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Leases | 6 Months Ended | 12 Months Ended
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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 |

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/842-20/tableOfContent + Details
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