Professional fees - 122,797 - - - - - - - 18,078 - - - 140,875 Technology expense - 367,818 - 20,197 - - - - - 2,932 - (45,107 ) - 345,840 General and administrative - 106,036 - 1,265 - 439,512 - - - 5,298 - 133 - 552,244 Total operating expenses - 1,312,733 - 46,404 - 439,512.00 - - - 135,080 - (44,974 ) - 1,888,755 Operating income (loss) - 351,003 - (44,398 ) - (440,268 ) - - - (138,513 ) - 44,974 - (227,202 ) Non-operating income (expense): Gain on dispositions - - - - - - - - - (1,426,567 ) - (1,783,209 ) - (3,209,776 ) Net income (loss) on discontinued operations $ - $ 351,003 $ - $ (44,398 ) $ - $ (440,268 ) $ - $ - $ - $ (1,565,080 ) $ - $ (1,738,235 ) $ - $ (3,436,978 ) 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 TRX Bonum Superlatus SOSRx CSP APS Total Nine Months Nine Months Nine Months Nine Months Nine Months Nine Months Nine Months September 30, September 30, September 30, September 30, September 30, September 30, September 30, 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 Revenues $ 970,808 $ 4,663,756 $ - $ 20,862 $ - $ - $ - $ - $ - $ 761,306 $ - $ - $ 970,808 $ 5,445,924 Cost of sales - - - - - 756 - - - 705,206 - - - 705,962 Gross profit (loss) 970,808 4,663,756 - 20,862 - (756 ) - - - 56,100 - - 970,808 4,739,962 Operating expenses: Wage and salary expense 713,021 1,715,411 578 67,051 - - - - - 456,297 - - 713,599 2,238,759 Professional fees 62,160 162,492 - - - - - - - 20,246 - 3,125 62,160 185,863 Technology expense 86,660 877,015 2,245 58,413 - - - - - 72,464 - 28,384 88,904 1,036,276 General and administrative 37,377 338,041 678 3,829 - 439,512 - 146 - 32,830 - 3,762 38,055 818,120 Total operating expenses 899,218 3,092,959 3,500 129,293 - 439,512 - 146 - 581,837 - 35,271 902,718 4,279,019 Operating income (loss) 71,590 1,570,797 (3,500 ) (108,431 ) - (440,268 ) - (146 ) - (525,737 ) - (35,271 ) 68,090 460,943 Non-operating loss, net: Gain (loss) on dispositions 29,685,946 - - - (2,083,742 ) - - - - (1,426,567 ) - (1,783,209 ) 27,602,204 (3,209,776 ) Net income (loss) on discontinued operations $ 29,757,536 $ 1,570,797 $ (3,500 ) $ (108,431 ) $ (2,083,742 ) $ (440,268 ) $ - $ (146 ) $ - $ (1,952,304 ) $ - $ (1,818,480 ) $ 27,670,294 $ (2,748,833 )
Scienture Inc [Member]
Business Acquisition [Line Items]
SCHEDULE OF PURCHASE PRICE ALLOCATION	The following summarizes the purchase price consideration and the preliminary purchase price allocation as of the acquisition date: SCHEDULE OF PURCHASE PRICE ALLOCATION July 25, 2024 Purchase consideration: Common stock $ 3,221,245 Series X preferred stock 75,424,939 Total purchase consideration $ 78,646,184 Purchase price allocation: Cash $ 132,976 Operating lease right-of-use assets 61,578 Goodwill 7,848,747 Intangible assets - product technologies 76,400,000 Prepaid expenses Inventory Accounts payable (987,097 ) Accrued liabilities (1,198,134 ) Loan payable, related party (265,000 ) Lease liability (61,886 ) Development agreement liability (1,285,000 ) Long-term convertible notes (2,000,000 ) Accounts payable and other current liabilities Purchase price payable Notes payable Net assets acquired $ 78,646,184
Superlatus, Inc. [Member]
Business Acquisition [Line Items]
SCHEDULE OF PURCHASE PRICE ALLOCATION	The Amended Purchase Price allocation as of the acquisition date is presented as follows: SCHEDULE OF PURCHASE PRICE ALLOCATION July 31, 2023 Purchase consideration: Common Stock, at fair value $ 996,019 Series B Preferred Stock, at fair value 11,504,070 Total purchase consideration $ 12,500,089 Purchase price allocation: Cash $ 5,546 Prepaid expenses 3,705 Inventory 122,792 Intangible assets, net 9,777,479 Goodwill 5,129,115 Assets acquired 15,038,637 Accounts payable and other current liabilities (283,548 ) Purchase price payable (350,000 ) Notes payable (1,905,000 ) Liabilities assumed (2,538,548 ) Net assets acquired $ 12,500,089
Softell Inc and Micro Merchant Systems, Inc [Member]
Business Acquisition [Line Items]
SCHEDULE OF BUSINESS ACQUISITIONS ASSETS AND LIABILITIES	SCHEDULE OF BUSINESS ACQUISITIONS ASSETS AND LIABILITIES Cash received from MMS $ 22,660,182 Other receivable from MMS 7,500,000 Fair value of consideration received $ - Total fair value of consideration received $ 30,160,182 Carrying amount of assets and liabilities Cash $ 76,821 Accounts receivable, net 719,876 Prepaid expenses 55,397 Property, plant and equipment, net 45,655 Intangible assets, net Operating lease right-of-use assets 12,277 Purchase price payable Accounts payable (347,000 ) Accrued liabilities (5,269 ) Other current liabilities (26,244 ) Lease liability, current (1,556 ) Notes payable, current portion (45,000 ) Lease liability, net of current portion (10,720 ) Notes payable Total carrying amount of assets and liabilities 474,236 Gain on disposition of business $ 29,685,946
Superlatus Foods Inc [Member]
Business Acquisition [Line Items]
SCHEDULE OF BUSINESS ACQUISITIONS ASSETS AND LIABILITIES	SCHEDULE OF BUSINESS ACQUISITIONS ASSETS AND LIABILITIES Fair value of consideration received $ 1 Total fair value of consideration received $ 1 Carrying amount of assets and liabilities Cash $ 151,546 Property, plant and equipment, net 223,080 Intangible assets, net 8,962,688 Operating lease right-of-use assets 325,995 Purchase price payable (350,000 ) Accounts payable (224,137 ) Accrued liabilities (173,436 ) Notes payable, current portion (6,480,000 ) Lease liability - current (105,567 ) Lease liability - net of current portion (221,428 ) Notes payable (25,000 ) Total carrying amount of assets and liabilities 2,083,743 Loss on disposition of business $ (2,083,742 )

