v3.25.4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

Aspire Biopharma Inc [Member]

SCHEDULE OF RESTATEMENT CONSOLIDATED FINANCIAL STATEMENTS

The effect of the restatement of the Balance Sheets for December 31, 2023, is as follows:

SCHEDULE OF RESTATEMENT CONSOLIDATED FINANCIAL STATEMENTS

		As Previously Reported				Restated				Effect of the
		December 31, 2023				December 31, 2023				Restatement
ASSETS:
Current Assets:
Cash		$	11,174			$	11,174			$	-
Prepaid Expenses			35,000				35,000				-
Total Current Assets			46,174				46,174				-
Total Assets		$	46,174			$	46,174			$	-
LIABILITIES AND STOCKHOLDERS’ EQUITY:
Current Liabilities:
Accounts Payable		$	172,773			$	172,773			$	-
Short-term loans from shareholders			360,636				360,636				-
Other Current Liabilities			626				626				-
Total Current Liabilities			534,035				534,035				-
Total Long-Term Liabilities			-				-				-
Total Liabilities		$	534,035			$	534,035			$	-
Stockholders Equity:
Common stock - Par Value $0.001			221,500				22,000				(199,500	)
Additional paid-in-capital			758,000				957,500				199,500
Accumulated Deficit			(1,467,361	)			(1,467,361	)			-
Total Equity			(487,861	)			(487,861	)			-
TOTAL LIABILITIES AND EQUITY		$	46,174			$	46,174			$	-

X

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-7

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

+ Details

Name:	us-gaap_ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	srt_ConsolidatedEntitiesAxis=ASBP_AspireBiopharmaIncMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: