XML 32 R21.htm IDEA: XBRL DOCUMENT v3.24.2.u1
Loss Per Share
 6 Months Ended
Jun. 30, 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 and six months ended June 30, 2024 and 2023.

 

   For the Three Months
Ended		 
   June 30,
2024		   June 30,
2023		 
   (Unaudited) 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(1,012,645)  $(2,263,511)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   11,321,277    3,308,074 
Stock options   
-
    
-
 
Weighted-average shares outstanding - Diluted   11,321,277    3,308,074 
           
Loss per share          
-Basic and Diluted
  $(0.09)  $(0.68)

 

   For the Six Months
Ended		 
   June 30,
2024		   June 30,
2023		 
   (Unaudited) 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(4,945,621)  $(4,087,206)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   10,529,651    3,307,826 
Stock options   
-
    
-
 
Weighted-average shares outstanding - Diluted   10,526,951    3,307,826 
           
Loss per share          
-Basic and Diluted
  $(0.47)  $(1.24)

 

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.