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Pro Forma Financial Statements (Details 1) - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2019 | Mar. 31, 2018 | Dec. 31, 2018 | Dec. 31, 2017
Revenues | $ 212,242 |  |  |
Cost of revenues | 1,499 |  |  |
Gross profit | 210,743 |  |  |
Operating expenses |  |  |  |
Selling, general and administrative expenses | 510,803 | 420,462 | 695,148 | 811,685
Research and development expenses | 421,956 | 248,111 | 669,668 | 3,171,665
Stock based compensation | 8,550 | 5,626 | 28,800 | 155,400
Total operating expenses | 941,309 | 674,199 | 1,393,616 | 4,138,750
Loss from operations | (730,566) | (674,199) | (1,393,616) | (4,138,750)
Other income (expense) |  |  |  |
Interest income | 189 | 1,150 | 93 | 180
Interest Expense | (129,886) | (106,854) | (155,930) | (103,460)
Rental income | (3,891) | 3,066 |  |
Investment loss | (66,205) | (38,567) | (549) |
Gain/Loss on foreign exchange changes | (3) | 7,515 |  |
Total other income (expenses) | (200,296) | (133,705) | (2,705,837) | (103,280)
Loss before provision for income tax | (930,862) | (807,904) | (4,099,453) | (4,242,030)
Provision for income tax (benefit) | (57,545) | (94,282) | 1,850 | 830
Net loss attributable to ABVC and subsidiaries | (873,317) | (713,622) | (4,101,303) | (4,242,860)
Foreign currency translation adjustment | (86,786) | 64,994 |  |
Comprehensive Income (Loss) | $ (878,457) | $ (536,393) |  |
Net loss per share attributable to common stockholders |  |  |  |
Basic and diluted | $ (0.05) | $ (0.05) | $ (0.02) | $ (0.02)
Weighted average number of common shares outstanding |  |  |  |
Basic and diluted | 14,965,665 | 11,599,911 | 213,884,105 | 213,321,921
Pro Forma Adjustment [Member] |  |  |  |
Revenues |  |  |  |
Cost of revenues |  |  |  |
Gross profit |  |  |  |
Operating expenses |  |  |  |
Selling, general and administrative expenses |  |  |  |
Research and development expenses |  |  |  |
Stock based compensation |  |  |  |
Total operating expenses |  |  |  |
Other income (expense) |  |  |  |
Interest income |  |  |  |
Interest Expense |  |  |  |
Rental income |  |  |  |
Impairment loss |  |  |  |
Investment loss |  |  |  |
Gain/Loss on foreign exchange changes |  |  |  |
Gain/Loss on investment in equity securities |  |  |  |
Other income (expense) |  |  |  |
Total other income (expenses) |  |  |  |
Loss before provision for income tax |  |  |  |
Provision for income tax (benefit) |  |  |  |
Net loss |  |  |  |
Net loss attributable to noncontrolling interests |  |  |  |
Net loss attributable to ABVC and subsidiaries |  |  |  |
Foreign currency translation adjustment |  |  |  |
Comprehensive Income (Loss) |  |  |  |
Net loss per share attributable to common stockholders |  |  |  |
Basic and diluted |  |  |  |
Weighted average number of common shares outstanding |  |  |  |
Basic and diluted |  |  |  |
Pro Forma [Member] |  |  |  |
Revenues |  |  | $ 517,153 |
Cost of revenues |  |  | 190,089 |
Gross profit |  |  | 327,064 |
Operating expenses |  |  |  |
Selling, general and administrative expenses |  |  | 2,258,040 |
Research and development expenses |  |  | 1,419,638 |
Stock based compensation |  |  | 28,800 |
Total operating expenses |  |  | 3,706,478 |
Loss from operations |  |  | (3,379,414) |
Other income (expense) |  |  |  |
Interest income |  |  | 9,810 |
Interest Expense |  |  | (462,751) |
Rental income |  |  | 11,924 |
Impairment loss |  |  | (63,663) |
Investment loss |  |  | (396,025) |
Gain/Loss on foreign exchange changes |  |  | 7,307 |
Gain/Loss on investment in equity securities |  |  | (2,741,914) |
Other income (expense) |  |  | (4,524) |
Total other income (expenses) |  |  | (3,639,836) |
Loss before provision for income tax |  |  | (7,019,250) |
Provision for income tax (benefit) |  |  | (364,297) |
Net loss |  |  | (6,654,953) |
Net loss attributable to noncontrolling interests |  |  | 489,151 |
Net loss attributable to ABVC and subsidiaries |  |  | (7,144,104) |
Foreign currency translation adjustment |  |  | 86,786 |
Comprehensive Income (Loss) |  |  | $ (7,230,890) |
Net loss per share attributable to common stockholders |  |  |  |
Basic and diluted |  |  | $ (0.03) |
