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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 Options |  |  | Weighted- Average Exercise Price |  |  | Weighted- Average Remaining Term (Years) |
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 Options |  |  | Weighted- Average Exercise Price |  |  | Weighted- Average Remaining Term (Years) |
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 years |  |  |  | 5.9 - 6.0 years |
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 years |  |  |  | 5.9 - 6.0 years |
Expected dividend |  |  | 0 | % |  |  | 0 | %

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- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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