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Loss per share
 6 Months Ended
Jun. 30, 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 and six months ended June 30, 2022 and 2021.

 

   For the Three Months
Ended		 
   June 30,
2022		   June 30,
2021		 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(1,858,997)  $(1,971,566)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   31,307,329    24,421,082 
Stock options   
–
    
–
 
Weighted-average shares outstanding - Diluted   31,307,329    24,421,082 
           
Loss per share          
-Basic  $(0.06)  $(0.08)
-Diluted  $(0.06)  $(0.08)

 

   For the Six Months
Ended		 
   June 30,
2022		   June 30,
2021		 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(7,854,437)  $(3,100,071)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   29,683,402    24,420,804 
Stock options   
–
    
–
 
Weighted-average shares outstanding - Diluted   29,683,402    24,420,804 
           
Loss per share          
-Basic  $(0.26)  $(0.13)
-Diluted  $(0.26)  $(0.13)

 

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.