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Pro Forma Financial Statements (Details 5) | 12 Months Ended
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Dec. 31, 2018 USD ($)
Purchase consideration: |  |
Common stock | $ 44,341,847 | [1]
Estimated Fair Value of Assets Acquired: |  |
Cash and cash equivalents | 636,666 |
Accounts receivable | 43,204 |
Accounts receivable - related parties | 147,848 |
Property and equipment | 58,150 |
Security deposits | 10,440 |
Total assets acquired | 896,308 |
Estimated Fair Value of Liabilities Assumed: |  |
Due to shareholders |  |
Accrued expenses and other current liabilities | 83,026 |
Tenant security deposit | 2,880 |
Total liabilities assumed | 85,906 |
Total net assets acquired | 810,402 |
Goodwill as a result of the Merger | $ 43,531,445 |
[1] | 29,561,231 shares of ABVC common stock to be issued to BioKey in connection with the Merger. Those shares were valued at $1.50 per share, the closing share price of ABVC on February 5, 2019.

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