Scienture (SCNX) 424B3 24 Feb 25 Prospectus supplement Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2024
Cover [Abstract]
Document Type	424B3
Amendment Flag	false
Entity Registrant Name	Scienture Holdings, Inc.
Entity Central Index Key	0001382574

Balance Sheets

Balance Sheets - Scienture Inc [Member] - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 114,210	$ 1,123,878	$ 604,813
Accounts receivable		66,414
Other receivables	485	485	485
Total Current Assets	114,695	1,190,777	605,298
Operating lease, right of use asset	61,579	64,091
Total Assets	176,274	1,254,868	605,298
Current Liabilities:
Accounts payable	884,581	107,175	393,676
Accrued expenses and other liabilities	1,198,822	332,211	83,494
Convertible notes		3,665,220	2,950,000
Operating lease liability	22,567	21,404
Total Current Liabilities	2,105,970	4,126,010	3,427,170
Long-term convertible debt, net of debt discount	1,734,661	1,625,117
Operating lease liability, non current	39,319	42,893
Development agreement liability	1,285,000
Total Liabilities	5,164,950	5,794,020	3,427,170
Commitments and contingencies (Refer Note 8)
Stockholders’ Deficit:
Preferred stock, $.0001 par value, 2,400,000 authorized, issued and outstanding	337	240	240
Common stock, $0.0001 par value, 10,000,000 authorized, 5,000,000 issued and outstanding	500	500	500
Additional paid-in capital	10,835,257	6,849,064	6,325,355
Accumulated deficit	(15,824,770)	(11,388,956)	(9,147,967)
Total stockholders’ deficit	(4,988,676)	(4,539,152)	(2,821,872)
Total Liabilities and Stockholders’ Deficit	$ 176,274	$ 1,254,868	$ 605,298

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - Scienture Inc [Member] - $ / shares	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	3,365,657	2,400,000	2,400,000
Preferred stock, shares issued	3,365,657	2,400,000	2,400,000
Preferred stock, shares outstanding	3,365,657	2,400,000	2,400,000
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	10,000,000	10,000,000	10,000,000
Common stock, shares issued	5,000,000	5,000,000	5,000,000
Common stock, shares outstanding	5,000,000	5,000,000	5,000,000

Statements of Operations And Co

Statements of Operations And Comprehensive Loss - Scienture Inc [Member] - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Net revenue		$ 800,000	$ 800,000	$ 300,000
Operating Expenses:
Research and development	1,520,947	946,435	2,029,812	3,061,493
General and administrative expenses	1,413,893	267,236	719,398	880,110
Termination fee	1,285,000
Total operating expenses	4,219,840	1,213,671	2,749,210	3,941,603
Loss from Operations	(4,219,840)	(413,671)	(1,949,210)	(3,641,603)
Other Income (Expense)
Dividend income			2,401
Other income	11,931	18,304
Interest income (expense), net	(227,905)	(76,203)	(312,577)	(76,351)
Miscellaneous income			18,397	9,574
Total other expense	(215,974)	(57,899)	(291,779)	(66,777)
Net Loss	$ (4,435,814)	$ (471,570)	$ (2,240,989)	$ (3,708,378)
Net loss per share - basic	$ (0.89)	$ (0.09)	$ (0.45)	$ (0.74)
Net loss per share - diluted	$ (0.89)	$ (0.09)	$ (0.45)	$ (0.74)
Weighted average shares used to compute net loss per share - basic	5,000,000	5,000,000	5,000,000	5,000,000
Weighted average shares used to compute net loss per share - diluted	5,000,000	5,000,000	5,000,000	5,000,000

Statements of Stockholders' Def

Statements of Stockholders' Deficit - Scienture Inc [Member] - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Stockholders Deficit [Member]
Balance at Dec. 31, 2021	$ 240	$ 485	$ 6,111,783	$ (5,439,589)	$ 672,919
Balance, shares at Dec. 31, 2021	2,400,000	4,850,000
Common stock issued for services		$ 15	145,485		145,500
Common stock issued for services, shares		150,000
Stock-based compensation expenses			68,087		68,087
Net loss				(3,708,378)	(3,708,378)
Balance, shares at Dec. 31, 2022	2,400,000	5,000,000
Balance at Dec. 31, 2022	$ 240	$ 500	6,325,355	(9,147,967)	(2,821,872)
Stock-based compensation expenses			39,724		39,724
Net loss				(471,570)	(471,570)
Balance at Jun. 30, 2023	240	500	6,365,079	(9,619,537)	(3,253,718)
Balance at Dec. 31, 2022	$ 240	$ 500	6,325,355	(9,147,967)	(2,821,872)
Balance, shares at Dec. 31, 2022	2,400,000	5,000,000
Stock-based compensation expenses			79,449		79,449
Net loss				(2,240,989)	(2,240,989)
Warrants issued in connection with long-term convertible debt			444,260		444,260
Balance, shares at Dec. 31, 2023	2,400,000	5,000,000
Balance at Dec. 31, 2023	$ 240	$ 500	6,849,064	(11,388,956)	(4,539,152)
Stock-based compensation expenses			44,837		44,837
Net loss				(4,435,814)	(4,435,814)
Conversion of notes into preferred stock	$ 97		3,941,356		3,941,453
Conversion of notes into preferred stock, shares	965,657
Balance, shares at Jun. 30, 2024	3,365,657	5,000,000
Balance at Jun. 30, 2024	$ 337	$ 500	$ 10,835,257	$ (15,824,770)	$ (4,988,676)

Statements of Cash Flows

Statements of Cash Flows - Scienture Inc [Member] - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (4,435,814)	$ (471,570)	$ (2,240,989)	$ (3,708,378)
Adjustments to reconcile net loss to net cash used in operating activities:
Common stock issued for services				145,500
Amortization of debt discount	109,544		69,378
Stock-based compensation expenses	44,837	39,724	79,449	68,087
Changes in operating assets and liabilities:
Accounts receivable	66,414	(300,000)	(66,414)
Accounts payable	777,406	29,729	(286,501)	65,394
Accrued expenses and other liabilities	1,142,843	76,212	248,716	76,704
Development agreement liability	1,285,000
Operating lease liability, net	102		206
Net cash used in operating activities	(1,009,668)	(625,905)	(2,196,155)	(3,352,693)
Cash flows from financing activities:
Proceeds from the issuance of convertible notes		400,000	715,220	850,000
Proceeds from the issuance of long-term convertible debt			2,000,000
Net cash used in financing activities		400,000	2,715,220	850,000
Net change in cash and cash equivalents	(1,009,668)	(225,905)	519,065	(2,502,693)
Cash and cash equivalents at beginning of year	1,123,878	604,813	604,813	3,107,506
Cash and cash equivalents at end of year	114,210	378,908	1,123,878	604,813
Supplemental disclosure of cash flow information:
Cash paid for interest
Supplemental disclosure of non-cash financing activities:
Conversion of notes and accrued interest into preferred stock	$ 3,941,453
Warrants issued in connection with long-term convertible debt			$ 444,260

Organization Overview and Basis

Organization Overview and Basis of Presentation	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Organization Overview and Basis of Presentation	Note 1 Organization Overview and Basis of Presentation Nature of Operations Scienture Inc. (“the Company”) is a pharmaceutical research company which is engaged in the research and development of branded pharmaceutical products. The IP application process of the company initiated in November 2019 and commenced the product development activities from January 2020. The Company also plans to foray into commercialization of innovative and branded pharmaceutical products in the US market. The Company was incorporated in the state of Delaware in June 2019. The Company is headquartered in Hauppauge, New York, United States of America. Basis of Presentation The Company’s fiscal year ends on December 31. The accompanying financial statements for the periods ending June 30, 2024 and 2023 have been prepared in accordance with accounting principles generally accepted in the United States (“U.S.GAAP”).	Organization Overview and Basis of Presentation Nature of Operations Scienture Inc. (“the Company”) is a pharmaceutical research company which is engaged in the research and development of branded pharmaceutical products. The IP application process of the company initiated in November 2019 and commenced the product development activities from January 2020. The Company also plans to foray into commercialization of innovative and branded pharmaceutical products in the US market. The Company was incorporated in the state of Delaware in June 2019. The Company is headquartered in Hauppauge, New York, United States of America. Basis of Presentation The Company’s fiscal year ends on December 31. The accompanying financial statements for the period ending December 31, 2023 and 2022 have been prepared in accordance with accounting principles generally accepted in the United States (“U.S.GAAP”).

