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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.

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- Definition The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
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