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Loss per Share
 9 Months Ended
Sep. 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 nine months ended September 30, 2021 and 2020.

 

   For the Three Months Ended 
   September 30,
2021		   September 30,
2020		 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(1,806,488)  $(1,846,046)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   26,882,181    19,488,168 
Stock options   
 
    
–
 
Weighted-average shares outstanding - Diluted   26,882,181    19,488,168 
           
Loss per share          
-Basic  $(0.07)  $(0.09)
-Diluted  $(0.07)  $(0.09)

 

   For the Nine months Ended 
   September 30,
2021		   September 30,
2020		 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(4,906,559)  $(4,942,881)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   25,053,522    19,486,959 
Stock options        – 
Weighted-average shares outstanding - Diluted   25,053,522    19,486,959 
           
Loss per share          
-Basic  $(0.20)  $(0.25)
-Diluted  $(0.20)  $(0.25)

 

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.