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DISAGGREGATED REVENUE	SCHEDULE OF DISAGGREGATED REVENUE 2024 2023 2024 2023 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Product revenues Pharmaceutical product resale $ 64,861 $ 392,286 $ 83,560 $ 1,235,168 Total product revenue $ 64,861 $ 392,286 $ 83,560 $ 1,235,168 Total revenue $ 64,861 $ 392,286 $ 83,560 $ 1,235,168

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	SCHEDULE OF INVENTORY September 30, December 31, 2024 2023 Finished goods $ 7,884 $ 968 Inventory $ 7,884 $ 968

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2024
Warrants
SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS	The Company’s outstanding and exercisable warrants, as of September 30, 2024, are presented below: SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS Number Outstanding Weighted Average Exercise Price Contractual Life Intrinsic Value Warrants outstanding as of December 31, 2023 218,729 19.62 3.95 - Warrants granted 76,923 9.36 - - Warrants forfeited, expired, cancelled - - - - Warrants exercised (57,058 ) 8.25 - - Warrants outstanding as of September 30, 2024 238,594 19.02 3.45 96,311 Warrants exercisable as of September 30, 2024 238,594 19.02 3.45 96,311

OPTIONS (Tables)

OPTIONS (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITY	The following table represents stock option activity for the nine-month period ended September 30, 2024: SCHEDULE OF STOCK OPTION ACTIVITY Number Outstanding Weighted-Average Exercise Price Weighted-Average Contractual Life in Years Intrinsic Value Options outstanding as of December 31, 2023 26,229 $ 43.04 3.70 $ - Options exercisable as of December 31, 2023 16,141 60.75 3.64 - Options granted - - - - Options adjusted 72 - - - Options expired - - - - Options exercised (2,371 ) 53.29 3.07 - Options outstanding as of September 30, 2024 23,930 40.78 2.93 13,625 Options exercisable as of September 30, 2024 23,930 42.16 2.05 13,625

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2024
Leases
SCHEDULE OF FUTURE MINIMUM PAYMENTS FOR OPERATING LEASE LIABILITIES	SCHEDULE OF FUTURE MINIMUM PAYMENTS FOR OPERATING LEASE LIABILITIES Future lease obligations 2024 remaining $ 20,633 2025 83,538 2026 73,084 2027 56,919 2028 48,612 Total minimum lease payments 282,786 Less: effect of discounting (48,538 ) Present value of future minimum lease payments 234,248 Less: current obligation under lease 60,882 Long-term lease obligations $ 173,366

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
SCHEDULE OF BUSINESS INTERESTS INTO REPORTABLE SEGMENTS	SCHEDULE OF BUSINESS INTERESTS INTO REPORTABLE SEGMENTS Three Months Ended September 30, 2024 Integra Scienture Unallocated Total Revenue $ 64,861 $ - $ - $ 64,861 Gross Profit 3,883 - - 3,883 Segment Assets 4,315,259 84,758,070 5,186,364 94,259,693 Segment Profit/Loss (606,138 ) (1,643,455 ) (934,008 ) (3,183,601 ) Cost of Sales $ 60,978 $ - $ - $ 60,978 Three Months Ended September 30, 2023 Integra Scienture Unallocated Total Revenue $ 392,286 $ - $ - $ 392,286 Gross Profit 39,592 - - 39,592 Segment Assets 349,334 - 21,304,509 21,653,843 Segment Profit/Loss (180,814 ) - (3,344,300 ) (3,525,114 ) Cost of Sales $ 352,694 $ - $ - $ 352,694 Nine Months Ended September 30, 2024 Integra Scienture Unallocated Total Revenue $ 83,560 $ - $ - $ 83,560 Gross Profit 3,180 - - 3,180 Segment Assets 4,315,259 84,758,070 5,186,364 94,259,693 Segment Profit/Loss (1,191,224 ) (1,643,455 ) 19,063,209 16,228,530 Cost of Sales $ 80,380 $ - $ - $ 80,380 Nine Months Ended September 30, 2023 Integra Scienture Unallocated Total Revenue $ 1,235,168 $ - $ - $ 1,235,168 Gross Profit 162,990 - - 162,990 Segment Assets 349,334 - 21,304,509 21,653,843 Segment Profit/Loss (388,900 ) - (5,789,045 ) (6,177,945 ) Cost of Sales $ 1,072,178 $ - $ - $ 1,072,178

SCHEDULE OF BASIC AND DILUTIVE

SCHEDULE OF BASIC AND DILUTIVE LOSS PER SHARE (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Accounting Policies [Abstract]
Net loss from continuing operations	$ (3,183,601)			$ (88,136)			$ (11,441,764)	$ (3,429,112)
Net (loss) income on discontinued operations				(3,436,978)			27,670,294	(2,748,833)
Net (loss) income	$ (3,183,601)	$ (1,833,902)	$ 21,246,033	$ (3,525,114)	$ (1,974,878)	$ (677,953)	$ 16,228,530	$ (6,177,945)
Denominator for EPS – weighted average shares
Basic	2,373,848			771,192			1,611,221	708,116
Diluted	2,373,848			2,363,233			1,889,504	2,300,157
Net loss per common share from continuing operations
Basic	$ (1.34)			$ (0.11)			$ (7.10)	$ (4.84)
Diluted	(1.34)			(0.11)			(7.10)	(4.84)
Net loss (income) per common share from discontinued operations
Basic				(4.46)			17.17	(3.88)
Diluted				(1.45)			14.64	(1.20)
Net (loss) income
Basic	(1.34)			(4.57)			10.07	(8.72)
Diluted	$ (1.34)			$ (4.57)			$ 8.59	$ (8.72)

