XML 32 R21.htm IDEA: XBRL DOCUMENT v3.22.1
Loss per Share
 3 Months Ended
Mar. 31, 2022
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, 2022 and 2021.

 

   For the Three Months
Ended		 
   March 31,
2022		   March 31,
2021		 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(5,995,440)  $(1,128,505)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   29,683,402    24,420,526 
Stock options   
–
    
–
 
Weighted-average shares outstanding - Diluted   29,683,402    24,420,526 
           
Loss per share          
-Basic  $(0.20)  $(0.05)
-Diluted  $(0.20)  $(0.05)

 

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.