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Summary of Significant Accounting Policies	Note 2 Summary of Significant Accounting Policies Use of Estimates The preparation of the Company’s financial statements in conformity with U.S.GAAP requires the Company to make estimates and assumptions that affect the reported amounts of certain assets and liabilities; the reported amounts of revenues and expenses for the periods covered and certain amounts disclosed in the notes to the financial statements. These estimates are based on information available through the date of the issuance of the financial statements and actual results could differ from those estimates. To the extent there are material differences between the Company’s estimates and the actual results, the Company’s future consolidated results of operation may be affected. Areas requiring significant estimates and assumptions by the Company include, but are not limited to: ● fair value of long-term convertible debt and warrants issued in connection with such debt; ● accruals for estimated liabilities; ● the valuation of stock-based compensation awards ; and ● provisions for income taxes and related valuation allowances and tax uncertainties. Unaudited Interim Financial Information The unaudited condensed consolidated interim financial statements and related notes have been prepared in accordance with U.S. GAAP for interim financial information, within the rules and regulations of the United States Securities and Exchange Commission (the “SEC”). Certain information and disclosures normally included in the annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. The unaudited interim financial statements have been prepared on a basis consistent with the audited financial statements and in the opinion of management, reflect all adjustments, consisting of only normal recurring adjustments, necessary for the fair presentation of the results for the interim periods presented and of the financial condition as of the date of the interim balance sheet. The financial data and the other information disclosed in these notes to the interim financial statements related to the six-month periods are unaudited. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. The accompanying unaudited interim condensed consolidated financial statements should be read in conjunction with the Company’s audited financial statements and the notes thereto for the year ended December 31, 2023. Liquidity The entity has just commenced operations and is expected to be funded by the stockholders for liquidity purposes. The liquidity position of the entity is also dependent on the fundings by the additional development partners. Comprehensive Loss Comprehensive loss includes net loss as well as other changes in stockholder’s equity that result from transactions and economic events other than those with stockholders. There was no difference between net loss and comprehensive loss presented in the financial statements for the six months ended June 30, 2024 and 2023. Segment Reporting The Company’s chief operating decision-maker is its Chief Executive Officer, who makes resource allocation decisions and assesses performance based on financial information presented on an aggregate basis. There are no segment managers who are held accountable by the chief operating decision-maker, or anyone else, for any planning, strategy and key decision-making regarding operations. Accordingly, the Company has a single Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less from the date of purchase to be cash equivalents. Cash equivalents consist of amounts invested in money market funds and are stated at fair value. Accounts Receivable Accounts receivable consist of milestone payments due from development partners as a consideration for the rights granted for the commercialization of the products to be developed. The Company reviews its accounts receivable and provides allowances of specific amounts if collectability is no longer reasonably assured based on historical experience and specific collection issues. The allowance for doubtful accounts was $ 0 Revenue Recognition Revenue is recognized when control of the promised services is transferred to customers, at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. The Company adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers and the related amendments, which are codified into ASC 606, which establishes a broad principle that requires entities to assess the products or services promised in contracts with customers at contract inception to determine the appropriate unit at which to record revenues, which is referred to as a performance obligation. Revenue is recognized when control of the promised products or services is transferred to customers, at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those products or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligation(s) in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligation(s) in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract was determined to be within the scope of ASC 606, the Company assessed the goods or services promised within each contract and determined those that were performance obligations, and assessed whether each promised good or service was distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC 606. The Company recognizes revenue at the point of sale of service. Exclusive License and Commercial Agreements The Company entered into an exclusive license and commercial agreement with Kesin Pharma Corporation, a related party where the Company 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 consideration of the rights granted, the Company is in receipt of milestone payments and reimbursement of costs actually incurred related to the products. Revenue has been recognized when such development milestone events take place and the amounts are due to be received. The Company recognized $ 800,000 In March 2024, the parties have 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 $1,285,00 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, the Company recorded a $1,285,000 termination fee liability. As of the date of issue of financial statements, the entire amount is outstanding. Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the measurement date. A hierarchy has been established for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability based on the best information available in the circumstances. The financial and nonfinancial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement. The hierarchy is presented down into three levels based on the reliability of the inputs. Level 1 Quoted prices are available in active markets for identical assets or liabilities. Level 2 Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Unobservable pricing inputs that are generally less observable from objective sources, such as discounted cash flow models or valuations. The carrying amounts of cash, accounts receivable, accounts payable, accrued liabilities and short-term convertible notes approximate their fair value because of the short-term nature of these instruments. The carrying amount of long-term convertible debt approximate the fair value because the debt is based on current rates at which the Company could borrow funds with similar maturities. Concentration of Credit Risks and Major Customers Financial instruments that potentially subject the Company to credit risk consist principally of cash and cash equivalents and receivables. The Company places its cash and cash equivalents with financial institutions. During the six months ended June 30, 2024, the Company had one development partner that accounted for the entire revenue recognized in the Statement of Comprehensive Loss. Research & Development Expenses Research and development costs are expensed in the period incurred in accordance with ASC 730. Research and development 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. Stock-Based Compensation The Company’s stock-based compensation expense relates to stock options. Stock-based compensation expense for its stock-based awards is based on their grant date fair value. The Company estimates the fair value of stock option awards on the grant date using the Black-Scholes option-pricing model. The Black-Scholes model considers several variables and assumptions in estimating the fair value of stock-based awards. These variables include the per share fair value of the underlying common stock, exercise price, expected term, risk-free interest rate, expected annual dividend yield and the expected stock price volatility over the expected term. The Company has estimated volatility by reference to the historical volatilities of the Company and that of similar publicly traded peer companies. The risk-free interest rate is based on the yield available on U.S. Treasury zero-coupon issues similar in duration to the expected term of the equity-settled award. Warrant Valuation Stock warrant valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards is estimated using the Black-Scholes option model with a volatility figure derived from an average of historical stock prices for comparable entities. The Company accounts for the expected life based on the contractual life of the warrants. The risk-free interest rate is determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the warrants. Net Loss per share Basic net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding during the period, adjusted for outstanding shares that are subject to repurchase. For the calculation of diluted net loss per share, basic net loss per share is adjusted by the effect of dilutive securities if any. Diluted net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding and potential common stock outstanding, if dilutive. For periods in which the Company reports net losses, diluted net loss per share is the same as basic net loss per share because potentially dilutive shares of common stock are not assumed to have been issued if their effect is anti-dilutive. Disclosure - Schedule of Deferred Tax Assets and Related Valuation Allowance (Details) Accounting Pronouncements Not Yet Adopted In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which requires additional operating segment disclosures in annual and interim consolidated financial statements. ASU 2023-07 is effective for annual periods beginning after December 15, 2023 and for interim periods beginning after December 15, 2024 on a retrospective basis, with early adoption permitted. The Company is evaluating the effect of adopting ASU 2023-07. In December 2023, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation and modifies other income tax-related disclosures. ASU 2023-09 is effective for annual periods beginning after December 15, 2024 on a retrospective or prospective basis. The Company is evaluating the effect of adopting ASU 2023-09.	Note 2 Summary of Significant Accounting Policies Use of Estimates The preparation of the Company’s financial statements in conformity with U.S.GAAP requires the Company to make estimates and assumptions that affect the reported amounts of certain assets and liabilities; the reported amounts of revenues and expenses for the periods covered and certain amounts disclosed in the notes to the financial statements. These estimates are based on information available through the date of the issuance of the financial statements and actual results could differ from those estimates. To the extent there are material differences between the Company’s estimates and the actual results, the Company’s future consolidated results of operation may be affected. Areas requiring significant estimates and assumptions by the Company include, but are not limited to: ● fair value of long-term convertible debt and warrants issued in connection with such debt; ● accruals for estimated liabilities; ● lease term ● the valuation of stock-based compensation awards ; and ● provisions for income taxes and related valuation allowances and tax uncertainties. Liquidity The entity has just commenced operations and is expected to be funded by the stockholders for liquidity purposes. The liquidity position of the entity is also dependent on the fundings by the additional development partners. Comprehensive Loss Comprehensive loss includes net loss as well as other changes in stockholder’s equity that result from transactions and economic events other than those with stockholders. There was no difference between net loss and comprehensive loss presented in the financial statements for the years ended December 31, 2023 and 2022. Segment Reporting The Company’s chief operating decision-maker is its Chief Executive Officer, who makes resource allocation decisions and assesses performance based on financial information presented on an aggregate basis. There are no segment managers who are held accountable by the chief operating decision-maker, or anyone else, for any planning, strategy and key decision-making regarding operations. Accordingly, the Company has a single Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less from the date of purchase to be cash equivalents. Cash equivalents consist of amounts invested in money market funds and are stated at fair value. Accounts Receivable Accounts receivable consist of milestone payments due from development partners as a consideration for the rights granted for the commercialization of the products to be developed. The Company reviews its accounts receivable and provides allowances of specific amounts if collectability is no longer reasonably assured based on historical experience and specific collection issues. The allowance for doubtful accounts was $ 0 (Refer – Note 14– Subsequent Events – Termination of Exclusive License and Commercial Agreement). Revenue Recognition Revenue is recognized when control of the promised services is transferred to customers, at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. The Company adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers and the related amendments, which are codified into ASC 606, which establishes a broad principle that requires entities to assess the products or services promised in contracts with customers at contract inception to determine the appropriate unit at which to record revenues, which is referred to as a performance obligation. Revenue is recognized when control of the promised products or services is transferred to customers, at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those products or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligation(s) in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligation(s) in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract was determined to be within the scope of ASC 606, the Company assessed the goods or services promised within each contract and determined those that were performance obligations, and assessed whether each promised good or service was distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC 606. The Company recognizes revenue at the point of sale of service. Exclusive License and Commercial Agreements The Company entered into an exclusive license and commercial agreement with Kesin Pharma Corporation, a related party where the Company 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 consideration of the rights granted, the Company is in receipt of milestone payments and reimbursement of costs actually incurred related to the products. Revenue has been recognized when such development milestone events take place and the amounts are due to be received. The Company recognized $ 800,000 300,000 Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the measurement date. A hierarchy has been established for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability based on the best information available in the circumstances. The financial and nonfinancial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement. The hierarchy is presented down into three levels based on the reliability of the inputs. Level 1 Quoted prices are available in active markets for identical assets or liabilities. Level 2 Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Unobservable pricing inputs that are generally less observable from objective sources, such as discounted cash flow models or valuations. The carrying amounts of cash, accounts receivable, accounts payable, accrued liabilities and short-term convertible notes approximate their fair value because of the short-term nature of these instruments. The carrying amount of long-term convertible debt approximate the fair value because the debt is based on current rates at which the Company could borrow funds with similar maturities. Concentration of Credit Risks and Major Customers Financial instruments that potentially subject the Company to credit risk consist principally of cash and cash equivalents and receivables. The Company places its cash and cash equivalents with financial institutions. During the years ended December 31, 2023, and 2022, the company had one development partner that accounted for the entire revenue recognized in the Statement of Comprehensive Loss. Research & Development Expenses Research and development costs are expensed in the period incurred in accordance with ASC 730. Research and development 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. Stock-Based Compensation The Company’s stock-based compensation expense relates to stock options. Stock-based compensation expense for its stock-based awards is based on their grant date fair value. The fair values of stock-based compensations are recognized as compensation expense on a straight-line basis over the requisite service period in which the awards are expected to vest. The Company estimates the fair value of stock option awards on the grant date using the Black-Scholes option-pricing model. The Black-Scholes model considers several variables and assumptions in estimating the fair value of stock-based awards. These variables include the per share fair value of the underlying common stock, exercise price, expected term, risk-free interest rate, expected annual dividend yield and the expected stock price volatility over the expected term. The Company has estimated volatility by reference to the historical volatilities of the Company and that of similar publicly traded peer companies. The risk-free interest rate is based on the yield available on U.S. Treasury zero-coupon issues similar in duration to the expected term of the equity-settled award. Warrant Valuation Stock warrant valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards is estimated using the Black-Scholes option model with a volatility figure derived from an average of historical stock prices for comparable entities. The Company accounts for the expected life based on the contractual life of the warrants. The risk-free interest rate is determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the warrants. Income Taxes State Income Tax: The Company is incorporated in Delaware and headquartered in New York where the state tax is 8.70 7.25 Federal Income Tax: The Company is a C Corporation for tax purposes, filing Form 1120 annually. Profits are not being passed through to owners. The company records income taxes pursuant to the liability method. The Company has a loss before tax of ($ 2,240,989 3,708,378 Deferred Tax Assets and Liabilities Deferred tax assets and liabilities are determined based on the differences between the financial statement and the tax basis of assets and liabilities. Realization of the future tax benefits related to the net deferred tax assets is dependent on many factors including the Company’s ability to generate taxable income. Management believes that, at a minimum, it is more likely than not that future taxable income may not be sufficient to realize the recorded assets. The Company has recorded a deferred tax asset related to its net operating loss carryforwards, timing difference between written down value of assets, and unutilized R&D credit, which are expected to reduce future taxable income. The company has assessed the likelihood of realizing the deferred tax assets and determined that it is more likely than not that a portion of the assets may not be realized. Therefore, a valuation allowance has been created to account for 100% of the deferred tax assets to its expected realizable value. The impact of the deferred tax assets and related valuation allowance on the Company’s financial statements is as follows: Schedule of Deferred Tax Assets and Related Valuation Allowance 2023 2022 Year Ended December 31, 2023 2022 Deferred Tax Assets Net operating loss carryforwards $ 3,173,840 $ 2,491,667 Research and development tax credits 6,635 2,705 Property and equipment and operating lease liability 49,220 53,960 Valuation allowance (3,229,695 ) (2,548,331 ) Net deferred tax assets $ - $ - Net Loss per share Basic net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding during the period, adjusted for outstanding shares that are subject to repurchase. For the calculation of diluted net loss per share, basic net loss per share is adjusted by the effect of dilutive securities if any. Diluted net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding and potential common stock outstanding, if dilutive. For periods in which the Company reports net losses, diluted net loss per share is the same as basic net loss per share because potentially dilutive shares of common stock are not assumed to have been issued if their effect is anti-dilutive. Recent Accounting Pronouncements Accounting Pronouncements Recently Adopted The Company has implemented all new relevant accounting pronouncements that are in effect through the date of these financial statements. The pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (ASC 326), which provides guidance on measurement of credit losses on financial instruments. This ASU adds a current expected credit loss impairment model to U.S.GAAP that is based on expected losses rather than incurred losses whereby a broader range of reasonable and supportable information is required to be utilized in order to derive credit loss estimates. The effective date of the new guidance as amended by ASU No. 2019-10 is fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted ASU 2016-13 effective January 1, 2023 the company determined that the update applied to trade receivables, but that there no material impact to the financial statements from the adoption of ASU 2016-13. In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2016-2, Leases, to provide guidance for the accounting for leasing transactions. The standard requires the lessee to recognize a lease liability along with a right-of-use asset for all leases with a term longer than one year. A lessee is permitted to make an accounting policy election by class of underlying asset to not recognize the lease liability and related right-of-use asset for leases with a term of one year or less. The provisions of this standard also apply to situations where the Company is the lessor. In March 2019, the FASB issued ASU 2019-01, “Lease (842): Codification improvements.” This updated clarified that entities were exempt from disclosing the effect of the change on income from continuing operations, net income, and related per-share amounts, if applicable, for interim periods after the adoption of Accounting Standards Codification (“ASC”) 842. The standard was initially effective for annual and interim reporting periods beginning after December 15, 2019. However, in November 2019, the FASB issued ASU 2019-10, “Financial Instruments Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates”, which deferred the effective date of ASU 2016-02 by an additional year. At its April 8, 2020, meeting, the FASB voted to defer the effective date for ASC 842 another year. As such, the Company is required to adopt the new leases standard for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. The Company adopted this new guidance effective January 1, 2022. Accounting Pronouncements Not Yet Adopted In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which requires additional operating segment disclosures in annual and interim consolidated financial statements. ASU 2023-07 is effective for annual periods beginning after December 15, 2023 and for interim periods beginning after December 15, 2024 on a retrospective basis, with early adoption permitted. The Company is evaluating the effect of adopting ASU 2023-07. In December 2023, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation and modifies other income tax-related disclosures. ASU 2023-09 is effective for annual periods beginning after December 15, 2024 on a retrospective or prospective basis. The Company is evaluating the effect of adopting ASU 2023-09.

