SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CD-19 Armed-T therapy (Details) - Related Party |
6 Months Ended | 12 Months Ended | ||||
|---|---|---|---|---|---|---|
|
Jun. 20, 2024
USD ($)
|
Jun. 20, 2024
TWD ($)
|
Jun. 30, 2026
USD ($)
|
Jun. 30, 2026
TWD ($)
|
Jun. 30, 2025
USD ($)
|
Dec. 31, 2025
USD ($)
|
|
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ||||||
| Amount | $ 0 | |||||
| Mr.Wang | CytoArm | ||||||
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ||||||
| Ownership interest (as a percent) | 12.50% | 12.50% | 12.50% | |||
| SL Link Co., Ltd. | CD-19 Armed-T products | ||||||
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ||||||
| Amount | $ 949,771 | |||||
| CytoArm | CD-19 Armed-T products | ||||||
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ||||||
| Total consideration for agreement | $ 4,373,600 | $ 142,000,000 | ||||
| Payments for research and development | $ 0 | $ 0 | ||||
| Payments made for agreements | 277,200 | $ 277,200 | ||||
| Remaining consideration | 4,096,400 | $ 133,000,000 | ||||
| Percentage of royalty | 15.00% | 15.00% | ||||
| Patent and project development fees payable | $ 0 | $ 0 | ||||