ORGANIZATION AND BASIS OF PRE_3

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - USD ($)											3 Months Ended		9 Months Ended
	Aug. 31, 2024	Jul. 25, 2024	Jul. 24, 2024	May 31, 2024	Feb. 29, 2024	Feb. 16, 2024	Jan. 08, 2024	Jul. 31, 2023	Jul. 31, 2023	Jun. 21, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Oct. 04, 2024	Jul. 31, 2024	Mar. 31, 2024	Mar. 05, 2024	Dec. 31, 2023	Jun. 26, 2023
Shares issued price per share										$ 1
Purchase price											$ 1.50		$ 1.50				$ 8
Stock split description										Effective June 21, 2023, the Company executed a 1:15 reverse stock split for stockholders of record on that date
Other receivables											$ 4,505,797		$ 4,505,797						$ 1,224,702
Deferred offering costs											69,444		69,444
Intangible assets											76,400,000		76,400,000
Goodwill											$ 7,848,747		$ 7,848,747
Warrants to purchase common stock											238,594		238,594
Provision for income taxes
Common Stock [Member]
Convertible shares											52,158
Issuance of shares			5,000,000
Common Stock [Member] | Options Held [Member]
Options to purchase common stock													23,930
Warrant [Member]
Issuance of shares	28,571
Warrants to purchase common stock	76,923
Superlatus, Inc. [Member]
Goodwill								$ 5,129,115	$ 5,129,115
Scienture Inc [Member]
Intangible assets		$ 76,400,000
Goodwill		$ 7,848,747
Merger Agreement [Member] | Superlatus, Inc. [Member]
Shares surrendered							291,096
Merger Agreement [Member] | Superlatus, Inc. [Member] | Common Stock [Member]
Number of shares during period, value							$ 12,500,089
Number of shares during period							136,441
Merger Agreement [Member] | Scienture Inc [Member] | Common Stock [Member]
Issuance of shares		291,536
Asset Purchase Agreement [Member] | Softell Inc and Micro Merchant Systems, Inc [Member]
Purchase price closing						$ 22,660,182
Products or services sold						1,600,000
Additional payment						$ 7,500,000
Received amount				$ 7,500,000
Stock Purchase Agreement [Member] | Superlatus, Inc. [Member]
Purchase price																		$ 1
Subscription Agreement [Member] | Lafayette Energy Corp [Member]
Investment amount											$ 2,500,000		$ 2,500,000
Impairement of investment													$ 0
Subscription Agreement [Member] | Softell Inc [Member] | Lafayette Energy Corp [Member]
Investment amount					$ 5,000,000
Series B Preferred Stock [Member]
Preferred stock, par value											$ 0.00001		$ 0.00001						$ 0.00001	$ 0.00001
Series B Preferred Stock [Member] | Warrant [Member]
Options to purchase common stock													15,759
Series B Preferred Stock [Member] | Merger Agreement [Member] | Superlatus, Inc. [Member]
Number of shares, issued							136,441	136,441	136,441
Convertible shares							15,759	306,855	306,855
Preferred stock, par value								$ 0.00001	$ 0.00001
Number of shares during period, value								$ 225,000,169
Number of shares during period							15,759
Convertible Common Stock [Member] | Merger Agreement [Member] | Superlatus, Inc. [Member]
Convertible shares								100
Shares issued price per share								$ 7.30	$ 7.30							$ 7.30
Series X Preferred Stock [Member]
Preferred stock, par value											$ 0.00001		$ 0.00001						$ 0.00001
Series X Preferred Stock [Member] | Merger Agreement [Member] | Scienture Inc [Member]
Issuance of shares		6,826,753
Series A Convertible Preferred Stock [Member] | Subscription Agreement [Member] | Softell Inc [Member] | Lafayette Energy Corp [Member]
Issuance of shares					2,000,000
Softell Inc [Member]
Equity method investment ownership percentage											100%		100%
Integra Pharma Solutions LLC [Member]
Equity method investment ownership percentage											100%		100%		100%
Bonum Health LLC [Member]
Equity method investment ownership percentage											100%		100%
Bonum Health Inc [Member]
Equity method investment ownership percentage											100%		100%
Scienture LLC [Member]
Equity method investment ownership percentage											100%		100%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 31,876,241	$ 33,245,940
Cash	$ 579,103	$ 314

SCHEDULE OF PURCHASE PRICE ALLO

SCHEDULE OF PURCHASE PRICE ALLOCATION (Details) - USD ($)	Jul. 25, 2024	Jul. 31, 2023	Sep. 30, 2024	Mar. 05, 2024	Dec. 31, 2023
Business Acquisition [Line Items]
Goodwill			$ 7,848,747
Scienture Inc [Member]
Business Acquisition [Line Items]
Common stock, at fair value	$ 3,221,245
Series B Preferred Stock, at fair value	75,424,939
Total purchase consideration	78,646,184
Cash	132,976
Operating lease right-of-use assets	61,578
Goodwill	7,848,747
Intangible assets, net	76,400,000
Accounts payable	(987,097)
Accrued liabilities	(1,198,134)
Loan payable, related party	(265,000)
Lease liability	(61,886)
Development agreement liability	(1,285,000)
Long-term convertible notes	(2,000,000)
Net assets acquired	$ 78,646,184
Superlatus, Inc. [Member]
Business Acquisition [Line Items]
Common stock, at fair value		$ 996,019
Series B Preferred Stock, at fair value		11,504,070
Total purchase consideration		12,500,089
Cash		5,546		$ 151,546
Operating lease right-of-use assets				325,995
Goodwill		5,129,115
Intangible assets, net		9,777,479		8,962,688
Prepaid expenses		3,705
Inventory		122,792
Accounts payable				(224,137)
Accrued liabilities				$ (173,436)
Accounts payable and other current liabilities		(283,548)
Purchase price payable		(350,000)
Notes payable		(1,905,000)
Net assets acquired		12,500,089
Assets acquired		15,038,637
Liabilities assumed		$ (2,538,548)

SCHEDULE OF PRO FORMA FINANCIAL

SCHEDULE OF PRO FORMA FINANCIAL INFORMATION (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Revenue	$ 83,560	$ 1,735,168
Net loss from continuing operations	$ (16,722,735)	$ (4,644,587)
Net loss from continuing operations per share	$ (10.38)	$ (6.56)

SCHEDULE OF FAIR VALUES OF ASSE

SCHEDULE OF FAIR VALUES OF ASSETS ACQUIRED (Details) - The Urgent Company, Inc. [Member]	Sep. 27, 2023 USD ($)
Asset Acquisition [Line Items]
Promissory note	$ 4,400,000
Total purchase consideration	4,400,000
Inventory	4,168,830
Property and equipment	231,170
Assets acquired	4,400,000
Net assets acquired	$ 4,400,000

SCHEDULE OF ASSETS AND LIABILIT

SCHEDULE OF ASSETS AND LIABILITIES (Details)	Aug. 22, 2023 USD ($)
Alliance Pharma Solutions LLC [Member]
Multiemployer Plan [Line Items]
Cash	$ 1,050
Accounts receivable, net
Inventory
Prepaid assets
Intangible assets and capitalized software, net	739,337
Accounts payable	(23,982)
Accrued liabilities
Net assets sold	716,405
Community Speciality Pharmacy LLC [Member]
Multiemployer Plan [Line Items]
Cash	61,988
Accounts receivable, net	101,901
Inventory	123,230
Prepaid assets	525
Intangible assets and capitalized software, net
Accounts payable	(231,876)
Accrued liabilities	(10,182)
Net assets sold	$ 45,586

