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Loss per Share
 9 Months Ended
Sep. 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 nine months ended September 30, 2020 and 2019. 

 

   For the Three Months Ended 
   September 30,
2020		   September 30,
2019		 
Numerator:        
Net loss attributable to ABVC's common stockholders  $(1,846,046)  $(1,214,859)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   19,488,168    19,020,824 
Stock options        – 
Weighted-average shares outstanding - Diluted   19,488,168    19,020,824 
           
Loss per share          
-Basic  $(0.09)  $(0.06)
-Diluted  $(0.09)  $(0.06)

 

   For the Nine Months Ended 
   September 30,
2020		   September 30,
2019		 
Numerator:        
Net loss attributable to ABVC's common stockholders  $(4,942,881)  $(2,564,105)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   19,486,959    17,333,902 
Stock options        – 
Weighted-average shares outstanding - Diluted   19,486,959    17,333,902 
           
Loss per share          
-Basic  $(0.25)  $(0.15)
-Diluted  $(0.25)  $(0.15)

 

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.