Going Concern

Going Concern	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Going Concern	Note 3 Going Concern The Company has a net loss of ($ 4,435,814 4,988,676 The Company’s ability to continue as a going concern in the next twelve months following the date the financial statements were available to be issued is dependent upon its ability to produce revenues and/or obtain financing sufficient to meet current and future obligations and deploy such to produce profitable operating results. Management has evaluated these conditions and plans to generate revenues and raise capital as needed to satisfy its capital needs. During the next twelve months, the Company intends to fund its operations through debt and/or equity financing. There are no assurances that management will be able to raise capital on terms acceptable to the Company. If it is unable to obtain sufficient amount of additional capital, it may be required to reduce the scope of its planned development, which could harm its business, financial condition, and operating results. The accompanying financial statements do not include any adjustments that might result from these uncertainties. The Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued.	Note 3 Going Concern The Company has a net loss of ($ 2,240,989 4,539,152 The Company’s ability to continue as a going concern in the next twelve months following the date the financial statements were available to be issued is dependent upon its ability to produce revenues and/or obtain financing sufficient to meet current and future obligations and deploy such to produce profitable operating results. Management has evaluated these conditions and plans to generate revenues and raise capital as needed to satisfy its capital needs. During the next twelve months, the Company intends to fund its operations through debt and/or equity financing. There are no assurances that management will be able to raise capital on terms acceptable to the Company. If it is unable to obtain sufficient amount of additional capital, it may be required to reduce the scope of its planned development, which could harm its business, financial condition, and operating results. The accompanying financial statements do not include any adjustments that might result from these uncertainties. The Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued.

Cash and Cash Equivalents

Cash and Cash Equivalents	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Cash and Cash Equivalents	Note 4 Cash and Cash Equivalents Cash and cash equivalents consist of the following: Schedule of Cash and Cash Equivalents June 30, December 31, 2024 2023 Balances with banks $ 116,107 $ 31,943 Money market securities(Highly liquid investments) - 1,091,935 Total Cash and Cash Equivalents $ 116,106 $ 1,123,878 Money market securities were considered a Level 1 financial instrument.	Note 4 Cash and Cash Equivalents Cash and cash equivalents consist of the following: Schedule of Cash and Cash Equivalents 2023 2022 December 31, 2023 2022 Balances with banks $ 31,943 $ 604,813 Money market securities (Highly liquid investments) 1,091,935 - Total Cash and Cash Equivalents $ 1,123,878 $ 604,813 Money market securities were considered a Level 1 financial instrument.

Convertible Notes

Convertible Notes	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Convertible Notes	Note 5 Convertible Notes The carrying value of the convertible notes approximate their fair value because of the short-term nature of these instruments. The convertible notes issued bear an interest at a rate of 8 2 3,665,220 December 2023 3,665,220 276,233 965,567	Note 5 Convertible Notes The carrying value of the convertible notes approximate their fair value because of the short-term nature of these instruments. The convertible notes issued bear an interest at a rate of 8 2 3,665,220 2,950,000 December 31,2023 152,423 76,705

Long-Term Convertible Debt, net

Long-Term Convertible Debt, net of debt discount	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Long-Term Convertible Debt, net of debt discount	Note 6 Long-Term Convertible Debt, net of debt discount In September 2023, the Company entered into a loan agreement with NVK Finance LLC, a Nebraska Limited Liability Company (‘NVK”) for $ 2,000,000 7 15.50 95,583 60,000,000 In connection with the NVK debt, the Company granted 509,014 444,260 109,544 Long-term convertible debt, net of debt discount, consisted of the following: Schedule of Long Term Convertible Debt Net of Discount June 30, December 31, 2024 2023 Principal $ 2,000,000 $ 2,000,000 Less: Unamortized debt discount 265,339 374,883 Long-term convertible notes, net of debt discount $ 1,734,661 $ 1,625,117 Maturities of the outstanding notes are as follows Schedule of Maturities Notes Years Ending December 31 2024 $ - Year 1 $ - 2025 2,000,000 Year 3 Total $ 2,000,000	Note 6 Long-Term Convertible Debt, net of debt discount In September 2023, the Company entered into a loan agreement with NVK Finance LLC, a Nebraska Limited Liability Company (‘NVK”) for $ 2,000,000 7 15.50 95,583 60,000,000 In connection with the NVK debt, the Company granted 509,014 444,260 69,377 Long-term convertible debt, net of debt discount, consisted of the following: Schedule of Long Term Convertible Debt Net of Discount 2023 2022 December 31, 2023 2022 Principal $ 2,000,000 $ - Less: Unamortized debt discount 374,883 - Long-term convertible debt, net of debt discount $ 1,625,117 $ - Maturities of the outstanding debt are as follows Schedule of Maturities Notes Years Ending December 31 2024 $ - Year 2 $ - 2025 2,000,000 Year 3 2,000,000 Total $ 2,000,000

Fair Value of Financial Instrum

Fair Value of Financial Instruments	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Fair Value of Financial Instruments	Note 7 Fair Value of Financial Instruments The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses and short-term convertible notes approximate their fair value because of the short-term nature of these instruments. The carrying amount of long-term debt approximates fair value because the debt is based on current rates at which the Company could borrow funds with similar maturities.	Note 7 Fair Value of Financial Instruments The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses and short-term convertible notes approximate their fair value because of the short-term nature of these instruments. The carrying amount of long-term debt approximates fair value because the debt is based on current rates at which the Company could borrow funds with similar maturities.

