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Loss Per Share (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2024 | Dec. 31, 2023
Loss Per Share [Abstract] |  |
Schedule of 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 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, 2023 and 2022.
|  | For the Year Ended |
|  | December 31, 2023 |  |  | December 31, 2022 |
Numerator: |  |  |  |  |  |
Net loss attributable to ABVC’s common stockholders |  | $ | (10,856,656 | ) |  | $ | (16,423,239 | )
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares outstanding: |  |  |  |  |  |  |  |
Weighted-average shares outstanding - Basic |  |  | 4,335,650 |  |  |  | 3,166,460 |
Stock options |  |  |  |  |  |  |  |
Weighted-average shares outstanding - Diluted |  |  | 4,335,650 |  |  |  | 3,166,460 |
Loss per share |  |  |  |  |  |  |  |
-Basic |  | $ | (2.43 | ) |  | $ | (5.19 | )
-Diluted |  | $ | (2.43 | ) |  | $ | (5.19 | )

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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