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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 |

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