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Loss Per Share
 3 Months Ended
Mar. 31, 2023
Loss per share [Abstract]  
LOSS PER SHARE

12. 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, 2023 and 2022.

 

   For the Three Months
Ended		 
   March 31,
2023		   March 31,
2022		 
   (Unaudited) 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(1,823,695 )  $(5,995,440)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   33,075,775    29,683,402 
Stock options   –    – 
Weighted-average shares outstanding - Diluted   33,075,775    29,683,402 
           
Loss per share          
-Basic  $(0.06)  $(0.20)
-Diluted  $(0.06)  $(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.