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Loss per Share

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

LOSS PER SHARE

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 the three months ended March 31, 2020 and 2019. 

		For the Three Month Ended
		March 31, 2020				March 31, 2019
Numerator:
Net loss attributable to ABVC's common stockholders		$	(1,247,538	)		$	(791,671	)
Denominator:
Weighted-average shares outstanding:
Weighted-average shares outstanding - Basic			19,484,542				14,965,665
Stock options							-
Weighted-average shares outstanding - Diluted			19,484,542				14,965,665
Loss per share
-Basic		$	(0.06	)		$	(0.05	)
-Diluted		$	(0.06	)		$	(0.05	)

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.

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- References

No definition available.

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI http://asc.fasb.org/topic&trid=2144383

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