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Loss per share
 9 Months Ended
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.