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Loss per Share
 12 Months Ended
Dec. 31, 2020
Earnings Per Share [Abstract]  
LOSS PER SHARE

15. 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 Year Ended December 31, 2020 and 2019.

  

   For the Year Ended 
   December 31,
2020		   December 31,
2019		 
Numerator:        
Net loss attributable to ABVC's common stockholders  $(9,791,164)  $(3,641,776)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   19,715,559    17,498,543 
Stock options        – 
Weighted-average shares outstanding - Diluted   19,715,559    17,498,543 
           
Loss per share          
-Basic  $(0.50)  $(0.21)
-Diluted  $(0.50)  $(0.21)

 

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.