XML 38 R23.htm IDEA: XBRL DOCUMENT v3.23.1
Loss Per Share
 12 Months Ended
Dec. 31, 2022
Loss 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 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.