Weighted average number of common shares outstanding |  |  |  |
Basic and diluted |  |  | 214,156,988 |
ABVC [Member] |  |  |  |
Revenues |  |  |  |
Cost of revenues |  |  |  |
Gross profit |  |  |  |
Operating expenses |  |  |  |
Selling, general and administrative expenses |  |  | 695,148 |
Research and development expenses |  |  | 669,668 |
Stock based compensation |  |  | 28,800 |
Total operating expenses |  |  | 1,393,616 |
Loss from operations |  |  | (1,393,616) |
Other income (expense) |  |  |  |
Interest income |  |  | 93 |
Interest Expense |  |  | (155,930) |
Rental income |  |  |  |
Impairment loss |  |  |  |
Investment loss |  |  | (549) |
Gain/Loss on foreign exchange changes |  |  |  |
Gain/Loss on investment in equity securities |  |  | (2,549,451) |
Other income (expense) |  |  |  |
Total other income (expenses) |  |  | (2,705,837) |
Loss before provision for income tax |  |  | (4,099,453) |
Provision for income tax (benefit) |  |  | 1,850 |
Net loss |  |  | (4,101,303) |
Net loss attributable to noncontrolling interests |  |  |  |
Net loss attributable to ABVC and subsidiaries |  |  | (4,101,303) |
Foreign currency translation adjustment |  |  |  |
Comprehensive Income (Loss) |  |  | $ (4,101,303) |
Net loss per share attributable to common stockholders |  |  |  |
Basic and diluted |  |  | $ (0.02) |
Weighted average number of common shares outstanding |  |  |  |
Basic and diluted |  |  | 213,884,105 |
BioKey [Member] |  |  |  |
Revenues |  |  | $ 510,197 |
Cost of revenues |  |  | 4,809 |
Gross profit |  |  | 505,388 |
Operating expenses |  |  |  |
Selling, general and administrative expenses |  |  | 669,322 |
Research and development expenses |  |  | 430,917 |
Stock based compensation |  |  |  |
Total operating expenses |  |  | 1,100,239 |
Loss from operations |  |  | (594,851) |
Other income (expense) |  |  |  |
Interest income |  |  | 4,598 |
Interest Expense |  |  |  |
Rental income |  |  |  |
Impairment loss |  |  |  |
Investment loss |  |  |  |
Gain/Loss on foreign exchange changes |  |  |  |
Gain/Loss on investment in equity securities |  |  |  |
Other income (expense) |  |  | 630 |
Total other income (expenses) |  |  | 5,228 |
Loss before provision for income tax |  |  | (589,623) |
Provision for income tax (benefit) |  |  | 800 |
Net loss |  |  | (590,423) |
Net loss attributable to noncontrolling interests |  |  |  |
Net loss attributable to ABVC and subsidiaries |  |  | (590,423) |
Foreign currency translation adjustment |  |  |  |
Comprehensive Income (Loss) |  |  | $ (590,423) |
Net loss per share attributable to common stockholders |  |  |  |
Basic and diluted |  |  |  |
Weighted average number of common shares outstanding |  |  |  |
Basic and diluted |  |  |  |
BioLite [Member] |  |  |  |
Revenues |  |  | $ 6,956 |
Cost of revenues |  |  | 185,280 |
Gross profit |  |  | (178,324) |
Operating expenses |  |  |  |
Selling, general and administrative expenses |  |  | 893,570 |
Research and development expenses |  |  | 319,053 |
Stock based compensation |  |  |  |
Total operating expenses |  |  | 1,212,623 |
Loss from operations |  |  | (1,390,947) |
Other income (expense) |  |  |  |
Interest income |  |  | 5,119 |
Interest Expense |  |  | (306,821) |
Rental income |  |  | 11,924 |
Impairment loss |  |  | (63,663) |
Investment loss |  |  | (395,476) |
Gain/Loss on foreign exchange changes |  |  | 7,307 |
Gain/Loss on investment in equity securities |  |  | (192,463) |
Other income (expense) |  |  | (5,154) |
Total other income (expenses) |  |  | (939,227) |
Loss before provision for income tax |  |  | (2,330,174) |
Provision for income tax (benefit) |  |  | (366,947) |
Net loss |  |  | (1,963,227) |
Net loss attributable to noncontrolling interests |  |  | 489,151 |
Net loss attributable to ABVC and subsidiaries |  |  | (1,474,067) |
Foreign currency translation adjustment |  |  | 86,786 |
Comprehensive Income (Loss) |  |  | $ (1,560,862) |
Net loss per share attributable to common stockholders |  |  |  |
Basic and diluted |  |  |  |
Weighted average number of common shares outstanding |  |  |  |
Basic and diluted |  |  |  |

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