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Loss per Share
 6 Months Ended
Jun. 30, 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 and six months ended June 30, 2021 and 2020.

 

   For the Three Months Ended 
   June 30,
2021		   June 30,
2020		 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(1,971,566)  $(1,849,297)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   24,421,082    19,488,168 
Stock options        
–
 
Weighted-average shares outstanding - Diluted   24,421,082    19,488,168 
           
Loss per share          
-Basic  $(0.08)  $(0.09)
-Diluted  $(0.08)  $(0.09)

 

   For the Six Months Ended 
   June 30,
2021		   June 30,
2020		 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(3,100,071)  $(3,096,835)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   24,420,804    19,486,355 
Stock options        
–
 
Weighted-average shares outstanding - Diluted   24,420,804    19,486,355 
           
Loss per share          
-Basic  $(0.13)  $(0.16)
-Diluted  $(0.13)  $(0.16)

  

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.