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Loss per share | 9 Months Ended
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Sep. 30, 2022
Earnings Per Share [Abstract] |
LOSS PER SHARE | 16. 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, 2022 and 2021.
|  | For the Three Months Ended |
|  | September 30, 2022 |  |  | September 30, 2021 |
Numerator: |  |  |  |  |  |
Net loss attributable to ABVC’s common stockholders |  | $ | (3,704,864 | ) |  | $ | (1,806,488 | )
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares outstanding: |  |  |  |  |  |  |  |
Weighted-average shares outstanding - Basic |  |  | 32,574,551 |  |  |  | 26,882,181 |
Stock options |  |  | – |  |  |  | – |
Weighted-average shares outstanding - Diluted |  |  | 32,574,551 |  |  |  | 26,882,181 |
Loss per share |  |  |  |  |  |  |  |
-Basic |  | $ | (0.11 | ) |  | $ | (0.07 | )
-Diluted |  | $ | (0.11 | ) |  | $ | (0.07 | )
|  | For the Nine Months Ended |
|  | September 30, 2022 |  |  | September 30, 2021 |
Numerator: |  |  |  |  |  |
Net loss attributable to ABVC’s common stockholders |  | $ | (11,559,301 | ) |  | $ | (4,906,559 | )
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares outstanding: |  |  |  |  |  |  |  |
Weighted-average shares outstanding - Basic |  |  | 31,193,397 |  |  |  | 25,053,522 |
Stock options |  |  | – |  |  |  | – |
Weighted-average shares outstanding - Diluted |  |  | 31,193,397 |  |  |  | 25,053,522 |
Loss per share |  |  |  |  |  |  |  |
-Basic |  | $ | (0.37 | ) |  | $ | (0.20 | )
-Diluted |  | $ | (0.37 | ) |  | $ | (0.20 | )
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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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI https://asc.fasb.org/topic&trid=2144383 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257 + Details
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