SCHEDULE OF BUSINESS ACQUISITIO

SCHEDULE OF BUSINESS ACQUISITIONS ASSETS AND LIABILITIES (Details) - USD ($)	Mar. 05, 2024	Feb. 16, 2024	Jul. 31, 2023
Softell Inc and Micro Merchant Systems, Inc [Member]
Business Acquisition [Line Items]
Cash received, at fair value		$ 22,660,182
Other receivable, at fair value		7,500,000
Received, at fair value
Total purchase consideration		30,160,182
Cash		76,821
Accounts receivable, net		719,876
Prepaid expenses		55,397
Property, plant and equipment, net		45,655
Operating lease right-of-use assets		12,277
Accounts payable		(347,000)
Accrued liabilities		(5,269)
Other current liabilities		(26,244)
Lease liability - current		(1,556)
Notes payable, current portion		(45,000)
Lease liability - net of current portion		(10,720)
Total carrying amount of assets and liabilities		474,236
Gain (loss) on disposition of business		$ 29,685,946
Superlatus Foods Inc [Member]
Business Acquisition [Line Items]
Received, at fair value	1
Total purchase consideration	1
Gain (loss) on disposition of business	(2,083,742)
Superlatus, Inc. [Member]
Business Acquisition [Line Items]
Total purchase consideration			$ 12,500,089
Cash	151,546		5,546
Prepaid expenses			3,705
Property, plant and equipment, net	223,080
Intangible assets, net	8,962,688		$ 9,777,479
Operating lease right-of-use assets	325,995
Purchase price payable	(350,000)
Accounts payable	(224,137)
Accrued liabilities	(173,436)
Lease liability - current	(105,567)
Notes payable, current portion	(6,480,000)
Lease liability - net of current portion	(221,428)
Notes payable	(25,000)
Total carrying amount of assets and liabilities	2,083,743
Gain (loss) on disposition of business	$ (2,083,742)

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues		$ 1,789,980	$ 970,808	$ 5,445,924
Cost of sales		128,427		705,962
Gross profit (loss)		1,661,553	970,808	4,739,962
Operating expenses:
Wage and salary expense		849,796	713,599	2,238,759
Professional fees		140,875	62,160	185,863
Technology expense		345,840	88,904	1,036,276
General and administrative		552,244	38,055	818,120
Total operating expenses		1,888,755	902,718	4,279,019
Operating income (loss)		(227,202)	68,090	460,943
Non-operating loss, net:
Gain (loss) on dispositions		(3,209,776)	27,602,204	(3,209,776)
Net income (loss) on discontinued operations		(3,436,978)	27,670,294	(2,748,833)
Trxade, Inc. [Member]
Revenues		1,663,736	970,808	4,663,756
Cost of sales
Gross profit (loss)		1,663,736	970,808	4,663,756
Operating expenses:
Wage and salary expense		716,082	713,021	1,715,411
Professional fees		122,797	62,160	162,492
Technology expense		367,818	86,660	877,015
General and administrative		106,036	37,377	338,041
Total operating expenses		1,312,733	899,218	3,092,959
Operating income (loss)		351,003	71,590	1,570,797
Non-operating loss, net:
Gain (loss) on dispositions			29,685,946
Net income (loss) on discontinued operations		351,003	29,757,536	1,570,797
Bonum Health LLC [Member]
Revenues		2,006		20,862
Cost of sales
Gross profit (loss)		2,006		20,862
Operating expenses:
Wage and salary expense		24,942	578	67,051
Professional fees
Technology expense		20,197	2,245	58,413
General and administrative		1,265	678	3,829
Total operating expenses		46,404	3,500	129,293
Operating income (loss)		(44,398)	(3,500)	(108,431)
Non-operating loss, net:
Gain (loss) on dispositions
Net income (loss) on discontinued operations		(44,398)	(3,500)	(108,431)
Superlatus, Inc. [Member]
Revenues
Cost of sales		756		756
Gross profit (loss)		(756)		(756)
Operating expenses:
Wage and salary expense
Professional fees
Technology expense
General and administrative		439,512		439,512
Total operating expenses		439,512		439,512
Operating income (loss)		(440,268)		(440,268)
Non-operating loss, net:
Gain (loss) on dispositions			(2,083,742)
Net income (loss) on discontinued operations		(440,268)	(2,083,742)	(440,268)
SOSRx LLC [Member]
Revenues
Cost of sales
Gross profit (loss)
Operating expenses:
Wage and salary expense
Professional fees
Technology expense
General and administrative				146
Total operating expenses				146
Operating income (loss)				(146)
Non-operating loss, net:
Gain (loss) on dispositions
Net income (loss) on discontinued operations				(146)
Community Speciality Pharmacy [Member]
Revenues		124,238		761,306
Cost of sales		127,671		705,206
Gross profit (loss)		(3,433)		56,100
Operating expenses:
Wage and salary expense		108,772		456,297
Professional fees		18,078		20,246
Technology expense		2,932		72,464
General and administrative		5,298		32,830
Total operating expenses		135,080		581,837
Operating income (loss)		(138,513)		(525,737)
Non-operating loss, net:
Gain (loss) on dispositions		(1,426,567)		(1,426,567)
Net income (loss) on discontinued operations		(1,565,080)		(1,952,304)
Alliance Pharma Solution [Member]
Revenues
Cost of sales
Gross profit (loss)
Operating expenses:
Wage and salary expense
Professional fees				3,125
Technology expense		(45,107)		28,384
General and administrative		133		3,762
Total operating expenses		(44,974)		35,271
Operating income (loss)		44,974		(35,271)
Non-operating loss, net:
Gain (loss) on dispositions		(1,783,209)		(1,783,209)
Net income (loss) on discontinued operations		$ (1,738,235)		$ (1,818,480)

ACQUISITIONS AND DISPOSITIONS_2

ACQUISITIONS AND DISPOSITIONS (Details Narrative) - USD ($)

3 Months Ended

9 Months Ended

12 Months Ended

Jul. 25, 2024

Jul. 24, 2024

Mar. 05, 2024

Feb. 16, 2024

Jan. 08, 2024

Sep. 27, 2023

Jul. 31, 2023

Jul. 31, 2023

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Dec. 31, 2023

Jul. 31, 2024

Mar. 31, 2024

Aug. 22, 2023

Jun. 21, 2023

Business Acquisition [Line Items]

