GOODWILL AND INTANGIBLE ASSETS (Details Narrative) |
3 Months Ended | 6 Months Ended | 12 Months Ended | |||
|---|---|---|---|---|---|---|
|
Jun. 30, 2026
USD ($)
|
Jun. 30, 2026
USD ($)
|
Jun. 30, 2025
USD ($)
|
Dec. 31, 2025
USD ($)
shares
|
Dec. 31, 2024
USD ($)
|
Jul. 25, 2024
USD ($)
|
|
| Intangible Asset, Finite-Lived [Line Items] | ||||||
| Intangible assets, net | $ 70,065,371 | $ 70,065,371 | $ 70,973,064 | $ 76,400,000 | ||
| Fair value of product technologies income approach description | Key assumptions include a 2% long-term revenue growth rate and 3% contributory asset charge rate. The Company discounted the expected future cash flows at a 53.0% rate of return, equal to the weighted-average cost of capital plus 10%, to reflect the risk of the cash flows related to the product technologies. | |||||
| Goodwill impaired method for fair value discerption | The fair value of each product technology was determined using the MPEEM, an income approach that isolates the cash flows attributable solely to the subject intangible asset by projecting revenues and operating costs, deducting contributory asset charges (working capital at 4.0%, property and equipment at 12.9%), and discounting the resulting excess earnings to present value using risk-adjusted discount rates. A tax amortization benefit is included in each fair value indication. Projections reflect each asset’s market size, projected penetration, and net pricing assumptions, with a long-term growth rate of 4.8% applied at terminal value, benchmarked to long-term U.S. nominal GDP expectations. Key valuation inputs included: a risk-free rate of 4.79% (20-year U.S. Treasury yield as of December 31, 2025); a market rate of return of 13.0% (10-year CAGR of S&P 500, 2016–2025); an unlevered beta of 0.98 (Damodaran pharmaceutical industry data); and an effective tax rate of 26.7% (combined U.S. federal rate of 21% and New York state rate of 7.3%). | |||||
| Shares | shares | 40,630,815 | |||||
| Impairment of intangible assets | $ 20,700,000 | |||||
| Carrying amount of goodwill of reporting unit | 82,700,000 | |||||
| Decrease in carrying amount of goodwill of reporting unit | 62,000,000.0 | |||||
| Goodwill impairmrnt | 21,372,960 | |||||
| Goodwill impaired method for fair value discerption | The Company performs its annual impairment test of indefinite-lived IPR&D assets as of December 31 each year, and on an interim basis when triggering events are identified. The fair value of each IPR&D asset was estimated using MPEEM, as described above. The required return on asset applied to SCN-104, SCN-106, and SCN-107 was 49.9%, reflecting a base unlevered cost of capital of 12.9% plus a 37.0% development and commercialization risk premium to capture regulatory approval uncertainty, market adoption risk, and execution risk associated with pre-commercial pharmaceutical assets. Based on the annual impairment test, the carrying amounts of SCN-104, SCN-106, and SCN-107 exceeded their respective estimated fair values as of December 31, 2025. In accordance with ASC 350-30-35, each asset was written down to its estimated fair value. | |||||
| Estimated useful life | 13 years | 13 years | ||||
| Amortization of intangible assets | $ 907,693 | |||||
| Goodwill | $ 22,238,461 | 22,238,461 | ||||
| Undiscounted future cash flows | 71,100,000 | |||||
| Undiscounted future cash flows carrying amount | 23,100,000 | |||||
| Difference in undiscounted future cash flows and carrying amount | $ 48,000,000.0 | |||||
| SCN-102 [Member] | ||||||
| Intangible Asset, Finite-Lived [Line Items] | ||||||
| Estimated useful life | 13 years | 13 years | ||||
| Amortization of intangible assets | $ 453,846 | $ 907,693 | 453,846 | |||
| Estimated future annual amortization expense | 1,815,385 | |||||
| SCN-107 [Member] | ||||||
| Intangible Asset, Finite-Lived [Line Items] | ||||||
| Impairment charges | $ 4,973,090 | |||||
| Measurement Input, Share Price [Member] | ||||||
| Intangible Asset, Finite-Lived [Line Items] | ||||||
| Share price | 0.51 | |||||
| Scienture Inc [Member] | ||||||
| Intangible Asset, Finite-Lived [Line Items] | ||||||
| Goodwill | $ 21,372,960 | |||||
| Intangible assets, net | $ 76,400,000 | $ 76,400,000 | $ 76,400,000 | |||
| X | ||||||||||
- Definition Carrying amount of goodwill of reporting unit. No definition available.
|
| X | ||||||||||
- Definition Decrease in carrying amount of goodwill of reporting unit. No definition available.
|
| X | ||||||||||
- Definition Difference in undiscounted future cash flows and carrying amount. No definition available.
|
| X | ||||||||||
- Definition Estimated future annual amortization expense. No definition available.
|
| X | ||||||||||
- Definition Fair value of product technologies income approach description. No definition available.
|
| X | ||||||||||
- Definition Fair value shares. No definition available.
|
| X | ||||||||||
- Definition Goodwill impaired method for fair value determinations. No definition available.
|
| X | ||||||||||
- Definition Goodwill impairment charges. No definition available.
|
| X | ||||||||||
- Definition Impairment of intangible assets. No definition available.
|
| X | ||||||||||
- Definition Undiscounted future cash flows. No definition available.
|
| X | ||||||||||
- Definition Undiscounted future cash flows carrying amount. No definition available.
|
| X | ||||||||||
- Definition Amount of amortization expense for finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
|
| X | ||||||||||
- Definition Useful life of finite-lived intangible asset, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
| X | ||||||||||
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
|
| X | ||||||||||
- Definition Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
| X | ||||||||||
- Definition Amount, before accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized. Includes amount, before amortization expense and impairment loss, of goodwill for private company. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
| X | ||||||||||
- Definition Description of how the fair value of the impaired goodwill of the reporting unit was determined for goodwill valuation purposes. Reference 1: http://www.xbrl.org/2003/role/exampleRef
|
| X | ||||||||||
- Definition Amount, after accumulated amortization, of finite- and indefinite-lived intangible assets and capitalized cost for software to be sold, leased, or marketed. Excludes goodwill. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
| X | ||||||||||
- Definition The charge against earnings resulting from the write down of long lived assets other than goodwill due to the difference between the carrying value and lower fair value. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
|
| X | ||||||||||
- Definition Value of input used to measure outstanding warrant and right embodying unconditional obligation requiring redemption by transferring asset at specified or determinable date or upon event certain to occur. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
|
| X | ||||||||||
- Details
|
| X | ||||||||||
- Details
|
| X | ||||||||||
- Details
|
| X | ||||||||||
- Details
|