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Loss Per Share | 3 Months Ended | 12 Months Ended
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Mar. 31, 2023 | Dec. 31, 2022
Loss Per Share Disclosure [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. | 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 years ended December 31, 2022 and 2021.
|  | For the Year Ended |
|  | December 31, 2022 |  |  | December 31, 2021 |
Numerator: |  |  |  |  |  |
Net loss attributable to ABVC’s common stockholders |  | $ | (16,423,239 | ) |  | $ | (12,838,813 | )
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares outstanding: |  |  |  |  |  |  |  |
Weighted-average shares outstanding - Basic |  |  | 31,664,600 |  |  |  | 25,053,522 |
Stock options |  |  |  |  |  |  |  |
Weighted-average shares outstanding - Diluted |  |  | 31,664,600 |  |  |  | 25,053,522 |
Loss per share |  |  |  |  |  |  |  |
-Basic |  | $ | (0.52 | ) |  | $ | (0.51 | )
-Diluted |  | $ | (0.52 | ) |  | $ | (0.51 | )
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 -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-3 + Details
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