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Loss per Share
 3 Months Ended 12 Months Ended
Mar. 31, 2022
Dec. 31, 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 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.

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 year ended December 31, 2021 and 2020.

 

    For the
Year Ended		  
    December 31,
2021		     December 31,
2020		  
Numerator:            
Net loss attributable to ABVC’s common stockholders   $ (12,838,813 )   $ (9,791,164 )
                 
Denominator:                
Weighted-average shares outstanding:                
Weighted-average shares outstanding - Basic     25,053,522       19,715,559  
Stock options    
 
      
 
  
Weighted-average shares outstanding - Diluted     25,053,522       19,715,559  
                 
Loss per share                
-Basic   $ (0.51 )   $ (0.50 )
-Diluted   $ (0.51 )   $ (0.50 )

 

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.