XML 31 R20.htm IDEA: XBRL DOCUMENT v3.20.2
Loss per Share
 6 Months Ended
Jun. 30, 2020
Earnings Per Share [Abstract]  
LOSS PER SHARE

14. 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 and six months ended June 30, 2020 and 2019. 

 

   For the Three Month Ended 
   June 30,
2020		   June 30,
2019		 
Numerator:        
Net loss attributable to ABVC's common stockholders  $(1,849,297)  $(557,576)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   19,488,168    17,422,988 
Stock options        - 
Weighted-average shares outstanding - Diluted   19,488,168    17,422,988 
           
Loss per share          
-Basic  $(0.09)  $(0.03)
-Diluted  $(0.09)  $(0.03)

 

   For the Six Month Ended 
   June 30,
2020		   June 30,
2019		 
Numerator:        
Net loss attributable to ABVC's common stockholders  $(3,096,835)  $(1,349,247)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   19,486,355    16,201,114 
Stock options        - 
Weighted-average shares outstanding - Diluted   19,486,355    16,201,114 
           
Loss per share          
-Basic  $(0.16)  $(0.08)
-Diluted  $(0.16)  $(0.08)

 

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.