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Related Parties Transactions (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022
Related Parties Transactions [Abstract] |  |
Schedule of Related Parties of the Company with whom Transactions | The related parties of the company with whom transactions are reported in these financial statements are as follows:
Name of entity or Individual |  | Relationship with the Company and its subsidiaries
BioFirst Corporation (the “BioFirst”) |  | Entity controlled by controlling beneficiary shareholder of YuanGene
BioFirst (Australia) Pty Ltd. (the “BioFirst (Australia)”) |  | 100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene
Rgene Corporation (the “Rgene”) |  | Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang
YuanGene Corporation (the “YuanGene”) |  | Controlling beneficiary shareholder of the Company
AsiaGene Corporation (the “AsiaGene”) |  | Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene
Eugene Jiang |  | Former President and Chairman
Keypoint Technology Ltd. (the “Keypoint’) |  | The Chairman of Keypoint is Eugene Jiang’s mother.
Lion Arts Promotion Inc. (the “Lion Arts”) |  | Shareholder of the Company
Yoshinobu Odaira (the “Odaira”) |  | Director of the Company
GenePharm Inc. (the “GenePharm”) |  | Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.
Euro-Asia Investment & Finance Corp Ltd. (the “Euro-Asia”) |  | Shareholder of the Company
LBG USA, Inc. (the “LBG USA”) |  | 100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene
LionGene Corporation (the “LionGene”) |  | Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene
Kimho Consultants Co., Ltd. (the “Kimho”) |  | Shareholder of the Company
The Jiangs |  | Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang’s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. Mr. Eugene Jiang is Mr. and Ms. Jiang’s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang’s sibling and the director of the Company. Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang’s sibling.
Amkey Ventures, LLC (“Amkey”) |  | An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc
BioLite Japan |  | Entity controlled by controlling beneficiary shareholder of ABVC
BioHopeKing Corporation |  | Entity controlled by controlling beneficiary shareholder of ABVC
ABVC BioPharma (HK), Limited |  | An entity 100% owned by Mr. Tsung-Shann Jiang
| The related parties of the company with whom transactions are reported in these financial statements are as follows:
Name of entity or Individual |  | Relationship with the Company and its subsidiaries
BioFirst Corporation (the “BioFirst”) |  | Entity controlled by controlling beneficiary shareholder of YuanGene
BioFirst (Australia) Pty Ltd. (the “BioFirst (Australia)”) |  | 100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene
Rgene Corporation (the “Rgene”) |  | Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene
YuanGene Corporation (the “YuanGene”) |  | Controlling beneficiary shareholder of the Company
AsiaGene Corporation (the “AsiaGene”) |  | Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene
Eugene Jiang |  | Former President and Chairman
Keypoint Technology Ltd. (the “Keypoint’) |  | The Chairman of Keypoint is Eugene Jiang’s mother.
Lion Arts Promotion Inc. (the “Lion Arts”) |  | Shareholder of the Company
Yoshinobu Odaira (the “Odaira”) |  | Director of the Company
GenePharm Inc. (the “GenePharm”) |  | Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.
Euro-Asia Investment & Finance Corp Ltd. (the “Euro-Asia”) |  | Shareholder of the Company
LBG USA, Inc. (the “LBG USA”) |  | 100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene
LionGene Corporation (the “LionGene”) |  | Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene
Kimho Consultants Co., Ltd. (the “Kimho”) |  | Shareholder of the Company
The Jiangs |  | Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang’s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. Mr. Eugene Jiang is Mr. and Ms. Jiang’s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang’s sibling and the director of the Company. Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang’s sibling.
