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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.

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