Commitment and Contingencies

Commitment and Contingencies	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Commitment and Contingencies	Note 8 Commitment and Contingencies The Company, in conjunction with its legal counsel, assesses the need to record a liability for litigation or loss contingencies. A liability is recorded when and if it is determined that such a liability for litigation or loss contingencies is both probable and estimable. The Company does not record any anticipated gains relating to its litigation or legal claims. The gains are only recorded upon receipt of the settlement. Although the results of legal proceedings and claims cannot be predicted with certainty, the Company is not currently a party to any legal proceedings, which would, individually or in the aggregate, have a material adverse effect on its results of operations, cash flows, or financial position. 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.	Note 8 Commitment and Contingencies The Company, in conjunction with its legal counsel, assesses the need to record a liability for litigation or loss contingencies. A liability is recorded when and if it is determined that such a liability for litigation or loss contingencies is both probable and estimable. The Company does not record any anticipated gains relating to its litigation or legal claims. The gains are only recorded upon receipt of the settlement. Although the results of legal proceedings and claims cannot be predicted with certainty, the Company is not currently a party to any legal proceedings, which would, individually or in the aggregate, have a material adverse effect on its results of operations, cash flows, or financial position.

Related Party Transactions

Related Party Transactions	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Related Party Transactions	Note 9 Related Party Transactions The Company had entered into an Exclusive and Commercial agreement with Kesin Pharma Corporation (“Kesin”), in which one of the company’s board member is the President and CEO, and had a significant influence in the decision making, which makes it a related party. Sales made to Kesin as a part of milestone structure for the six months ended June 30, 2024 and 2023 were $ 0 800,000 1,285,000 The Company has leased its office from Saptalis Pharmaceuticals LLC (“Saptalis”) , in which one of the Company’s Director is the President and CEO. Lease payments made during the six months ended June 30, 2024 and 2023 are $ 14,440 0 106,539 189,027 During the six months ended June 30, 2023, a related party to a director issued a convertible note to the Company for $ 250,000 In July 2024, officers of the company provided a short term promissory note to the Company for $ 265,000 Schedule of Relatives or Related Parties to Directors Purchased Securities	Note 9 Related Party Transactions The Company had entered into an Exclusive and Commercial agreement with Kesin Pharma Corporation (“Kesin”), in which one of the company’s board member is the President and CEO, and had a significant influence in the decision making, which makes it a related party. Sales made to Kesin as a part of milestone structure for the years ended December 31,2023 and 2022 amounted to $ 800,000 300,000 The Company has leased its office from Saptalis Pharmaceuticals LLC (“Saptalis”) , in which one of the Company’s Director is the President and CEO. Lease payments made during the year ended December 31, 2023 and 2022 are $ 7200 0 355,124 647,566 Relatives or related parties to directors purchased securities from the Company on the same terms as unrelated parties as set forth below: Schedule of Relatives or Related Parties to Directors Purchased Securities Name of the Related Party Nature of transaction Transactions during the year ended Balances as at 2023 2022 2022 2023 Ms. Pushpa Shankar Issue of Preferred Stock $ - $ - $ 750,000 $ 750,000 Ms. Pushpa Shankar Issue of Convertible notes 400,000 150,000 550,000 400,000 Ms. Yogita Desai Issue of Preferred Stock - - 500,000 500,000 Ms. Yogita Desai Issue of Convertible notes - - 100,000 100,000 Mr. Sandeep Gupta Issue of Convertible notes - 50,000 50,000 - Total $ 400,000 $ 200,000 $ 1,950,000 $ 1,750,000

Scienture Inc. 2020 Stock Optio

Scienture Inc. 2020 Stock Option and Grant Plan	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Scienture Inc. 2020 Stock Option and Grant Plan	Note 10 Scienture Inc. 2020 Stock Option and Grant Plan The Stock Option and Grant Plan allows for the issuance of incentive stock options (“ISOs”), non-statutory stock options (“NSOs”). ISOs may be granted only to the Company’s employees (including officers and directors who are also considered employees) and ex-employees. NSOs may be granted to the Company’s employees and service providers such as advisors etc. Options under the Stock Option and Grant Plan have a contractual term of not more than 10 A summary of the Company’s stock option activity under the Plans is as follows: Summary of Stock Option Activity Outstanding Weighted- Weighted- Balance as of December 31, 2023 655,000 $ 0.90 7.56 Granted 142,199 1.13 Exercised - - Cancelled and forfeited - - Balance as of June 20, 2024 797,199 $ 0.94 6.21 Vested and exercisable as of June 30, 2024 499,089 $ 0.84 5.62 The weighted-average grant date fair value of options granted during the six months ended June 30, 2024 was $ 0.76 The Company recorded stock-based compensation expense in the Statement of Operations and Comprehensive Loss for the periods presented as follows: Schedule of Stock-based Compensation Expense 2024 2023 June 30, 2024 2023 General and Administrative Expenses $ 44,837 $ 39,724 Total stock-based compensation expense $ 44,837 $ 39,724 Stock Option Valuation Assumptions The fair value of each employee option grant was estimated on the date of grant using the Black-Scholes option pricing model and the following assumptions for the periods indicated: Schedule of Stock Option Valuation Assumptions June 30, 2024 2023 Expected volatility 72 % 65 75 % Risk-free interest rate 4.1 4.4 % 0.5 3.5 % Expected term 5.7 6.1 5.9 6.0 Expected dividend 0 % 0 %	Note 10 Scienture Inc. 2020 Stock Option and Grant Plan The Stock Option and Grant Plan allows for the issuance of incentive stock options (“ISOs”), non-statutory stock options (“NSOs”). ISOs may be granted only to the Company’s employees (including officers and directors who are also considered employees) and ex-employees. NSOs may be granted to the Company’s employees and service providers such as advisors etc. Options under the Stock Option and Grant Plan have a contractual term of not more than 10 years. A summary of the Company’s stock option activity under the Plans is as follows: Summary of Stock Option Activity Outstanding Weighted- Weighted- Balance as of December 31, 2022 560,000 $ 0.83 7.95 Granted 185,000 1.13 Exercised - - Cancelled and forfeited (90,000 ) - Balance as of December 31, 2023 655,000 $ 0.90 7.56 Vested and exercisable as of December 31, 2023 410,065 $ 0.84 6.84 The weighted-average grant date fair value of options granted during the years ended December 31, 2023 and 2022 are $ 0.55 0.52 The Company recorded stock-based compensation expense in the Statement of Operations and Comprehensive Loss for the periods presented as follows: Schedule of Stock-based Compensation Expense 2023 2022 December 31, 2023 2022 General and Administrative Expenses $ 79,449 $ 68,087 Total stock-based compensation expense $ 79,449 $ 68,087 Stock Option Valuation Assumptions The fair value of each employee option grant was estimated on the date of grant using the Black-Scholes option pricing model and the following assumptions for the periods indicated: Schedule of Stock Option Valuation Assumptions December 31, 2023 2022 Expected volatility 65 75 % 65 75 % Risk-free interest rate 0.5 3.5 % 0.5 2.8 % Expected term 5.9 6.0 5.9 6.0 Expected dividend 0 % 0 %

Warrants

Warrants	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Warrants	Note 11 Warrants As of June 30, 2024, there were 509,014 0.01 Summary of Assumptions Used to Estimate Fair Value of Warrants	Note 11 Warrants As of December 31, 2023, there were 509,014 0.01 The following table summarizes the assumptions used to estimate the fair value of the outstanding warrants during the years ended December 31, 2023, and 2022: Summary of Assumptions Used to Estimate Fair Value of Warrants December 31, 2023 2022 Expected dividend yield 0 % - Weighted-average expected volatility 70.52 % - Weighted-average risk-free interest rate 4.50 % - Expected life of warrants 5 -

Net Loss per Share

Net Loss per Share	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Net Loss per Share	Note 12 Net Loss per Share Stock options to purchase 799,199 655,000 509,014 0 3,365,669 3,195,911 0 3,350,000	Note 12 Net Loss per Share Stock options to purchase 655,000 560,000 509,014 0 3,365,669 3,195,911 9,529,683 0

Leases

Leases	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Leases	Note 13 Leases The Company determines if an arrangement is a lease at inception. Operating leases are included in Operating lease, Right of Use asset, Operating Lease Liability (Current and Non-Current) in the Company’s balance sheets. The ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the leases do not provide an implicit rate, the Company generally uses its incremental borrowing rate at commencement date. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. As a practical expedient, the Company elected, for all office and facility leases, not to separate non-lease components from lease components and instead to account for each separate lease component and its associated non-lease components as a single lease component. The Company made an accounting policy election by class of underlying asset not to recognize the lease liability and related right-of-use asset for leases with a term of one year or less. The Company has an operating lease for administrative office. The lease has remaining lease term around three years The components of lease expense were as follows: Schedule of Lease Expense June 30, 2024 2023 Operating lease costs Amortization of ROU Assets $ 2,152 $ - Interest on Lease Liabilities $ 1,190 $ - Short term lease costs $ 17,010 $ - Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Balance Sheet Information Related To Leases June 30, December 31, 2024 2023 Operating Leases Right of Use Assets $ 61,579 $ 64,091 Short term Lease liabilities $ 22,567 $ 21,404 Long term Lease liabilities $ 39,319 $ 42,893 Total Lease Liabilities $ 61,886 $ 64,297 Weighted Average Remaining Lease Term (in years) 2.33 2.83 Weighted Average Discount Rate 15.50 % 15.50 %	Note 13 Leases The Company determines if an arrangement is a lease at inception. Operating leases are included in Operating lease, Right of Use asset, Operating Lease Liability (Current and Non-Current) in the Company’s balance sheets. The ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the leases do not provide an implicit rate, the Company generally uses its incremental borrowing rate at commencement date. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. As a practical expedient, the Company elected, for all office and facility leases, not to separate non-lease components from lease components and instead to account for each separate lease component and its associated non-lease components as a single lease component. The Company made an accounting policy election by class of underlying asset not to recognize the lease liability and related right-of-use asset for leases with a term of one year or less. The Company has an operating lease for administrative office. The lease has remaining lease term around three years The components of lease expense were as follows: Schedule of Lease Expense December 31, 2023 2022 Operating lease costs Amortization of ROU Assets $ 5,025 $ - Interest on Lease Liabilities $ 2,380 $ - Short term lease costs $ 34,021 $ 32,677 Supplemental cash flow information related to leases was as follows: Schedule of Supplemental Cash Flow Information Related To Leases December 31, 2023 2022 Cash paid for accounts included in the measurements of lease liabilities Operating cash flows for Operating leases $ 7,200 $ - Right of Use Assets obtained in exchange for new Lease Liabilities $ 205 $ - Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Balance Sheet Information Related To Leases December 31, 2023 2022 Operating Leases Right of Use Assets $ 64,091 $ - Short term Lease liabilities $ 21,404 $ - Long term Lease liabilities $ 42,893 $ - Total Lease Liabilities $ 64,297 $ - Weighted Average Remaining Lease Term (in years) 2.83 - Weighted Average Discount Rate 15.50 % - Maturities of lease liabilities were as follows at December 31, 2023: Schedule of Maturities Of Lease Liabilities December 31, 2023 2024 $ 29,017 2025 29,887 2026 17,823 Total lease payments 76,727 Less: Imputed interest 12,430 Total $ 64,297

Subsequent Events

Subsequent Events	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Subsequent Events	Note 14 Subsequent Events In July 2024, the executives of the Company issued a short-term loan to Company for an aggregate amount of $ 250,000 In July 2024, all of the unvested options per the Company’s Stock Option and Grant Plan became vested. Business Combination On July 25, 2024, Scienture, Inc. (the “Company”) entered into and closed an Agreement and Plan of Merger (the “Merger Agreement”) with MEDS, MEDS Merger Sub I, Inc., a Delaware corporation and wholly owned subsidiary of MEDS (“Merger Sub I”) and MEDS Merger Sub II, LLC, a Delaware limited liability company and wholly owned subsidiary of the Company (“Merger Sub II”). Pursuant to the Merger Agreement, (i) Merger Sub I merged with and into the Company, with the Company continuing as the surviving entity and a wholly owned subsidiary of MEDS, and (ii) the Company merged with and into Merger Sub II, with Merger Sub II continuing as the surviving entity. Management has evaluated subsequent events through August 15, 2024, the date the financial statements were available to be issued.	Note 14 Subsequent Events Short-Term Convertible Notes All the short-term convertible notes matured during the period of December 2023. The Company has not paid the amounts due including the principal and the accrued interest. However, in March 2024, the Company had converted the outstanding principal of $ 3,665,220 276,233 965,568 Business Combination On July 25, 2024, Scienture, Inc. (the “Company”) entered into and closed an Agreement and Plan of Merger (the “Merger Agreement”) with MEDS, MEDS Merger Sub I, Inc., a Delaware corporation and wholly owned subsidiary of MEDS (“Merger Sub I”) and MEDS Merger Sub II, LLC, a Delaware limited liability company and wholly owned subsidiary of the Company (“Merger Sub II”). Pursuant to the Merger Agreement, (i) Merger Sub I merged with and into the Company, with the Company continuing as the surviving entity and a wholly owned subsidiary of MEDS, and (ii) the Company merged with and into Merger Sub II, with Merger Sub II continuing as the surviving entity. Termination of Exclusive License and Commercial Agreement Scienture Inc. (Scienture) and Kesin had entered into two exclusive license commercial agreements where Scienture had granted Kesin the rights to commercialize the products. In March 2024, the parties have 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 $ 1,285,000 8 Management has evaluated subsequent events through July 31, 2024, the date the financial statements were available to be issued.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies) - Scienture Inc [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Use of Estimates	Use of Estimates The preparation of the Company’s financial statements in conformity with U.S.GAAP requires the Company to make estimates and assumptions that affect the reported amounts of certain assets and liabilities; the reported amounts of revenues and expenses for the periods covered and certain amounts disclosed in the notes to the financial statements. These estimates are based on information available through the date of the issuance of the financial statements and actual results could differ from those estimates. To the extent there are material differences between the Company’s estimates and the actual results, the Company’s future consolidated results of operation may be affected. Areas requiring significant estimates and assumptions by the Company include, but are not limited to: ● fair value of long-term convertible debt and warrants issued in connection with such debt; ● accruals for estimated liabilities; ● the valuation of stock-based compensation awards ; and ● provisions for income taxes and related valuation allowances and tax uncertainties.	Use of Estimates The preparation of the Company’s financial statements in conformity with U.S.GAAP requires the Company to make estimates and assumptions that affect the reported amounts of certain assets and liabilities; the reported amounts of revenues and expenses for the periods covered and certain amounts disclosed in the notes to the financial statements. These estimates are based on information available through the date of the issuance of the financial statements and actual results could differ from those estimates. To the extent there are material differences between the Company’s estimates and the actual results, the Company’s future consolidated results of operation may be affected. Areas requiring significant estimates and assumptions by the Company include, but are not limited to: ● fair value of long-term convertible debt and warrants issued in connection with such debt; ● accruals for estimated liabilities; ● lease term ● the valuation of stock-based compensation awards ; and ● provisions for income taxes and related valuation allowances and tax uncertainties.
Unaudited Interim Financial Information	Unaudited Interim Financial Information The unaudited condensed consolidated interim financial statements and related notes have been prepared in accordance with U.S. GAAP for interim financial information, within the rules and regulations of the United States Securities and Exchange Commission (the “SEC”). Certain information and disclosures normally included in the annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. The unaudited interim financial statements have been prepared on a basis consistent with the audited financial statements and in the opinion of management, reflect all adjustments, consisting of only normal recurring adjustments, necessary for the fair presentation of the results for the interim periods presented and of the financial condition as of the date of the interim balance sheet. The financial data and the other information disclosed in these notes to the interim financial statements related to the six-month periods are unaudited. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. The accompanying unaudited interim condensed consolidated financial statements should be read in conjunction with the Company’s audited financial statements and the notes thereto for the year ended December 31, 2023.
Liquidity	Liquidity The entity has just commenced operations and is expected to be funded by the stockholders for liquidity purposes. The liquidity position of the entity is also dependent on the fundings by the additional development partners.	Liquidity The entity has just commenced operations and is expected to be funded by the stockholders for liquidity purposes. The liquidity position of the entity is also dependent on the fundings by the additional development partners.
Comprehensive Loss	Comprehensive Loss Comprehensive loss includes net loss as well as other changes in stockholder’s equity that result from transactions and economic events other than those with stockholders. There was no difference between net loss and comprehensive loss presented in the financial statements for the six months ended June 30, 2024 and 2023.	Comprehensive Loss Comprehensive loss includes net loss as well as other changes in stockholder’s equity that result from transactions and economic events other than those with stockholders. There was no difference between net loss and comprehensive loss presented in the financial statements for the years ended December 31, 2023 and 2022.
Segment Reporting	Segment Reporting The Company’s chief operating decision-maker is its Chief Executive Officer, who makes resource allocation decisions and assesses performance based on financial information presented on an aggregate basis. There are no segment managers who are held accountable by the chief operating decision-maker, or anyone else, for any planning, strategy and key decision-making regarding operations. Accordingly, the Company has a single	Segment Reporting The Company’s chief operating decision-maker is its Chief Executive Officer, who makes resource allocation decisions and assesses performance based on financial information presented on an aggregate basis. There are no segment managers who are held accountable by the chief operating decision-maker, or anyone else, for any planning, strategy and key decision-making regarding operations. Accordingly, the Company has a single
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less from the date of purchase to be cash equivalents. Cash equivalents consist of amounts invested in money market funds and are stated at fair value.	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less from the date of purchase to be cash equivalents. Cash equivalents consist of amounts invested in money market funds and are stated at fair value.
Accounts Receivable	Accounts Receivable Accounts receivable consist of milestone payments due from development partners as a consideration for the rights granted for the commercialization of the products to be developed. The Company reviews its accounts receivable and provides allowances of specific amounts if collectability is no longer reasonably assured based on historical experience and specific collection issues. The allowance for doubtful accounts was $ 0	Accounts Receivable Accounts receivable consist of milestone payments due from development partners as a consideration for the rights granted for the commercialization of the products to be developed. The Company reviews its accounts receivable and provides allowances of specific amounts if collectability is no longer reasonably assured based on historical experience and specific collection issues. The allowance for doubtful accounts was $ 0 (Refer – Note 14– Subsequent Events – Termination of Exclusive License and Commercial Agreement).
Revenue Recognition	Revenue Recognition Revenue is recognized when control of the promised services is transferred to customers, at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. The Company adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers and the related amendments, which are codified into ASC 606, which establishes a broad principle that requires entities to assess the products or services promised in contracts with customers at contract inception to determine the appropriate unit at which to record revenues, which is referred to as a performance obligation. Revenue is recognized when control of the promised products or services is transferred to customers, at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those products or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligation(s) in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligation(s) in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract was determined to be within the scope of ASC 606, the Company assessed the goods or services promised within each contract and determined those that were performance obligations, and assessed whether each promised good or service was distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC 606. The Company recognizes revenue at the point of sale of service.	Revenue Recognition Revenue is recognized when control of the promised services is transferred to customers, at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. The Company adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers and the related amendments, which are codified into ASC 606, which establishes a broad principle that requires entities to assess the products or services promised in contracts with customers at contract inception to determine the appropriate unit at which to record revenues, which is referred to as a performance obligation. Revenue is recognized when control of the promised products or services is transferred to customers, at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those products or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligation(s) in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligation(s) in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract was determined to be within the scope of ASC 606, the Company assessed the goods or services promised within each contract and determined those that were performance obligations, and assessed whether each promised good or service was distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC 606. The Company recognizes revenue at the point of sale of service.
Exclusive License and Commercial Agreements	Exclusive License and Commercial Agreements The Company entered into an exclusive license and commercial agreement with Kesin Pharma Corporation, a related party where the Company 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 consideration of the rights granted, the Company is in receipt of milestone payments and reimbursement of costs actually incurred related to the products. Revenue has been recognized when such development milestone events take place and the amounts are due to be received. The Company recognized $ 800,000 In March 2024, the parties have 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 $1,285,00 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, the Company recorded a $1,285,000 termination fee liability. As of the date of issue of financial statements, the entire amount is outstanding.	Exclusive License and Commercial Agreements The Company entered into an exclusive license and commercial agreement with Kesin Pharma Corporation, a related party where the Company 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 consideration of the rights granted, the Company is in receipt of milestone payments and reimbursement of costs actually incurred related to the products. Revenue has been recognized when such development milestone events take place and the amounts are due to be received. The Company recognized $ 800,000 300,000
