v3.25.2
Related Parties Transactions - Schedule of Related Parties of the Company with whom Transactions (Details)
 3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2025
USD ($)
Jun. 30, 2024
USD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2024
USD ($)
Dec. 31, 2015
TWD ($)
Jun. 30, 2025
TWD ($)
Dec. 31, 2024
USD ($)
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Revenues – related parties         $ 50,000,000    
Due from related party- Current $ 1,422,405   $ 1,422,405       $ 1,155,051
Due from related parties- Non-current 958,616   958,616       1,014,193
Less: allowance for expected credit losses accounts (958,616)   (958,616)       (1,014,193)
Net           $ 3,941,299  
Due to related parties 728,576 $ 325,090 $ 728,576 $ 325,090     773,045
BioFirst Corporation (the "BioFirst") [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Relationship with the Company and its subsidiaries     Entity controlled by controlling beneficiary shareholder of YuanGene        
BioFirst (Australia) Pty Ltd. (the “BioFirst (Australia)”) [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Relationship with the Company and its subsidiaries     100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene        
Rgene Corporation (the “Rgene”) [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Relationship with the Company and its subsidiaries     Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang        
GenePharm Inc. (the “GenePharm”) [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Relationship with the Company and its subsidiaries     Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.        
The Jiangs [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Relationship with the Company and its subsidiaries     Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst   Ms. Shu-Ling Jiang, is the Chairman of Keypoint; and a member of board of directors of the Company and BioLite Inc, and a member of board of directors of BioFirst   Mr. Eugene Jiang is Mr. and Ms. Jiang’s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. Mr. Eugene Jiang is a member of board of directors of BioFirst.   Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang’s sibling and the director of the Company, and a member of board of directors of BioFirst.   Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang’s sibling.        
Due to related parties [1] 83,011   $ 83,011       274,170
BioLite Japan [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Relationship with the Company and its subsidiaries     Entity controlled by controlling beneficiary shareholder of ABVC        
BioHopeKing Corporation (“BHK”) [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Relationship with the Company and its subsidiaries     Entity controlled by controlling beneficiary shareholder of ABVC        
AiBtl (Holding) BioPharma, Inc. (“AiBtl Holding”) [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Relationship with the Company and its subsidiaries     Founding shareholder of AiBtl BioPharma Inc.        
Jaimes Vargas Russman [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Relationship with the Company and its subsidiaries     CEO of AiBtl BioPharma Inc.        
Lion Arts Promotion, Inc. [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Relationship with the Company and its subsidiaries     Entity controlled by the Jiangs.        
Due to related parties [2] 125,488   $ 125,488      
FEYE [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Revenues – related parties 116,000 116,000      
Related Party [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Revenues – related parties 116,000 116,000      
Due from related party- Current   1,422,405   1,422,405     1,155,051
Net        
Due to related parties 728,576   728,576       773,045
Rgene [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Due from related party- Current [3]   2,115   2,115     565,711
BioFirst [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Due from related party- Current [4]   $ 1,420,290   $ 1,420,290     589,340
BioFirst (Australia) [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Due from related parties- Non-current [5] 839,983   839,983       839,983
BioHopeKing Corporation [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Due from related parties- Non-current [6] 118,633   118,633       120,210
AiBtl Holding [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Due to related parties [7] 348,219   348,219       348,219
Shareholders [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Due to related parties [8] 158,906   158,906       142,130
Directors [Member]              
Schedule of Related Parties of the Company with whom Transactions [Line Items]              
Due to related parties [9] $ 12,952   $ 12,952       $ 8,526
[1] Since 2019, the Jiangs advanced funds to the Company for working capital purpose. As of June 30, 2025 and December 31, 2024, the outstanding balance due to the Jiangs amounted to $83,011 and $274,170, respectively. These loans bear no interest and are due on demand.
[2] Accrued consulting services fee as of June 30, 2025 and December 31, 2024, respectively.
[3] On June 16, 2022, the Company entered into a one-year convertible loan agreement with Rgene, with a principal amount of $1,000,000 and made $500,000 to Rgene which bears interest at 5% per annum for the use of working capital that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time into shares of Rgene’s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided. The loan was converted to Rgene’s common stock in May 2024 but the Company was not informed until April 2025. Please see detail discussion in Note 7.
[4] On December 31, 2023, BioLite Taiwan entered into a loan agreement with BioFirst, with a principal amount of NTD 11,072,360 (approximately $337,707), which bears interest at 12% per annum for the use of working capital. During the year ended December 31, 2024, the Company entered into another loan agreement with BioFirst, with a principal amount of NTD 11,406,000 (approximately $347,883), which bears interest at 12% per annum for the use of working capital. During the six months ended June 30, 2025, the Company loaned BioFirst NTD 25,740,114 ($806,920) and received repayment of NTD 4,430,000 ($138,875). All loans are bore with 12% interest.As of June 30, 2025 and December 31, 2024, the outstanding loan balance were NTD 38,741,504 ($1,321,085) and NTD 17,571,076 (approximately $535,918), respectively; accrued interests were $98,089 and $53,422, respectively. The balance of $1,116 is due with daily operations.
[5] On July 1, 2020, the Company entered into a loan agreement with BioFirst (Australia) for $361,487 to properly record R&D cost and tax refund allocation based on co-development contract executed on July 24, 2017. The loan was originally set to be mature on September 30, 2021 with an interest rate of 6.5% per annum, but on September 7, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $67,873 to meet its new project needs. On July 27, 2021, the Company repaid a loan 249,975 to BioFirst (Australia). On December 1, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $250,000 to increase the cost for upcoming projects. The loan will be matured on November 30, 2022 with an interest rate of 6.5% per annum. In 2022, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $507,000 to increase the cost for upcoming projects.  During the first quarter of 2023, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $88,091 to increase the cost for upcoming projects. During the second quarter of 2023, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $25,500 to increase the cost for upcoming projects. All the loans period was twelve months with an interest rate of 6.5% per annum. For accounting purpose, the due from and due to related party balances was being net off. As of June 30, 2025 and December 31, 2024, the outstanding loan balances and allocated research fees were both amounted to $681,185, and accrued interest balances were both amounted $158,798.
[6] On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the “BHK”) entered into a co-development agreement, (the “BHK Co-Development Agreement”, see Note 4). The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK. As of June 30, 2025 and December 31, 2024, due from BHK were both NTD 3,941,299 (approximately $118,633 and $120,210, respectively). The business conditions of BHK deteriorated and as a result, the Company recognized expected credit losses of NTD 3,941,299 as of December 31, 2024. No recovery was made during six months ended June 30, 2025.
[7] On April 11, 2024, May 10, 2024, August 15, 2024, and December 24, 2024, AiBtl received short-term loans from its founding shareholder, AiBtl Holding, for the principal amounts of $40,000, $60,000, $33,732, and $214,487, respectively, for the purpose of daily operations. These loans do not bear interest and are payable on demand.
[8] Since 2018, the Company’s shareholders have advanced funds to the Company for working capital purposes. The advances bear an interest rate around 12% per annum. As of June 30, 2025 and December 31, 2024, the outstanding principal and accrued interest was $158,906 and $142,130, respectively. Interest expenses in connection with these loans were $4,995 and $4,019 for the three months ended June 30, 2025 and 2024, respectively, and were $9,989 and $9,957 for the six months ended June 30, 2025 and 2024, respectively.
[9] As of June 30, 2025 and December 31, 2024, due to Directors amounted to $12,952 and $8,526, respectively, were related to the daily operating expenses since inception in 2023 paid by the Directors of AiBtl on behalf of the entity.