ACQUISITIONS AND DISPOSITIONS (Tables)

9 Months Ended

Sep. 30, 2025

Restructuring Cost and Reserve [Line Items]

SCHEDULE OF PRO FORMA FINANCIAL INFORMATION

	Three Months			Nine Months
	Ended			Ended
	September 30,			September 30,
	2024			2024
Revenue	$	64,861		$	583,560
Net loss from continuing operations	$	(3,183,601	)	$	(12,657,239	)
Net loss from continuing operations per share	$	(1.34	)	$	(7.86	)

SCHEDULE OF DISCONTINUED OPERATIONS

	2025		2024		2025		2024		2025		2024		2025		2024
	TRX				Bonum				Superlatus				Total
	Three Months Ended				Three Months Ended				Three Months Ended				Three Months Ended
	September 30,				September 30,				September 30,				September 30,
	2025		2024		2025		2024		2025		2024		2025		2024
Revenues	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-
Cost of goods sold		-		-		-		-		-		-		-		-
Gross profit (loss)		-		-		-		-		-		-		-		-

Operating expenses:
Wage and salary expense		-		-		-		-		-		-		-		-
Professional fees		-		-		-		-		-		-		-		-
General and administrative		-		-		-		-		-		-		-		-
Technology expense
Total operating expenses		-		-		-		-		-		-		-		-
Operating income (loss)		-		-		-		-		-		-		-		-

Non-operating income (expense)		-		-		-		-		-		-		-		-
Gain on dispositions		-		-		-		-		-		-		-		-
Total non-operating income (expense)		-		-		-		-		-		-		-		-
Net income on discontinued operations	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-


	TRX				Bonum					Superlatus					Total
	Nine Months Ended				Nine Months Ended					Nine Months Ended					Nine Months Ended
	September 30,				September 30,					September 30,					September 30,
	2025		2024		2025		2024			2025		2024			2025		2024
Revenues	$	-	$	970,808	$	-	$	-		$	-	$	-		$	-	$	970,808
Cost of goods sold		-		-		-		-			-		-			-		-
Gross profit		-		970,808		-		-			-		-			-		970,808
Gross profit loss		-		970,808		-		-			-		-			-		970,808

Operating expenses:
Wage and salary expense		-		713,021		-		578			-		-			-		713,599
Professional fees		-		62,160		-		-			-		-			-		62,160
Technology expense		-		86,660		-		2,245			-		-			-		88,905
General and administrative		-		37,377		-		678			-		-			-		38,055
Total operating expenses		-		899,218		-		3,500			-		-			-		902,719
Operating income		-		71,590		-		(3,500	)		-		-			-		68,090

Non-operating income (expense):
Gain on dispositions		-		29,685,946		-		-			-		(2,083,742	)		-		27,602,204
Total non-operating income (expense)		-		29,685,946		-		-			-		(2,083,742	)		-		27,602,204
Net income on discontinued operations	$	-	$	29,757,536	$	-	$	(3,500	)	$	-	$	(2,083,742	)	$	-	$	27,670,294

In the second quarter of 2024, the Company determined to dissolve Bonum Health, Inc. and Bonum Health, LLC, and have presented the results of operations in net income (loss) from discontinued operations.

Scienture Inc [Member]

Restructuring Cost and Reserve [Line Items]

SCHEDULE OF PURCHASE PRICE ALLOCATION

The following summarizes the purchase price consideration and the preliminary purchase price allocation as of the acquisition date:

SCHEDULE OF PURCHASE PRICE ALLOCATION

	July 25, 2024
Purchase consideration:
Common stock	$	3,221,245
Series X preferred stock		75,424,939
Total purchase consideration	$	78,646,184

Purchase price allocation:
Cash	$	132,976
Operating lease right-of-use assets		61,578
Goodwill		21,372,960
Intangible assets - product technologies		76,400,000
Accounts payable		(987,097	)
Accrued liabilities		(1,198,134	)
Loan payable, related party		(265,000	)
Lease liability		(61,886	)
Development agreement liability		(1,285,000	)
Long-term convertible notes		(2,000,000	)
Deferred tax liability		(13,524,213	)
Net assets acquired	$	78,646,184

Softell Inc and Micro Merchant Systems, Inc [Member]

Restructuring Cost and Reserve [Line Items]

SCHEDULE OF BUSINESS ACQUISITIONS ASSETS AND LIABILITIES

The MMS APA was accounted for a business disposition in accordance with ASC 810-40-40-3A. As of February 16, 2024, the Company no longer consolidated the assets, liabilities, revenues and expenses of Softell. The components of the disposition are as follows:


Cash received from MMS	$	22,660,182
Other receivable from MMS		7,500,000
Fair value of consideration received		1
Total fair value of consideration received	$	30,160,182

Carrying amount of assets and liabilities
Cash	$	76,821
Accounts receivable, net		719,876
Prepaid expenses		55,397
Property, plant and equipment, net		45,655
Intangible assets, net		8,962,688
Operating lease right-of-use assets		12,277
Purchase price payable		(350,000	)
Accounts payable		(347,000	)
Accrued liabilities		(5,269	)
Other current liabilities		(26,244	)
Lease liability, current		(1,556	)
Notes payable, current portion		(45,000	)
Lease liability, net of current portion		(10,720	)
Notes payable		(25,000	)
Total carrying amount of assets and liabilities		474,236

Gain on disposition of business	$	29,685,946

Superlatus Foods Inc [Member]

Restructuring Cost and Reserve [Line Items]

SCHEDULE OF BUSINESS ACQUISITIONS ASSETS AND LIABILITIES


Fair value of consideration received	$	1
Total fair value of consideration received	$	1

Carrying amount of assets and liabilities
Cash	$	151,546
Property, plant and equipment, net		223,080
Intangible assets, net		8,962,688
Operating lease right-of-use assets		325,995
Purchase price payable		(350,000	)
Accounts payable		(224,137	)
Accrued liabilities		(173,436	)
Notes payable, current portion		(6,480,000	)
Lease liability - current		(105,567	)
Lease liability - net of current portion		(221,428	)
Notes payable		(25,000	)
Total carrying amount of assets and liabilities		2,083,743

Loss on disposition of business	$	(2,083,742	)

- 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.

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- Definition

Tabular disclosure of business combination. Includes, but is not limited to, recognized asset and liability.

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Scienture Holdings, Inc. 10-Q