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the measurement date. A hierarchy has been established for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability based on the best information available in the circumstances. The financial and nonfinancial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement. The hierarchy is presented down into three levels based on the reliability of the inputs. Level 1 Quoted prices are available in active markets for identical assets or liabilities. Level 2 Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Unobservable pricing inputs that are generally less observable from objective sources, such as discounted cash flow models or valuations. The carrying amounts of cash, accounts receivable, accounts payable, accrued liabilities and short-term convertible notes approximate their fair value because of the short-term nature of these instruments. The carrying amount of long-term convertible debt approximate the fair value because the debt is based on current rates at which the Company could borrow funds with similar maturities.	Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the measurement date. A hierarchy has been established for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability based on the best information available in the circumstances. The financial and nonfinancial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement. The hierarchy is presented down into three levels based on the reliability of the inputs. Level 1 Quoted prices are available in active markets for identical assets or liabilities. Level 2 Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Unobservable pricing inputs that are generally less observable from objective sources, such as discounted cash flow models or valuations. The carrying amounts of cash, accounts receivable, accounts payable, accrued liabilities and short-term convertible notes approximate their fair value because of the short-term nature of these instruments. The carrying amount of long-term convertible debt approximate the fair value because the debt is based on current rates at which the Company could borrow funds with similar maturities.
Concentration of Credit Risks and Major Customers	Concentration of Credit Risks and Major Customers Financial instruments that potentially subject the Company to credit risk consist principally of cash and cash equivalents and receivables. The Company places its cash and cash equivalents with financial institutions. During the six months ended June 30, 2024, the Company had one development partner that accounted for the entire revenue recognized in the Statement of Comprehensive Loss.	Concentration of Credit Risks and Major Customers Financial instruments that potentially subject the Company to credit risk consist principally of cash and cash equivalents and receivables. The Company places its cash and cash equivalents with financial institutions. During the years ended December 31, 2023, and 2022, the company had one development partner that accounted for the entire revenue recognized in the Statement of Comprehensive Loss.
Research & Development Expenses	Research & Development Expenses Research and development costs are expensed in the period incurred in accordance with ASC 730. Research and development 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.	Research & Development Expenses Research and development costs are expensed in the period incurred in accordance with ASC 730. Research and development 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.
Stock-Based Compensation	Stock-Based Compensation The Company’s stock-based compensation expense relates to stock options. Stock-based compensation expense for its stock-based awards is based on their grant date fair value. The Company estimates the fair value of stock option awards on the grant date using the Black-Scholes option-pricing model. The Black-Scholes model considers several variables and assumptions in estimating the fair value of stock-based awards. These variables include the per share fair value of the underlying common stock, exercise price, expected term, risk-free interest rate, expected annual dividend yield and the expected stock price volatility over the expected term. The Company has estimated volatility by reference to the historical volatilities of the Company and that of similar publicly traded peer companies. The risk-free interest rate is based on the yield available on U.S. Treasury zero-coupon issues similar in duration to the expected term of the equity-settled award.	Stock-Based Compensation The Company’s stock-based compensation expense relates to stock options. Stock-based compensation expense for its stock-based awards is based on their grant date fair value. The fair values of stock-based compensations are recognized as compensation expense on a straight-line basis over the requisite service period in which the awards are expected to vest. The Company estimates the fair value of stock option awards on the grant date using the Black-Scholes option-pricing model. The Black-Scholes model considers several variables and assumptions in estimating the fair value of stock-based awards. These variables include the per share fair value of the underlying common stock, exercise price, expected term, risk-free interest rate, expected annual dividend yield and the expected stock price volatility over the expected term. The Company has estimated volatility by reference to the historical volatilities of the Company and that of similar publicly traded peer companies. The risk-free interest rate is based on the yield available on U.S. Treasury zero-coupon issues similar in duration to the expected term of the equity-settled award.
Warrant Valuation	Warrant Valuation Stock warrant valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards is estimated using the Black-Scholes option model with a volatility figure derived from an average of historical stock prices for comparable entities. The Company accounts for the expected life based on the contractual life of the warrants. The risk-free interest rate is determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the warrants.	Warrant Valuation Stock warrant valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards is estimated using the Black-Scholes option model with a volatility figure derived from an average of historical stock prices for comparable entities. The Company accounts for the expected life based on the contractual life of the warrants. The risk-free interest rate is determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the warrants.
Net Loss per share	Net Loss per share Basic net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding during the period, adjusted for outstanding shares that are subject to repurchase. For the calculation of diluted net loss per share, basic net loss per share is adjusted by the effect of dilutive securities if any. Diluted net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding and potential common stock outstanding, if dilutive. For periods in which the Company reports net losses, diluted net loss per share is the same as basic net loss per share because potentially dilutive shares of common stock are not assumed to have been issued if their effect is anti-dilutive. Disclosure - Schedule of Deferred Tax Assets and Related Valuation Allowance (Details)	Net Loss per share Basic net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding during the period, adjusted for outstanding shares that are subject to repurchase. For the calculation of diluted net loss per share, basic net loss per share is adjusted by the effect of dilutive securities if any. Diluted net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding and potential common stock outstanding, if dilutive. For periods in which the Company reports net losses, diluted net loss per share is the same as basic net loss per share because potentially dilutive shares of common stock are not assumed to have been issued if their effect is anti-dilutive. Recent Accounting Pronouncements
Accounting Pronouncements Not Yet Adopted	Accounting Pronouncements Not Yet Adopted In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which requires additional operating segment disclosures in annual and interim consolidated financial statements. ASU 2023-07 is effective for annual periods beginning after December 15, 2023 and for interim periods beginning after December 15, 2024 on a retrospective basis, with early adoption permitted. The Company is evaluating the effect of adopting ASU 2023-07. In December 2023, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation and modifies other income tax-related disclosures. ASU 2023-09 is effective for annual periods beginning after December 15, 2024 on a retrospective or prospective basis. The Company is evaluating the effect of adopting ASU 2023-09.	Accounting Pronouncements Not Yet Adopted In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which requires additional operating segment disclosures in annual and interim consolidated financial statements. ASU 2023-07 is effective for annual periods beginning after December 15, 2023 and for interim periods beginning after December 15, 2024 on a retrospective basis, with early adoption permitted. The Company is evaluating the effect of adopting ASU 2023-07. In December 2023, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation and modifies other income tax-related disclosures. ASU 2023-09 is effective for annual periods beginning after December 15, 2024 on a retrospective or prospective basis. The Company is evaluating the effect of adopting ASU 2023-09.
Income Taxes		Income Taxes State Income Tax: The Company is incorporated in Delaware and headquartered in New York where the state tax is 8.70 7.25 Federal Income Tax: The Company is a C Corporation for tax purposes, filing Form 1120 annually. Profits are not being passed through to owners. The company records income taxes pursuant to the liability method. The Company has a loss before tax of ($ 2,240,989 3,708,378
Deferred Tax Assets and Liabilities		Deferred Tax Assets and Liabilities Deferred tax assets and liabilities are determined based on the differences between the financial statement and the tax basis of assets and liabilities. Realization of the future tax benefits related to the net deferred tax assets is dependent on many factors including the Company’s ability to generate taxable income. Management believes that, at a minimum, it is more likely than not that future taxable income may not be sufficient to realize the recorded assets. The Company has recorded a deferred tax asset related to its net operating loss carryforwards, timing difference between written down value of assets, and unutilized R&D credit, which are expected to reduce future taxable income. The company has assessed the likelihood of realizing the deferred tax assets and determined that it is more likely than not that a portion of the assets may not be realized. Therefore, a valuation allowance has been created to account for 100% of the deferred tax assets to its expected realizable value. The impact of the deferred tax assets and related valuation allowance on the Company’s financial statements is as follows: Schedule of Deferred Tax Assets and Related Valuation Allowance 2023 2022 Year Ended December 31, 2023 2022 Deferred Tax Assets Net operating loss carryforwards $ 3,173,840 $ 2,491,667 Research and development tax credits 6,635 2,705 Property and equipment and operating lease liability 49,220 53,960 Valuation allowance (3,229,695 ) (2,548,331 ) Net deferred tax assets $ - $ -
Accounting Pronouncements Recently Adopted		Accounting Pronouncements Recently Adopted The Company has implemented all new relevant accounting pronouncements that are in effect through the date of these financial statements. The pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (ASC 326), which provides guidance on measurement of credit losses on financial instruments. This ASU adds a current expected credit loss impairment model to U.S.GAAP that is based on expected losses rather than incurred losses whereby a broader range of reasonable and supportable information is required to be utilized in order to derive credit loss estimates. The effective date of the new guidance as amended by ASU No. 2019-10 is fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted ASU 2016-13 effective January 1, 2023 the company determined that the update applied to trade receivables, but that there no material impact to the financial statements from the adoption of ASU 2016-13. In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2016-2, Leases, to provide guidance for the accounting for leasing transactions. The standard requires the lessee to recognize a lease liability along with a right-of-use asset for all leases with a term longer than one year. A lessee is permitted to make an accounting policy election by class of underlying asset to not recognize the lease liability and related right-of-use asset for leases with a term of one year or less. The provisions of this standard also apply to situations where the Company is the lessor. In March 2019, the FASB issued ASU 2019-01, “Lease (842): Codification improvements.” This updated clarified that entities were exempt from disclosing the effect of the change on income from continuing operations, net income, and related per-share amounts, if applicable, for interim periods after the adoption of Accounting Standards Codification (“ASC”) 842. The standard was initially effective for annual and interim reporting periods beginning after December 15, 2019. However, in November 2019, the FASB issued ASU 2019-10, “Financial Instruments Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates”, which deferred the effective date of ASU 2016-02 by an additional year. At its April 8, 2020, meeting, the FASB voted to defer the effective date for ASC 842 another year. As such, the Company is required to adopt the new leases standard for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. The Company adopted this new guidance effective January 1, 2022.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Schedule of Deferred Tax Assets and Related Valuation Allowance	Disclosure - Schedule of Deferred Tax Assets and Related Valuation Allowance (Details)	The impact of the deferred tax assets and related valuation allowance on the Company’s financial statements is as follows: Schedule of Deferred Tax Assets and Related Valuation Allowance 2023 2022 Year Ended December 31, 2023 2022 Deferred Tax Assets Net operating loss carryforwards $ 3,173,840 $ 2,491,667 Research and development tax credits 6,635 2,705 Property and equipment and operating lease liability 49,220 53,960 Valuation allowance (3,229,695 ) (2,548,331 ) Net deferred tax assets $ - $ -