Revenue

$ 64,861

$ 392,286

$ 83,560

$ 1,235,168

Net loss

$ (3,183,601)

$ (3,525,114)

$ 16,228,530

$ (6,177,945)

Share price

$ 1

Gain loss on disposal of assets

$ 3,300,225

Purchase price

$ 1.50

$ 1.50

$ 8

Scienture Inc [Member]

Business Acquisition [Line Items]

Purchase price consideration

$ 78,646,184

Common stock price per share

$ 11.63

Scienture [Member]

Business Acquisition [Line Items]

Revenue

$ 0

Net loss

$ 1,643,455

Superlatus, Inc. [Member]

Business Acquisition [Line Items]

Purchase price consideration

$ 12,500,089

Loss on disposition of business

$ (2,083,742)

Softell Inc and Micro Merchant Systems, Inc [Member]

Business Acquisition [Line Items]

Purchase price consideration

$ 30,160,182

Business combination step acquisition equity interest in acquiree fair value

Loss on disposition of business

29,685,946

Merger Agreement [Member] | Scienture Inc [Member] | Series X Preferred Stock [Member]

Business Acquisition [Line Items]

Issuance of shares pursuant to Merger

6,826,753

Merger Agreement [Member] | Superlatus, Inc. [Member]

Business Acquisition [Line Items]

Shares surrendered

291,096

Merger Agreement [Member] | Superlatus, Inc. [Member] | Series B Preferred Stock [Member]

Business Acquisition [Line Items]

Business acquisition percentage of voting interests acquired

100%

100%

Stock issued during period shares other

136,441

136,441

136,441

Stock issued during period shares conversion of units

15,759

306,855

306,855

Business combination step acquisition equity interest in acquiree fair value

$ 12,500,089

$ 225,000,169

Merger Agreement [Member] | Superlatus, Inc. [Member] | Convertible Common Stock [Member]

Business Acquisition [Line Items]

Share price

$ 7.30

$ 7.30

$ 7.30

Stock issued during period shares conversion of units

100

Amended Meger Agreement [Member] | Superlatus, Inc. [Member] | Series B Preferred Stock [Member]

Business Acquisition [Line Items]

Shares surrendered

289,731

Asset Purchase Agreement [Member]

Business Acquisition [Line Items]

Asset acquisition consideration transferred

$ 4,400,000

Asset Purchase Agreement [Member] | Softell Inc and Micro Merchant Systems, Inc [Member]

Business Acquisition [Line Items]

Purchase price paid

22,660,182

Products or services sold

1,600,000

Payment from subsidiaries

$ 7,500,000

Membership Interest Purchase Agreement [Member] | Promissory Note [Member]

Business Acquisition [Line Items]

Promissory note value

$ 125,000

Membership Interest Purchase Agreement [Member] | Promissory Note [Member] | Community Speciality Pharmacy LLC [Member]

Business Acquisition [Line Items]

Promissory note value

$ 100,000

Membership Interest Purchase Agreement [Member] | Alliance Pharma Solutions LLC [Member]

Business Acquisition [Line Items]

Ownership percentage

100%

Stock Purchase Agreement [Member] | Superlatus, Inc. [Member]

Business Acquisition [Line Items]

Purchase price

$ 1

Common Stock [Member]

Business Acquisition [Line Items]

Issuance of shares pursuant to Merger

5,000,000

Stock issued during period shares conversion of units

52,158

Common Stock [Member] | Merger Agreement [Member] | Scienture Inc [Member]

Business Acquisition [Line Items]

Issuance of shares pursuant to Merger

291,536

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Feb. 29, 2024	Nov. 21, 2023	Sep. 30, 2024	Jul. 31, 2024	Dec. 31, 2023	Sep. 14, 2023
Wellgistics Health Inc [Member]
Related Party Transaction [Line Items]
Other receivables			$ 3,302,115
Alliance Pharma Solutions LLC and Community Specialty Pharmacy LLC [Member]
Related Party Transaction [Line Items]
Other receivables			1,203,682
Scienture Inc [Member]
Related Party Transaction [Line Items]
Short term loan				$ 265,000
Subscription Agreement [Member] | Lafayette Energy Corp [Member]
Related Party Transaction [Line Items]
Invest amount			$ 2,500,000
Softell Inc [Member] | Subscription Agreement [Member] | Lafayette Energy Corp [Member]
Related Party Transaction [Line Items]
Invest amount	$ 5,000,000
Softell Inc [Member] | Subscription Agreement [Member] | Lafayette Energy Corp [Member] | Series A Convertible Preferred Stock [Member]
Related Party Transaction [Line Items]
New isssues	2,000,000
Wellgistics Note [Member]
Related Party Transaction [Line Items]
Note principal amount						$ 300,000
Notes payable					$ 50,000
Danam Note [Member]
Related Party Transaction [Line Items]
Prepaid debt		$ 250,000

SCHEDULE OF DISAGGREGATED REVEN

SCHEDULE OF DISAGGREGATED REVENUE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Product revenues
Total revenue	$ 64,861	$ 392,286	$ 83,560	$ 1,235,168
Product Revenue [Member]
Product revenues
Pharmaceutical product resale	64,861	392,286	83,560	1,235,168
Total revenue	$ 64,861	$ 392,286	$ 83,560	$ 1,235,168

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Finished goods	$ 7,884	$ 968
Inventory	$ 7,884	$ 968

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Variable Interest Entity [Line Items]
Prepaid expenses and other current assets	$ 775,113	$ 50,724
Deposits For Future Inventory [Member]
Variable Interest Entity [Line Items]
Prepaid expenses and other current assets	$ 750,000

NOTES RECEIVABLE _ RELATED PA_2

NOTES RECEIVABLE – RELATED PARTY (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Aug. 22, 2023
Related Party [Member]
Short-Term Debt [Line Items]
Note receivables	$ 1,300,000	$ 1,300,000
Wood Sage Note [Member]
Short-Term Debt [Line Items]
Debt instrument face amount			$ 1,300,000
Wood Sage Note [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Note receivables	$ 1,300,000	$ 1,300,000

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Details Narrative) - USD ($)	Sep. 30, 2024	Jul. 25, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Goodwill	$ 7,848,747
Intangible assets	$ 76,400,000
Scienture Inc [Member]
Restructuring Cost and Reserve [Line Items]
Goodwill		$ 7,848,747
Intangible assets		$ 76,400,000

CONTINGENT FUNDING LIABILITIES

CONTINGENT FUNDING LIABILITIES (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 13, 2023	Nov. 22, 2023	Oct. 25, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contingent funding liabilities		$ 1,246,346
December Receivables Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contingent funding liabilities			$ 150,000
Future receivables			214,500
One-time origination fee			$ 7,500
November Receivables Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contingent funding liabilities				$ 275,000
Future receivables				393,250
One-time origination fee				$ 13,750
October Receivables Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contingent funding liabilities					$ 1,200,000
Future receivables					1,728,000
One-time origination fee					$ 60,000
Receivables Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contingent funding liabilities	$ 0	$ 1,246,346
Interest rate	0%	31%

CONVERTIBLE DEBT AND NOTES PA_2

CONVERTIBLE DEBT AND NOTES PAYABLE (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

Jun. 16, 2023

Feb. 08, 2023

Sep. 14, 2022

Jul. 26, 2022

Jul. 12, 2022

Mar. 15, 2022

Feb. 01, 2022

Jan. 20, 2022

Dec. 24, 2021

Nov. 10, 2021

Aug. 18, 2021

Aug. 31, 2024

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Dec. 31, 2023

Nov. 17, 2023

Oct. 16, 2023

Oct. 13, 2023

Sep. 27, 2023

Sep. 14, 2023

Short-Term Debt [Line Items]

Net proceeds

$ 314,000

Warrants issued

238,594

238,594

Fair value of warrant

$ 925,320

$ 392,843

443,308

Amortization of debt discount

13,180

Warrant [Member]

Short-Term Debt [Line Items]

Warrants issued

76,923

Warrants exercise price per share

$ 9.36

Warrant term

5 years

August 2024 Note [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 360,000

Convertible notes issued

360,000

Net proceeds

314,000

Amortization payment

$ 7,200

Debt instrument interest rate

12%

Convertible notes payable floor price

$ 1.50

Convertible notes payable

$ 8.36

Weighted average interest rate percentage

85%

Trading days

five trading days

Maturity date

Aug. 20, 2025

Interest expense

$ 43,200

43,200

Fair value of warrant

$ 71,332

Debt discount recognized

117,332

Amortization of debt discount

13,180

Unamortized debt discount premium

104,152

104,152

Unamortization of debt discount

$ 255,848

$ 255,848

August 2024 Note [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Warrants issued

76,923

Warrants exercise price per share

$ 9.36

Warrant term

5 years

Moku Foods November 2023 Note [Member]

Short-Term Debt [Line Items]

Notes payable

$ 50,000

Debt instrument interest rate

11.50%

Note principal amount

$ 50,000

Interest payable

945

Moku Foods October 2023 Note [Member]

Short-Term Debt [Line Items]

Notes payable

150,000

Debt instrument interest rate

11.50%

Note principal amount

$ 150,000

Interest payable

4,300

Perfect Day Note [Member]

Short-Term Debt [Line Items]

Note principal amount

$ 4,400,000

Wellgistics Note [Member]

Short-Term Debt [Line Items]

Debt instrument interest rate

0%

Notes payable

50,000

Note principal amount

$ 300,000

Additional deposits

$ 100,000

$ 200,000

Eat Well June 2023 Note [Member]

Short-Term Debt [Line Items]

Notes payable

1,150,000

Debt instrument interest rate

12%

Maturity date

Dec. 31, 2023

Note principal amount

$ 1,150,000

Interest payable

23,063

Membership interests

100%

Eat Well February 2023 Note [Member]

Short-Term Debt [Line Items]

Notes payable

25,000

Debt instrument interest rate

1.87%

Maturity date

Feb. 07, 2025

Note principal amount

$ 25,000

Interest payable

418

Eat Well September 2022 Note [Member]

Short-Term Debt [Line Items]

Notes payable

50,000

Debt instrument interest rate

1.87%

Maturity date

Sep. 13, 2024

Note principal amount

$ 50,000

Interest payable

1,212

Eat Well July 26, 2022 Note [Member]

Short-Term Debt [Line Items]

Notes payable

35,000

Debt instrument interest rate

1.87%

Maturity date

Jul. 25, 2024

Note principal amount

$ 35,000

Interest payable

938

Eat Well July 12, 2022 Note [Member]

Short-Term Debt [Line Items]

Notes payable

25,000

Debt instrument interest rate

1.87%

Maturity date

Jul. 11, 2024

Note principal amount

$ 25,000

Interest payable

688

Eat Well March 2022 Note [Member]

Short-Term Debt [Line Items]

Notes payable

100,000

Debt instrument interest rate

1.87%

Maturity date

Mar. 14, 2024

Note principal amount

$ 100,000

Interest payable

3,361

Eat Well February 2022 Note [Member]

Short-Term Debt [Line Items]

Notes payable

100,000

Debt instrument interest rate

1.87%

Maturity date

Feb. 01, 2024

Note principal amount

$ 100,000

Interest payable

3,576

Eat Well January 2022 Note [Member]

Short-Term Debt [Line Items]

Notes payable

20,000

Debt instrument interest rate

1.87%

Maturity date

Jan. 20, 2024

Note principal amount

$ 20,000

Interest payable

728

Eat Well December 2021 Note [Member]

Short-Term Debt [Line Items]

Notes payable

100,000

Debt instrument interest rate

1.87%

Maturity date

Dec. 24, 2023

Note principal amount

$ 100,000

Interest payable

3,776

Eat Well November 2021 Note [Member]

Short-Term Debt [Line Items]

Notes payable

50,000

Debt instrument interest rate

1.87%

Maturity date

Nov. 10, 2023

Note principal amount

$ 50,000

Interest payable

2,001

Eat Well August 2021 Note [Member]

Short-Term Debt [Line Items]

Notes payable

250,000

Debt instrument interest rate

1.87%

Maturity date

Aug. 18, 2023

Note principal amount

$ 250,000

Interest payable

$ 11,079

Loan And Security Agreement [Member] | Convertible Debt [Member]

Short-Term Debt [Line Items]

Convertible notes payable

$ 2,000,000

$ 2,000,000

Accrued interest rate percentage

7%

7%

Debt instrument interest rate

15.50%

15.50%

Maturity date

September 2025

Convertible common stock

$ 60,000,000

Notes payable

$ 2,000,000

2,000,000

Interest expense

$ 154,454

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)

