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Loss Per Share (Tables) | 9 Months Ended
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Sep. 30, 2023
Loss Per Share [Abstract] |
Schedule of Loss Per Share | Basic loss per share is computed by dividing net loss by the weighted-average number of common stock outstanding during the year. Diluted loss per share is computed by dividing net loss by the weighted-average number of common stock and dilutive potential common stock outstanding during the three and nine months ended September 30, 2023 and 2022.
|  | For the Three Months Ended |
|  | September 30, 2023 |  |  | September 30, 2022 |
|  | (Unaudited) |
Numerator: |  |  |  |  |  |
Net loss attributable to ABVC’s common stockholders |  | $ | (3,317,516 | ) |  | $ | (3,704,864 | )
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares outstanding: |  |  |  |  |  |  |  |
Weighted-average shares outstanding - Basic |  |  | 4,055,345 |  |  |  | 3,257,912 |
Stock options |  |  | – |  |  |  | – |
Weighted-average shares outstanding - Diluted |  |  | 4,055,345 |  |  |  | 3,257,912 |
Loss per share |  |  |  |  |  |  |  |
-Basic |  | $ | (0.82 | ) |  | $ | (1.14 | )
-Diluted |  | $ | (0.82 | ) |  | $ | (1.14 | )
|  | For the Nine Months Ended |
|  | September 30, 2023 |  |  | September 30, 2022 |
|  | (Unaudited) |
Numerator: |  |  |  |  |  |
Net loss attributable to ABVC’s common stockholders |  | $ | (7,404,722 | ) |  | $ | (11,559,301 | )
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares outstanding: |  |  |  |  |  |  |  |
Weighted-average shares outstanding - Basic |  |  | 3,555,474 |  |  |  | 3,119,795 |
Stock options |  |  | – |  |  |  | – |
Weighted-average shares outstanding - Diluted |  |  | 3,555,474 |  |  |  | 3,119,795 |
Loss per share |  |  |  |  |  |  |  |
-Basic |  | $ | (2.08 | ) |  | $ | (3.71 | )
-Diluted |  | $ | (2.08 | ) |  | $ | (3.71 | )

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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