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Schedule of Cash and Cash Equivalents	Cash and cash equivalents consist of the following: Schedule of Cash and Cash Equivalents June 30, December 31, 2024 2023 Balances with banks $ 116,107 $ 31,943 Money market securities(Highly liquid investments) - 1,091,935 Total Cash and Cash Equivalents $ 116,106 $ 1,123,878	Cash and cash equivalents consist of the following: Schedule of Cash and Cash Equivalents 2023 2022 December 31, 2023 2022 Balances with banks $ 31,943 $ 604,813 Money market securities (Highly liquid investments) 1,091,935 - Total Cash and Cash Equivalents $ 1,123,878 $ 604,813

Long-Term Convertible Debt, n_2

Long-Term Convertible Debt, net of debt discount (Tables) - Scienture Inc [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Long Term Convertible Debt Net of Discount	Long-term convertible debt, net of debt discount, consisted of the following: Schedule of Long Term Convertible Debt Net of Discount June 30, December 31, 2024 2023 Principal $ 2,000,000 $ 2,000,000 Less: Unamortized debt discount 265,339 374,883 Long-term convertible notes, net of debt discount $ 1,734,661 $ 1,625,117	Long-term convertible debt, net of debt discount, consisted of the following: Schedule of Long Term Convertible Debt Net of Discount 2023 2022 December 31, 2023 2022 Principal $ 2,000,000 $ - Less: Unamortized debt discount 374,883 - Long-term convertible debt, net of debt discount $ 1,625,117 $ -
Schedule of Maturities Notes	Maturities of the outstanding notes are as follows Schedule of Maturities Notes Years Ending December 31 2024 $ - Year 1 $ - 2025 2,000,000 Year 3 Total $ 2,000,000	Maturities of the outstanding debt are as follows Schedule of Maturities Notes Years Ending December 31 2024 $ - Year 2 $ - 2025 2,000,000 Year 3 2,000,000 Total $ 2,000,000

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Schedule of Relatives or Related Parties to Directors Purchased Securities	Schedule of Relatives or Related Parties to Directors Purchased Securities	Relatives or related parties to directors purchased securities from the Company on the same terms as unrelated parties as set forth below: Schedule of Relatives or Related Parties to Directors Purchased Securities Name of the Related Party Nature of transaction Transactions during the year ended Balances as at 2023 2022 2022 2023 Ms. Pushpa Shankar Issue of Preferred Stock $ - $ - $ 750,000 $ 750,000 Ms. Pushpa Shankar Issue of Convertible notes 400,000 150,000 550,000 400,000 Ms. Yogita Desai Issue of Preferred Stock - - 500,000 500,000 Ms. Yogita Desai Issue of Convertible notes - - 100,000 100,000 Mr. Sandeep Gupta Issue of Convertible notes - 50,000 50,000 - Total $ 400,000 $ 200,000 $ 1,950,000 $ 1,750,000

Scienture Inc. 2020 Stock Opt_2

Scienture Inc. 2020 Stock Option and Grant Plan (Tables) - Scienture Inc [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Summary of Stock Option Activity	A summary of the Company’s stock option activity under the Plans is as follows: Summary of Stock Option Activity Outstanding Weighted- Weighted- Balance as of December 31, 2023 655,000 $ 0.90 7.56 Granted 142,199 1.13 Exercised - - Cancelled and forfeited - - Balance as of June 20, 2024 797,199 $ 0.94 6.21 Vested and exercisable as of June 30, 2024 499,089 $ 0.84 5.62	A summary of the Company’s stock option activity under the Plans is as follows: Summary of Stock Option Activity Outstanding Weighted- Weighted- Balance as of December 31, 2022 560,000 $ 0.83 7.95 Granted 185,000 1.13 Exercised - - Cancelled and forfeited (90,000 ) - Balance as of December 31, 2023 655,000 $ 0.90 7.56 Vested and exercisable as of December 31, 2023 410,065 $ 0.84 6.84
Schedule of Stock-based Compensation Expense	The Company recorded stock-based compensation expense in the Statement of Operations and Comprehensive Loss for the periods presented as follows: Schedule of Stock-based Compensation Expense 2024 2023 June 30, 2024 2023 General and Administrative Expenses $ 44,837 $ 39,724 Total stock-based compensation expense $ 44,837 $ 39,724	The Company recorded stock-based compensation expense in the Statement of Operations and Comprehensive Loss for the periods presented as follows: Schedule of Stock-based Compensation Expense 2023 2022 December 31, 2023 2022 General and Administrative Expenses $ 79,449 $ 68,087 Total stock-based compensation expense $ 79,449 $ 68,087
Schedule of Stock Option Valuation Assumptions	The fair value of each employee option grant was estimated on the date of grant using the Black-Scholes option pricing model and the following assumptions for the periods indicated: Schedule of Stock Option Valuation Assumptions June 30, 2024 2023 Expected volatility 72 % 65 75 % Risk-free interest rate 4.1 4.4 % 0.5 3.5 % Expected term 5.7 6.1 5.9 6.0 Expected dividend 0 % 0 %	The fair value of each employee option grant was estimated on the date of grant using the Black-Scholes option pricing model and the following assumptions for the periods indicated: Schedule of Stock Option Valuation Assumptions December 31, 2023 2022 Expected volatility 65 75 % 65 75 % Risk-free interest rate 0.5 3.5 % 0.5 2.8 % Expected term 5.9 6.0 5.9 6.0 Expected dividend 0 % 0 %

Warrants (Tables)

Warrants (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Summary of Assumptions Used to Estimate Fair Value of Warrants	Summary of Assumptions Used to Estimate Fair Value of Warrants	The following table summarizes the assumptions used to estimate the fair value of the outstanding warrants during the years ended December 31, 2023, and 2022: Summary of Assumptions Used to Estimate Fair Value of Warrants December 31, 2023 2022 Expected dividend yield 0 % - Weighted-average expected volatility 70.52 % - Weighted-average risk-free interest rate 4.50 % - Expected life of warrants 5 -

Leases (Tables)

Leases (Tables) - Scienture Inc [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Lease Expense	The components of lease expense were as follows: Schedule of Lease Expense June 30, 2024 2023 Operating lease costs Amortization of ROU Assets $ 2,152 $ - Interest on Lease Liabilities $ 1,190 $ - Short term lease costs $ 17,010 $ -	The components of lease expense were as follows: Schedule of Lease Expense December 31, 2023 2022 Operating lease costs Amortization of ROU Assets $ 5,025 $ - Interest on Lease Liabilities $ 2,380 $ - Short term lease costs $ 34,021 $ 32,677
Schedule of Supplemental Balance Sheet Information Related To Leases	Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Balance Sheet Information Related To Leases June 30, December 31, 2024 2023 Operating Leases Right of Use Assets $ 61,579 $ 64,091 Short term Lease liabilities $ 22,567 $ 21,404 Long term Lease liabilities $ 39,319 $ 42,893 Total Lease Liabilities $ 61,886 $ 64,297 Weighted Average Remaining Lease Term (in years) 2.33 2.83 Weighted Average Discount Rate 15.50 % 15.50 %	Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Balance Sheet Information Related To Leases December 31, 2023 2022 Operating Leases Right of Use Assets $ 64,091 $ - Short term Lease liabilities $ 21,404 $ - Long term Lease liabilities $ 42,893 $ - Total Lease Liabilities $ 64,297 $ - Weighted Average Remaining Lease Term (in years) 2.83 - Weighted Average Discount Rate 15.50 % -
Schedule of Supplemental Cash Flow Information Related To Leases		Supplemental cash flow information related to leases was as follows: Schedule of Supplemental Cash Flow Information Related To Leases December 31, 2023 2022 Cash paid for accounts included in the measurements of lease liabilities Operating cash flows for Operating leases $ 7,200 $ - Right of Use Assets obtained in exchange for new Lease Liabilities $ 205 $ -
Schedule of Maturities Of Lease Liabilities		Maturities of lease liabilities were as follows at December 31, 2023: Schedule of Maturities Of Lease Liabilities December 31, 2023 2024 $ 29,017 2025 29,887 2026 17,823 Total lease payments 76,727 Less: Imputed interest 12,430 Total $ 64,297

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - Scienture Inc [Member]	1 Months Ended	6 Months Ended		12 Months Ended
	Mar. 31, 2024 USD ($)	Jun. 30, 2024 USD ($) Integer	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) Integer	Dec. 31, 2022 USD ($)
Number of reportable segment | Integer		1		1
Number of operating segment | Integer		1		1
Allowance for doubtful accounts		$ 0		$ 0	$ 0
Revenue recognized			$ 800,000	$ 800,000	$ 300,000
Termination fee	$ 1,285,000	1,285,000
Termination fee description	This agreement also requires that if the full $1,285,00 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, the Company recorded a $1,285,000 termination fee liability. As of the date of issue of financial statements, the entire amount is outstanding.
State income tax rate				8.70%	7.25%
Loss before tax		$ 4,435,814	$ 471,570	$ 2,240,989	$ 3,708,378

Going Concern (Details Narrativ

Going Concern (Details Narrative) - Scienture Inc [Member] - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss	$ 4,435,814	$ 471,570	$ 2,240,989	$ 3,708,378
Stockholders deficit	$ 4,988,676		$ 4,539,152	$ 2,821,872

