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Loss per Share | 3 Months Ended
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Mar. 31, 2021
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 three months ended March 31, 2021 and 2020.
|  | For the Three Months Ended |
|  | March 31, 2021 |  |  | March 31, 2020 |
Numerator: |  |  |  |  |  |
Net loss attributable to ABVC’s common stockholders |  | $ | (1,128,505 | ) |  | $ | (1,247,538 | )
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares outstanding: |  |  |  |  |  |  |  |
Weighted-average shares outstanding - Basic |  |  | 24,420,526 |  |  |  | 19,484,542 |
Stock options |  |  |  |  |  |  | – |
Weighted-average shares outstanding - Diluted |  |  | 24,420,526 |  |  |  | 19,484,542 |
Loss per share |  |  |  |  |  |  |  |
-Basic |  | $ | (0.05 | ) |  | $ | (0.06 | )
-Diluted |  | $ | (0.05 | ) |  | $ | (0.06 | )
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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