Summary of Significant Accounting Policies (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Scienture Inc [Member]

Schedule of Deferred Tax Assets and Related Valuation Allowance

The impact of the deferred tax assets and related valuation allowance on the Company’s financial statements is as follows:

	Year Ended December 31,
	2023			2022
Deferred Tax Assets
Net operating loss carryforwards	$	3,173,840		$	2,491,667
Research and development tax credits		6,635			2,705
Property and equipment and operating lease liability		49,220			53,960
Valuation allowance		(3,229,695	)		(2,548,331	)
Net deferred tax assets	$	-		$	-