Schedule of Cash and Cash Equiv

Schedule of Cash and Cash Equivalents (Details) - Scienture Inc [Member] - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Balances with banks	$ 116,107	$ 31,943	$ 604,813
Money market securities (Highly liquid investments)		1,091,935
Total Cash and Cash Equivalents	$ 116,106	$ 1,123,878	$ 604,813

Convertible Notes (Details Narr

Convertible Notes (Details Narrative) - Scienture Inc [Member] - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Mar. 31, 2024	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Convertible notes issued bear interest rate percentage		8%	8%	2%
Debt outstanding principal amount	$ 3,665,220		$ 3,665,220	$ 2,950,000
Maturity date		December 2023	December 31,2023
Interest expenses			$ 152,423	$ 76,705
Preferred Stock [Member]
Conversion of debt, amount	$ 276,233
Conversion of debt, shares	965,567

Schedule of Long Term Convertib

Schedule of Long Term Convertible Debt Net of Discount (Details) - Scienture Inc [Member] - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Principal	$ 2,000,000	$ 2,000,000
Less: Unamortized debt discount	265,339	374,883
Long-term convertible debt, net of debt discount	$ 1,734,661	$ 1,625,117

Schedule of Maturities Notes (D

Schedule of Maturities Notes (Details) - Scienture Inc [Member] - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Year 1
Year 2	2,000,000
Year 3		2,000,000
Total	$ 2,000,000	$ 2,000,000

Long-Term Convertible Debt, n_3

Long-Term Convertible Debt, net of debt discount (Details Narrative) - Scienture Inc [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Long term debt	$ 1,734,661	$ 1,625,117
Debt interest rate percentage	8%	8%	2%
Interest expense		$ 152,423	$ 76,705
Loan Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Long term debt				$ 2,000,000
Debt prime rate percentage		7%
Debt interest rate percentage	15.50%	15.50%
Interest expense		$ 95,583
Debt diluted valuation	$ 60,000,000	$ 60,000,000
Number of warrant to purchase	509,014	509,014
Fair value adjustment of warrants	$ 444,260	$ 444,260
Debt discount interest expense	$ 109,544	$ 69,377

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - Scienture Inc [Member] - USD ($)	1 Months Ended	6 Months Ended		12 Months Ended
	Mar. 31, 2024	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Jul. 31, 2024
Related Party Transaction [Line Items]
Termination fee	$ 1,285,000	$ 1,285,000
Lease payments		14,440	0	$ 7,200	$ 0
Research and Development Expenses		1,520,947	946,435	2,029,812	3,061,493
Subsequent Event [Member]
Related Party Transaction [Line Items]
Convertible note	$ 3,665,220
Short term						$ 250,000
Promissory Note [Member] | Subsequent Event [Member]
Related Party Transaction [Line Items]
Short term						$ 265,000
Kesin Pharma Corporation [Member]
Related Party Transaction [Line Items]
Milestone structure		0	800,000	800,000	300,000
Saptalis Pharmaceuticals LLC [Member]
Related Party Transaction [Line Items]
Research and Development Expenses		$ 106,539	189,027	$ 355,124	$ 647,566
Director [Member]
Related Party Transaction [Line Items]
Convertible note			$ 250,000

Summary of Stock Option Activit

Summary of Stock Option Activity (Details) - Share-Based Payment Arrangement, Option [Member] - Scienture Inc [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding Options, Balance	655,000	560,000
Weighted- Average Exercise Price, Balance	$ 0.90	$ 0.83
Weighted-Average Remaining Term (Years), Balance	6 years 2 months 15 days	7 years 6 months 21 days	7 years 11 months 12 days
Outstanding Options, Granted	142,199	185,000
Weighted- Average Exercise Price, Granted	$ 1.13	$ 1.13
Outstanding Options, Exercised
Weighted- Average Exercise Price, Exercised
Outstanding Options, Cancelled and forfeited		(90,000)
Weighted- Average Exercise Price, Cancelled and forfeited
Outstanding Options, Balance	797,199	655,000	560,000
Weighted- Average Exercise Price, Balance	$ 0.94	$ 0.90	$ 0.83
Outstanding Options, Vested and exercisable	499,089	410,065
Outstanding Options, Vested and exercisable	$ 0.84	$ 0.84
Weighted-Average Remaining Term (Years), Vested and exercisable	5 years 7 months 13 days	6 years 10 months 2 days

Schedule of Stock-based Compens

Schedule of Stock-based Compensation Expense (Details) - Scienture Inc [Member] - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 44,837	$ 39,724	$ 79,449	$ 68,087
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 44,837	$ 39,724	$ 79,449	$ 68,087

Schedule of Stock Option Valuat

Schedule of Stock Option Valuation Assumptions (Details) - Scienture Inc [Member]	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility	72%
Expected dividend	0%	0%	0%	0%
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility		65%	65%	65%
Risk-free interest rate	4.10%	0.50%	0.50%	0.50%
Expected term	5 years 8 months 12 days	5 years 10 months 24 days	5 years 10 months 24 days	5 years 10 months 24 days
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility		75%	75%	75%
Risk-free interest rate	4.40%	3.50%	3.50%	2.80%
Expected term	6 years 1 month 6 days	6 years	6 years	6 years

Scienture Inc. 2020 Stock Opt_3

Scienture Inc. 2020 Stock Option and Grant Plan (Details Narrative) - Scienture Inc [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted-average grant date fair value of options granted	$ 0.76	$ 0.55	$ 0.52
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock Option and Grant Plan have a contractual term	10 years

Warrants (Details Narrative)

Warrants (Details Narrative) - Scienture Inc [Member] - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Warrants outstanding	509,014	509,014
Exercise price	$ 0.01	$ 0.01

Net Loss per Share (Details Nar

Net Loss per Share (Details Narrative) - Scienture Inc [Member] - shares	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	799,199	655,000	655,000	560,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	509,014	0	509,014	0
Convertible Preferred Stock and Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	3,365,669	3,195,911	3,365,669	3,195,911
Long Term Convertible Debt [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	0	3,350,000	9,529,683	0

Schedule of Lease Expense (Deta

Schedule of Lease Expense (Details) - Scienture Inc [Member] - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Amortization of ROU Assets	$ 2,152		$ 5,025
Interest on Lease Liabilities	1,190		2,380
Short term lease costs	$ 17,010		$ 34,021	$ 32,677

Schedule of Supplemental Balanc

Schedule of Supplemental Balance Sheet Information Related To Leases (Details) - Scienture Inc [Member] - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Right of Use Assets	$ 61,579	$ 64,091
Short term Lease liabilities	22,567	21,404
Long term Lease liabilities	39,319	42,893
Total Lease Liabilities	$ 61,886	$ 64,297
Weighted Average Remaining Lease Term (in years)	2 years 3 months 29 days	2 years 9 months 29 days
Weighted Average Discount Rate	15.50%	15.50%

Leases (Details Narrative)

Leases (Details Narrative)	Jun. 30, 2024	Dec. 31, 2023
Scienture Inc [Member]
Operating lease remaining lease term	3 years	3 years

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Related Valuation Allowance (Details) - Scienture Inc [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Net operating loss carryforwards	$ 3,173,840	$ 2,491,667
Research and development tax credits	6,635	2,705
Property and equipment and operating lease liability	49,220	53,960
Valuation allowance	(3,229,695)	(2,548,331)
Net deferred tax assets

Schedule of Relatives or Relate

Schedule of Relatives or Related Parties to Directors Purchased Securities (Details) - Scienture Inc [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Related party Transactions	$ 400,000	$ 200,000
Related party Balances	$ 1,750,000	1,950,000
Ms. Pushpa Shankar [Member] | Issue of Preferred Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Nature of transaction	Issue of Preferred Stock
Related party Transactions
Related party Balances	$ 750,000	750,000
Ms. Pushpa Shankar [Member] | Issue of Convertible Notes [Member]
Defined Benefit Plan Disclosure [Line Items]
Nature of transaction	Issue of Convertible notes
Related party Transactions	$ 400,000	150,000
Related party Balances	$ 400,000	550,000
Ms. Yogita Desai [Member] | Issue of Preferred Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Nature of transaction	Issue of Preferred Stock
Related party Transactions
Related party Balances	$ 500,000	500,000
Ms. Yogita Desai [Member] | Issue of Convertible Notes [Member]
Defined Benefit Plan Disclosure [Line Items]
Nature of transaction	Issue of Convertible notes
Related party Transactions
Related party Balances	$ 100,000	100,000
Mr. Sandeep Gupta [Member] | Issue of Convertible Notes [Member]
Defined Benefit Plan Disclosure [Line Items]
Nature of transaction	Issue of Convertible notes
Related party Transactions		50,000
Related party Balances		$ 50,000

Summary of Assumptions Used to

Summary of Assumptions Used to Estimate Fair Value of Warrants (Details) - Scienture Inc [Member]	Dec. 31, 2023	Dec. 31, 2022
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Input, warrant	0
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Input, warrant	0.7052
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Input, warrant	0.0450
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life of warrants	5 years

Schedule of Supplemental Cash F

Schedule of Supplemental Cash Flow Information Related To Leases (Details) - Scienture Inc [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash paid for accounts included in the measurements of lease liabilities
Operating cash flows for Operating leases	$ 7,200
Right of Use Assets obtained in exchange for new Lease Liabilities	$ 205

Schedule of Maturities Of Lease

Schedule of Maturities Of Lease Liabilities (Details) - Scienture Inc [Member] - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
2024		$ 29,017
2025		29,887
2026		17,823
Total lease payments		76,727
Less: Imputed interest		12,430
Total	$ 61,886	$ 64,297

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Scienture Inc [Member] - USD ($)	1 Months Ended
	Mar. 31, 2024	Jul. 31, 2024	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Debt instrument interest rate stated percentage			8%	8%	2%
Subsequent Event [Member]
Subsequent Event [Line Items]
Short term borrowings		$ 250,000
Stock issued during period value conversion of convertible securities	$ 3,665,220
Interest receivable	$ 276,233
Stock issued during period shares conversion of convertible securities	965,568
Royalty expense	$ 1,285,000
Debt instrument interest rate stated percentage	8%