3 Months Ended

9 Months Ended

Sep. 20, 2024

Aug. 31, 2024

Jul. 25, 2024

Jul. 24, 2024

Jul. 22, 2024

Jul. 12, 2024

Apr. 01, 2024

Mar. 22, 2024

Oct. 04, 2023

Aug. 13, 2023

Jun. 21, 2023

Mar. 31, 2024

Jun. 30, 2023

Mar. 31, 2023

Sep. 30, 2024

Sep. 30, 2023

Jul. 09, 2024

Mar. 06, 2024

Dec. 31, 2023

Jun. 26, 2023

Class of Stock [Line Items]

Shares issued price per share

$ 1

Warrants to purchase common stock

238,594

Reverse stock split description

Effective June 21, 2023, the Company executed a 1:15 reverse stock split for stockholders of record on that date

Number of shares issued for services, value

$ 4,450,919

$ 15,813

$ 63,486

Common stock issued for exercised ,shares

57,058

Proceeds from warrants exercise

$ 16,567

$ 1,622

Proceeds from options exercise

9,840

Aggregate fair value of purchase price consideration

$ 78,646,184

Cash dividend per share

$ 1.50

$ 8

Special dividend paid

$ 2,187,759

$ 12,671,072

$ 14,858,831

Board of Directors Chairman [Member]

Class of Stock [Line Items]

Annual grant of restricted common stock

$ 55,000

Number of shares approved for vesting

10,000

Mr Fell [Member]

Class of Stock [Line Items]

Number of shares issued for services

24,444

Mr. Peterson [Member]

Class of Stock [Line Items]

Number of shares issued for services

24,444

Fell And Peterson [Member]

Class of Stock [Line Items]

Number of shares issued for services, value

$ 110,000

Jeff Newell [Member]

Class of Stock [Line Items]

Number of shares issued for services

14,056

Number of shares issued for services, value

$ 63,250

Share-Based Payment Arrangement, Option [Member]

Class of Stock [Line Items]

Common stock issued for exercise of options, shares

2,371

Proceeds from options exercise

$ 9,840

Hudson Global Ventures LLC [Member]

Class of Stock [Line Items]

Number of shares for sale

290

Shares issued price per share

$ 1,000

Warrants to purchase common stock

41,193

Common stock shares issued for commitment fee

40,000

Proceeds from issuance of equity

$ 250,000

Common Stock [Member]

Class of Stock [Line Items]

Issuance of shares

5,000,000

Conversion of stock, shares

52,158

Number of shares issued for services

470,482

14,362

Number of shares issued for services, value

$ 5

Common stock issued for exercise of options, shares

2,371

Common Stock [Member] | General and Administrative Expense [Member]

Class of Stock [Line Items]

Number of shares issued for services

470,482

Number of shares issued for services, value

$ 4,450,919

Common Stock [Member] | Merger Agreement [Member] | Scienture Inc [Member]

Class of Stock [Line Items]

Issuance of shares

291,536

Common Stock [Member] | Scienture Merger [Member]

Class of Stock [Line Items]

Conversion of stock, shares

291,536

Warrant [Member]

Class of Stock [Line Items]

Issuance of shares

28,571

Warrants to purchase common stock

76,923

Common stock issued for exercised ,shares

28,487

Proceeds from warrants exercise

$ 16,567

Series A Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, par value

$ 0.00001

$ 0.00001

$ 0.00001

Preferred stock, shares authorized

0

9,211,246

Series X Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, par value

$ 0.00001

$ 0.00001

Preferred stock, shares authorized

9,211,246

9,211,246

9,211,246

Conversion of stock, shares

6,826,753

Series X Preferred Stock [Member] | Merger Agreement [Member] | Scienture Inc [Member]

Class of Stock [Line Items]

Issuance of shares

6,826,753

Conversion of stock, shares

6,826,753

Series X Preferred Stock [Member] | Scienture Merger [Member]

Class of Stock [Line Items]

Conversion of stock, shares

6,826,753

Series C Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, par value

$ 0.00001

$ 0.00001

$ 0.00001

Preferred stock, shares authorized

1,000

1,000

1,000

Conversion of stock, shares

290

Series B Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, par value

$ 0.00001

$ 0.00001

$ 0.00001

Preferred stock, shares authorized

787,754

787,754

787,754

PREFUNDED AND PRIVATE PLACEME_2

PREFUNDED AND PRIVATE PLACEMENT WARRANTS (Details Narrative) - Pre Funded Warrants [Member]	Jan. 04, 2023 $ / shares
Warrants purchase price per share	$ 6.02
Warrant exercise price per share	22.50
Warrant exercise price per share minimum	$ 3.48

SCHEDULE OF OUTSTANDING AND EXE

SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Warrants
Warrants Outstanding, Beginning Balance	218,729
Weighted Average Exercise Price Outstanding, Beginning Balance	$ 19.62
Contractual Life in Years, Warrants Outstanding	3 years 5 months 12 days	3 years 11 months 12 days
Intrinsic Value Outstanding, Beginning Balance
Warrants Granted	76,923
Weighted Average Exercise Price, Granted	$ 9.36
Warrants Forfeited, Expired, Cancelled
Weighted Average Exercise Price, Forfeited, Expired, Cancelled
Warrants Exercised	(57,058)
Weighted Average Exercise Price, Exercised	$ 8.25
Warrants Outstanding, Ending Balance	238,594	218,729
Weighted Average Exercise Price Outstanding, Ending Balance	$ 19.02	$ 19.62
Intrinsic Value Outstanding, Ending Balance	$ 96,311
Warrants Exercisable	238,594
Weighted Average Exercise Price, Exercisable	$ 19.02
Contractual Life in Years, Warrants Exercisable	3 years 5 months 12 days
Intrinsic Value, Exercisable	$ 96,311

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended					9 Months Ended
	Aug. 31, 2024	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Warrants exercised, value			$ 16,567		$ 1,615	$ 7
Warrant issued		238,594					238,594
Warrants outstanding		$ 1,129,796					$ 1,129,796
Change in fair value of warrant liability, loss				$ 925,320			$ 392,843	$ 443,308
Warrant [Member]
Warrants exercised, shares	28,571						28,487
Warrants exercised, value							$ 16,567
Warrant issued	76,923
Warrants exercise price per share	$ 9.36
Warrant term	5 years
Compensation cost							71,332	$ 0
Remeasurement Of Warrants [Member]
Change in fair value of warrant liability, loss		$ 502,178					$ 392,843

