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Loss Per Share | 3 Months Ended
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Mar. 31, 2024
Loss Per Share [Abstract] |
LOSS PER SHARE | 14. 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 months ended March 31, 2024 and 2023.
|  | For the Three Months Ended |
|  | March 31, 2024 |  |  | March 31, 2023 |
|  | (Unaudited) |
Numerator: |  |  |  |  |  |
Net loss attributable to ABVC’s common stockholders |  | $ | (3,932,976 | ) |  | $ | (1,823,695 | )
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares outstanding: |  |  |  |  |  |  |  |
Weighted-average shares outstanding - Basic |  |  | 9,736,150 |  |  |  | 3,307,577 |
Stock options |  |  | – |  |  |  | – |
Weighted-average shares outstanding - Diluted |  |  | 9,736,150 |  |  |  | 3,307,577 |
Loss per share |  |  |  |  |  |  |  |
-Basic |  | $ | (0.40 | ) |  | $ | (0.55 | )
-Diluted |  | $ | (0.40 | ) |  | $ | (0.55 | )
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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