Amkey Ventures, LLC (“Amkey”) |  | An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc
BioLite Japan |  | Entity controlled by controlling beneficiary shareholder of ABVC
BioHopeKing Corporation |  | Entity controlled by controlling beneficiary shareholder of ABVC
ABVC BioPharma (HK), Limited |  | An entity 100% owned by Mr. Tsung-Shann Jiang
Schedule of Accounts Receivable Due from Related Parties | Accounts receivable due from related parties consisted of the following as of the periods indicated:
|  | September 30, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
|  | (Unaudited) |  |  |  |
GenePharm Inc. |  | $ | - |  |  | $ | 142,225 |
Rgene |  |  | 624,373 |  |  |  | 615,118 |
Total |  | $ | 624,373 |  |  | $ | 757,343 |
| Accounts receivable due from related parties consisted of the following as of the periods indicated:
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
GenePharm Inc. |  | $ | 142,225 |  |  | $ | 142,225 |
Rgene |  |  | 615,118 |  |  |  | 2,374 |
Amkey |  |  | - |  |  |  | 800 |
Total |  | $ | 757,343 |  |  | $ | 145,399 |
Schedule of Revenue Due from Related Parties | Revenue due from related parties consisted of the following as of the periods indicated:
|  | September 30, |  |  | September 30, |
|  | 2023 |  |  | 2022 |
|  | (Unaudited) |  |  | (Unaudited) |
Rgene |  | $ | 1,900 |  |  | $ | 307,788 |
Total |  | $ | 1,900 |  |  | $ | 307,788 |
Schedule of Due from Related Parties - Current | Due from related–party - Current
|  | September 30, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
|  | (Unaudited) |  |  |  |
Rgene |  | $ | 535,046 |  |  | $ | 513,819 |
Total |  | $ | 535,046 |  |  | $ | 513,819 |
| Due from related party- Current
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
Rgene |  | $ | 513,819 |  |  | $ | - |
Total |  | $ | 513,819 |  |  | $ | - |
Schedule of Due from Related Parties - Non Current | Due from related parties – Non-Current
|  | September 30, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
|  | (Unaudited) |  |  |  |
BioFirst (Australia) |  | $ | 822,781 |  |  | $ | 752,655 |
BioHopeKing Corporation |  |  | 107,615 |  |  |  | 112,822 |
Total |  | $ | 930,396 |  |  | $ | 865,477 |
| Due from related parties- Noncurrent
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
Rgene |  | $ | - |  |  | $ | 49,110 |
BioFirst (Australia) |  |  | 1,028,556 |  |  |  | 491,816 |
BioHopeKing Corporation |  |  | 112,822 |  |  |  | 124,972 |
LBG USA |  |  | - |  |  |  | 675 |
BioLite Japan |  |  | - |  |  |  | 150,000 |
Keypoint |  |  | - |  |  |  | 1,610 |
Total |  | $ | 1,141,378 |  |  | $ | 818,183 |
Schedule of Amount Due to Related Parties | Amount due to related parties consisted of the following as of the periods indicated:
|  | September 30, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
|  | (Unaudited) |  |  |  |
BioFirst Corporation |  | $ | 315,947 |  |  | $ | 188,753 |
The Jiangs |  |  | 19,789 |  |  |  | 19,789 |
Due to shareholders |  |  | 144,460 |  |  |  | 151,450 |
Total |  | $ | 480,196 |  |  | $ | 359,992 |
| Amount due to related parties consisted of the following as of the periods indicated:
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
BioFirst Corporation |  | $ | 188,753 |  |  | $ | 40,878 |
BioFirst (Australia) |  |  | 275,901 |  |  |  | 132,443 |
AsiaGene |  |  | - |  |  |  | 24,017 |
YuanGene |  |  | - |  |  |  | 9,205 |
The Jiangs |  |  | 19,789 |  |  |  | 18,750 |
Due to shareholders |  |  | 151,450 |  |  |  | 168,131 |
Total |  | $ | 635,893 |  |  | $ | 393,424 |
Schedule of Revenue from Related Party |  | Revenue from related party
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Rgene |  | $ | 904,043 |  |  | $ | 2,373 |
Total |  | $ | 904,043 |  |  | $ | 2,373 |

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