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Loss per Share

6 Months Ended

Jun. 30, 2019

13. LOSS PER SHARE

Basic loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the year. Diluted loss per share is computed by dividing net loss by the weighted-average number of common shares and dilutive potential common shares outstanding during three and six months ended June 30, 2019 and 2018.

	For the Three Months Ended
	June 30, 2019			June 30, 2018
Numerator:
Net loss attributable to ABVC's common stockholders	$	(557,576	)	$	(632,170	)

Denominator:
Weighted-average shares outstanding:
Weighted-average shares outstanding - Basic		17,422,988			11,609,457
Stock options		-			-
Weighted-average shares outstanding - Diluted		17,422,988			11,609,457

Loss per share
-Basic	$	(0.03	)	$	(0.05	)
-Diluted	$	(0.03	)	$	(0.05	)

	For the Six Months Ended
	June 30, 2019			June 30, 2018
Numerator:
Net loss attributable to ABVC's common stockholders	$	(1,349,247	)	$	(1,233,557	)

Denominator:
Weighted-average shares outstanding:
Weighted-average shares outstanding - Basic		16,201,114			11,604,710
Stock options		-			-
Weighted-average shares outstanding - Diluted		16,201,114			11,604,710

Loss per share
-Basic	$	(0.08	)	$	(0.11	)
-Diluted	$	(0.08	)	$	(0.11	)

Diluted loss per share takes into account the potential dilution that could occur if securities or other contracts to issue Common Stock were exercised and converted into Common Stock.