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - Share-Based Payment Arrangement, Option [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options Outstanding, Beginning Balance	26,229
Weighted-Average Exercise Price Outstanding, Beginning Balance	$ 43.04
Weighted-Average Contractual Life in Years, Outstanding	2 years 11 months 4 days	3 years 8 months 12 days
Intrinsic Value Outstanding, Beginning Balance
Number of Options Exercisable, Beginning Balance	16,141
Weighted-Average Exercise Price Exercisable, Beginning Balance	$ 60.75
Weighted-Average Contractual Life in Years, Exercisable	2 years 18 days	3 years 7 months 20 days
Intrinsic Value, Exercisable Beginning Balance
Number of Options, Granted
Weighted-Average Exercise Price, Granted
Number of Options, Adjusted	72
Weighted-Average Exercise Price, Adjusted
Number of Options, Expired
Weighted-Average Exercise Price, Expired
Number of Options, Exercised	(2,371)
Weighted-Average Exercise Price, Exercised	$ 53.29
Weighted-Average Contractual Life in Years, Exercised	3 years 25 days
Number of Options Outstanding,Ending Balance	23,930	26,229
Weighted-Average Exercise Price Outstanding, Ending Balance	$ 40.78	$ 43.04
Intrinsic Value Outstanding, Ending Balance	$ 13,625
Number of Options Exercisable, Ending Balance	23,930	16,141
Weighted-Average Exercise Price Exercisable, Ending Balance	$ 42.16	$ 60.75
Intrinsic Value, Exercisable Ending Balance	$ 13,625

OPTIONS (Details Narrative)

OPTIONS (Details Narrative) - USD ($)		3 Months Ended			9 Months Ended
	Jul. 24, 2024	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock were exercised			$ 9,840
Options expense		$ 437		$ 3,761	$ 25,147	$ 25,978
Share-Based Payment Arrangement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options granted					0
Shares stock options exercised					2,371
Common stock were exercised					$ 9,840
Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issuance of shares	5,000,000
Shares stock options exercised			2,371
Common stock were exercised
Second Amended and Restated 2019 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options granted					155,556
Stock issued during period, shares		133,333			133,333
Share-based payment award, description					beginning in 2021 and ending in 2029 (each a “Date of Determination”), in each case subject to the approval and determination of the administrator of the plan (the Board of Directors or Compensation Committee) on or prior to the applicable Date of Determination, equal to the lesser of (A) ten percent (10%) of the total shares of common stock of the Company outstanding on the last day of the immediately preceding fiscal year and (B) such smaller number of shares as determined by the administrator. The administrator as a result of the annual meeting shareholder vote increased the number of shares available to grant to employees under the Plan by 2,000,000. The administrator did not approve an increase in the number of shares covered under the Plan as of April 1, 2022.

CONTINGENCIES (Details Narrativ

CONTINGENCIES (Details Narrative)					1 Months Ended			6 Months Ended
	Apr. 13, 2023 USD ($)	Nov. 19, 2021 USD ($)	Sep. 30, 2021 USD ($)	Aug. 14, 2020 Integer	Mar. 31, 2024 USD ($)	Jun. 30, 2022 USD ($)	Jul. 31, 2020 USD ($)	Jun. 30, 2021 USD ($)
Litigation settlement amount	$ 550,000
Exclusive License And Commercial Agreements [Member]
Total gross amount					$ 1,285,000
Contract termination claims, description					the full $1,285,900 has not been repaid within two years of the early of i) commercial launch or ii) 120 from FDA approval, then interest will accrue prospectively at a rate of 8% annually on unpaid balance. Accordingly, Scienture recorded a $1,285,000 termination fee liability
IPS [Member] | Studebaker Defense Group, LLC [Member]
Down payment							$ 550,000
Number of nitrile gloves delivered | Integer				180,000
Proceeds from sale of other productive assets							$ 550,000
Loss on inventory investment								$ 500,000
IPS [Member] | GSG PPE, LLC [Member]
Bad debt expenses			$ 630,000
IPS [Member] | GSG PPE, LLC [Member] | Waxman [Member]
Litigation settlement amount						$ 743,000
Due from related party		$ 630,000
IPS [Member] | GSG PPE, LLC [Member] | Promissory Note [Member]
Note principal amount		$ 630,000
Maturity date		Sep. 30, 2021

SCHEDULE OF FUTURE MINIMUM PAYM

SCHEDULE OF FUTURE MINIMUM PAYMENTS FOR OPERATING LEASE LIABILITIES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Leases
2024 remaining	$ 20,633
2025	83,538
2026	73,084
2027	56,919
2028	48,612
Total minimum lease payments	282,786
Less: effect of discounting	(48,538)
Present value of future minimum lease payments	234,248
Less: current obligation under lease	60,882	$ 32,595
Long-term lease obligations	$ 173,366	$ 176,909

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Jul. 25, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Oct. 01, 2023
Acquired right of use asset		$ 215,491		$ 215,491		$ 191,216
Operating lease expense including discontinued operations		62,656		187,968
General and Administrative Expense [Member]
Operating lease expense		28,034	$ 75,496	53,715	$ 226,488
Short term lease expense		$ 0	$ 6,010	$ 10,228	$ 20,049
Merger Agreement [Member] | Scienture Inc [Member]
Acquired right of use asset	$ 61,578
Acquired right of use liability	$ 61,886
Lease 3 [Member]
Acquired right of use asset							$ 351,581

SCHEDULE OF BUSINESS INTERESTS

SCHEDULE OF BUSINESS INTERESTS INTO REPORTABLE SEGMENTS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Revenue	$ 64,861	$ 392,286	$ 83,560	$ 1,235,168
Gross Profit	3,883	39,592	3,180	162,990
Segment Assets	94,259,693	21,653,843	94,259,693	21,653,843	$ 12,532,913
Segment Profit/Loss	(3,183,601)	(3,525,114)	16,228,530	(6,177,945)
Cost of Sales	60,978	352,694	80,380	1,072,178
Integra [Member]
Segment Reporting Information [Line Items]
Revenue	64,861	392,286	83,560	1,235,168
Gross Profit	3,883	39,592	3,180	162,990
Segment Assets	4,315,259	349,334	4,315,259	349,334
Segment Profit/Loss	(606,138)	(180,814)	(1,191,224)	(388,900)
Cost of Sales	60,978	352,694	80,380	1,072,178
Scienture [Member]
Segment Reporting Information [Line Items]
Revenue
Gross Profit
Segment Assets	84,758,070		84,758,070
Segment Profit/Loss	(1,643,455)		(1,643,455)
Cost of Sales
Unallocated Segments [Member]
Segment Reporting Information [Line Items]
Revenue
Gross Profit
Segment Assets	5,186,364	21,304,509	5,186,364	21,304,509
Segment Profit/Loss	(934,008)	(3,344,300)	19,063,209	(5,789,045)
Cost of Sales