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Loss Per Share
 9 Months Ended 12 Months Ended
Sep. 30, 2023
Dec. 31, 2022
Loss Per Share [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 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, 2023 and 2022.

 

   For the Three Months Ended 
   September 30,
2023		   September 30,
2022		 
   (Unaudited) 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(3,317,516)  $(3,704,864)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   4,055,345    3,257,912 
Stock options   
–
    
–
 
Weighted-average shares outstanding - Diluted   4,055,345    3,257,912 
           
Loss per share          
-Basic  $(0.82)  $(1.14)
-Diluted  $(0.82)  $(1.14)

 

   For the Nine Months Ended 
   September 30,
2023		   September 30,
2022		 
   (Unaudited) 
Numerator:        
Net loss attributable to ABVC’s common stockholders  $(7,404,722)  $(11,559,301)
           
Denominator:          
Weighted-average shares outstanding:          
Weighted-average shares outstanding - Basic   3,555,474    3,119,795 
Stock options   
–
    
–
 
Weighted-average shares outstanding - Diluted   3,555,474    3,119,795 
           
Loss per share          
-Basic  $(2.08)  $(3.71)
-Diluted  $(2.08)  $(3.71)

 

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.