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Loss Per Share
 9 Months Ended
Sep. 30, 2024
Earnings 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 nine months ended September 30, 2024 and 2023.

 

   For the Three Months
Ended		 
   September 30,
2024		   September 30,
2023		 
   (Unaudited) 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(186,561)  $(3,317,516)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   12,405,261    4,055,345 
Stock options   
-
    
-
 
Weighted-average shares outstanding - Diluted   12,405,261    4,055,345 
           
Loss per share          
-Basic and Diluted  $(0.02)  $(0.82)

 

   For the Nine months
Ended		 
  

September 

30,
2024

   September 30,
2023		 
   (Unaudited) 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(5,132,182)  $(7,404,722)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   11,164,093    3,555,474 
Stock options   
-
    
-
 
Weighted-average shares outstanding - Diluted   11,164,093    3,555,474 
           
Loss per share          
-Basic and Diluted  $(0.46)  $(2.08)

 

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.